This paper falls into three parts. In the first part I will briefly review the current process of reform that the United Kingdom National Health Service is undergoing. Two fundamental motivations for reform, the desire for increased efficiency and for an increased responsiveness to patients' needs and preferences will be discussed in greater detail. The second part attempts to provide a perspective on the moral debate concerning health care reform by introducing the distinction between ‘civil association’ and ‘enterprise (...) association’ as proposed by the political philosopher Michael Oakeshott. In the final part, this distinction will be used to analyze the moral and political constitution of the National Health Service, in order to establish the relevance and scope of concerns with efficiency and patient and public accountability. A framework within which the current reforms can be assessed is thereby outlined. Keywords: access to health care, civil association, enterprise association, freedom of choice, health care reform, United Kingdom National Health Service CiteULike Connotea Del.icio.us What's this? (shrink)

We live in a 'bimoral' society, in which people govern their lives by two contrasting sets of principles. On the one hand there are the principles associated with traditional morality. Although these allow a modicum of self-interest, their emphasis is on our duties and obligations to others: to treat people honestly and with respect, to treat them fairly and without prejudice, to help and are for them when needed, and ultimately, to put their needs above their own. On the other (...) hand there are the principles associated with the entrepreneurial self-interest. These also impose obligations, but of a much more limited kind. Their emphasis is competitive rather than cooperative: to advance our own interests rather than to meet the needs of others. Both sets of principles have always been present in society but in recent years, traditional moral authorities have lost much of their force and the morality of self-interest has acquired a much greater social legitimacy, over a much wider field of behavior, than ever before. The result of this is that in many situations it is no longer at all apparent which set of principles should take precedence. In this book, John Hendry traces the cultural and historical origins of the 'bimoral' society have also led to new, more flexible forms of organizing, which have released people's entrepreneurial energies and significantly enhanced the creative capacities of business. Working within these organizations, however is fraught with moral tensions as obligations and self-interest conflict and managers are pulled in all sorts of different directions. Managing them successfully poses major new challenges of leadership, and 'moral' management, as the technical problem-solving that previously characterized managerial work is increasingly accomplished by technology and market mechanisms. The key role of management becomes the political and moral one of determining purposes and priorities, reconciling divergent interests, and nurturing trust in interpersonal relationships. Exploring these tensions and challenges, Hendry identifies new issues of contemporary management and puts recognized issues into context. He also explores the challenges posed for a post-traditional society as it seeks to regulate and govern an increasingly powerful and global business sector. (shrink)

We examine the responses of South African multinational enterprises to corruption in African markets in the context of institutional voids. Corruption is a source of uncertainty and additional transactional costs for MNEs and it necessitates a strategic response. The research employs a qualitative study of a sample of MNEs with experience in internationalising into Africa. The results indicate that corruption in African markets is pervasive and closely associated with the institutional voids in these countries. MNEs see themselves as ‘institution takers’ (...) responding to countries’ institutional makeup at the organisational and individual level but fail to fully appreciate their impact on institutions both positively and negatively. Rather MNEs focus on strategic responses at the organisational level to address corruption operationally in the host country. We add to the existing literature by providing a dynamic framework of the complex webs of association between institutions, MNEs and corruption in conditions of economic underdevelopment. The research suggests that MNEs do not need to get caught in a vicious cycle whereby they perpetuate corruption in conditions of underdevelopment and institutional voids but instead can contribute towards a virtuous cycle through which they institutionalise ethical foundations. (shrink)

Michael Oakeshott’s distinction between ‘civil association’ and ‘enterprise association’ has inspired international society theorists to conceive of international society as not just a ‘purposive association’ constructed by states to satisfy their interests but also as a ‘practical association’ providing formal and pragmatic rules that are not instrumental to particular goals of state policy. While this article is supportive of the Oakeshottian turn in international society theory, it suggests that somewhat different conclusions can be drawn from (...) it. The article sketches out an alternative conception of international ‘civil association’, one that transcends the boundaries of communities. It is argued that such a notion of civil association is both possible and at the same time anchored in the experiences of the modern state. It is suggested that this notion of international civil association, when sustained by an adequate legal conception, promotes the enforcement of moral and political responsibility acr... (shrink)

This study demonstrates the importance of social context to the study of networks vital to business success. Results from analyses of the personal and business characteristics associated with different types of networks, a topic that has been neglected in past research, show the importance of structural perspectives emphasizing that women and men in the same situations have similar networks. Yet there are some network differences even among these women and men who operate the same kinds of businesses. This suggests that (...) insights from gender construction perspectives should be integrated into network and other gender inequality studies. (shrink)

This paper addresses the question of how Robertson's History of America depicts the transition of world history from pre-modern disorder to a recognisably modern commercial order. It argues that in his narrative of action he moves beyond the limitations imposed by stadial forms of history, with which America is usually associated, and displays the importance of disordered forms of activity as a creative force in shaping the modern world. It concludes by suggesting that a close reading of his history does (...) not support Robertson's assumptions concerning the formation of a stable, ordered and industrious ‘commercial character’ out of this process, but rather establishes a more complex and less teleological path to modernity. ☆ This paper was presented in abbreviated form at the conference on ‘Political Economy and 18th Century Scottish Culture’ at George Mason University, June 2001. The author wishes to thank all those who contributed to the panel on William Robertson, especially Ingrid Merikoski and Jan Cleaver. (shrink)

This paper raises a challenge for those who assume that corporate social responsibility and good corporate governance naturally go hand-in-hand. The recent spate of corporate scandals in the United States and elsewhere has dramatized, once again, the severity of the agency problems that may arise between managers and shareholders. These scandals remind us that even if we adopt an extremely narrow concept of managerial responsibility – such that we recognize no social responsibility beyond the obligation to maximize shareholder value – (...) there may still be very serious difficulties associated with the effective institutionalization of this obligation. It also suggests that if we broaden managerial responsibility, in order to include extensive responsibilities to various other stakeholder groups, we may seriously exacerbate these agency problems, making it even more difficult to impose effective discipline upon managers. Hence, our central question: is a strong commitment to corporate social responsibility institutionally feasible? In searching for an answer, we revisit the history of public management, and in particular, the experience of social-democratic governments during the 1960s and 1970s, and their attempts to impose social responsibility upon the managers of nationalized industries. The results of this inquiry are less than encouraging for proponents of corporate social.. (shrink)

Social entrepreneurship orientation is a behavioral construct of social entrepreneurship ; therefore, we examined the influence of SEO of the organization on social and financial performance. A random sample of 810 employees was drawn from social enterprises of Pakistan during the COVID-19 pandemic. Although increasing research focuses on SE, the discipline continues to disintegrate, and this has led to appeals for a careful investigation of the associations of firms’ SE. In the recent decade, “social entrepreneurship” has earned its importance as (...) a segment of entrepreneurship. Instead of mixed activity, firms are more likely to engage in either for-profit or non-profit activities. The causes for and consequences of this conduct has been mainly studied using objective measures of SEO, social performance, and financial performance, with little attention paid to the subjective experiences of social enterprises. We rely on the theory of stakeholder and mixed structuring to postulate that social performance intermediates the SEO-financial performance relation. By assessing a sample of 810 employees from active enterprises, we discover that social performance mediates positively and partially between SEO and financial performance, and both direct and indirect paths are in the same direction and significant. Our findings exhibit that social performance variance explained 74% of the mediating role, and the remaining 26% of the effect is because of SEO. We consider the functions by which an SEO influences enterprise performance and delivers more prominent understanding into multiple spectrums of performance. We discuss the prospective suggestions of our research and foster an encouraging pathway for more enquiry on the SEO paradigm. The study adds contribution to the literature, which has not been testified before on hybrid firms. SEO is a newly defined construct and requires more prospective research. This research gives the researchers/scholars new directions to address related disciplines and further explore this domain. (shrink)

ABSTRACT:In a world filled with poverty, environmental degradation, and moral injustice, social enterprises offer a ray of hope. These organizations seek to achieve social missions through business ventures. Yet social missions and business ventures are associated with divergent goals, values, norms, and identities. Attending to them simultaneously creates tensions, competing demands, and ethical dilemmas. Effectively understanding social enterprises therefore depends on insight into the nature and management of these tensions. While existing research recognizes tensions between social missions and business ventures, (...) we lack any systematic analysis. Our paper addresses this issue. We first categorize the types of tensions that arise between social missions and business ventures, emphasizing their prevalence and variety. We then explore how four different organizational theories offer insight into these tensions, and we develop an agenda for future research. We end by arguing that a focus on social-business tensions not only expands insight into social enterprises, but also provides an opportunity for research on social enterprises to inform traditional organizational theories. Taken together, our analysis of tensions in social enterprises integrates and seeks to energize research on this expanding phenomenon. (shrink)

ABSTRACT:In a world filled with poverty, environmental degradation, and moral injustice, social enterprises offer a ray of hope. These organizations seek to achieve social missions through business ventures. Yet social missions and business ventures are associated with divergent goals, values, norms, and identities. Attending to them simultaneously creates tensions, competing demands, and ethical dilemmas. Effectively understanding social enterprises therefore depends on insight into the nature and management of these tensions. While existing research recognizes tensions between social missions and business ventures, (...) we lack any systematic analysis. Our paper addresses this issue. We first categorize the types of tensions that arise between social missions and business ventures, emphasizing their prevalence and variety. We then explore how four different organizational theories offer insight into these tensions, and we develop an agenda for future research. We end by arguing that a focus on social-business tensions not only expands insight into social enterprises, but also provides an opportunity for research on social enterprises to inform traditional organizational theories. Taken together, our analysis of tensions in social enterprises integrates and seeks to energize research on this expanding phenomenon. (shrink)

This paper offers critical reflection on the contemporary tendency to approach health care in instrumentalist terms. Instrumentalism is means-ends rationality. In contemporary society, the instrumentalist attitude is exemplified by the relationship between individual consumer and a provider of goods and services. The problematic nature of this attitude is illustrated by Michael Oakeshott’s conceptions of enterprise association and civil association. Enterprise association is instrumental; civil association is association in terms of an ethically delineated realm (...) of practices. The latter offers a richer ethical conception of the relation between person and society than instrumentalism does. Oakeshott’s conception is further illustrated by reflection on the connection between morality and religion that he explores in an early essay concerning “religious sensibility”. Religious sensibility turns on the acknowledgement of the vulnerability of the self to the vicissitudes of life. This vulnerability cannot be bargained over instrumentally without imperilling the self. Religious sensibility is thus a valuable resource for criticising instrumentalist attitudes. It allows for the cultivation of ethical self-understanding that is essential to comprehending the conditions in virtue of which genuine civil life is possible. These conditions need to be taken into account in health care. Health care is not simply about substantive wants. It also necessarily concerns the universal and constant condition of being prey to illness that is the common lot of all citizens. (shrink)

Social enterprises combine activities, processes, structures, and meanings associated with multiple institutional logics that may pose conflicting goals, norms, values, and practices. This in-depth multi-source case study of an ecological social enterprise in Malaysia reveals how the enactment of the family logic interacts with the market and ecological logics not only in conflicting but also in synergetic ways. By drawing attention to the institutional logic of the family in social entrepreneurship, this study highlights the heterogeneity of social enterprises. The (...) findings have implications for research with social enterprises and family-owned firms in relation to the ethical obligations of these organizations and the interactions of multiple logics. (shrink)

School enterprise cooperation, as the basic school running form of applied undergraduate education, is an important way to cultivate applied talents. However, at present, the lack of motivation for enterprises to participate in school enterprise cooperation and the resulting problem of “school hot and enterprise cold” seriously limit the talent training quality in China’s application-oriented universities. There is an urgent need to explore the influencing factors and mechanisms of enterprises’ participation in school enterprise cooperation to improve (...) the training quality of applied talents. Taking Ajzen Theory of Planned Behavior as the theoretical framework, this study constructs the influencing factor model of enterprise participation in school enterprise cooperation from four aspects, namely, behavior attitude, subjective norms, perceived behavior control, and behavior intention. In this study, participants completed a questionnaire assessing their participation in school enterprise cooperation, which was analyzed by a structural equation model. The results show that the behavior attitude and perceived behavior control of enterprises have a significant positive impact on their intention to participate in school enterprise cooperation and then have a significant positive impact on the school enterprise cooperation behavior of enterprises. The behavior intention and perceived behavior control of enterprises have a significant positive impact on their participation in school enterprise cooperation. The policy environment has a significant regulatory effect on the relationship between the intention and behavior of enterprises’ participation in school enterprise cooperation. Therefore, from the perspective of enhancing the intention of enterprises to cooperate, colleges and universities should establish the awareness of win-win cooperation and meet the interest demands of enterprises in school enterprise cooperation in order to improve the behavior attitude and intention of enterprises. From the perspective of the formation conditions of school enterprise cooperation, with the help of industry associations, an information service platform for school enterprise cooperation should be built in order to eliminate the information islands between enterprises and universities. From the perspective of the needs of school enterprise cooperation environment, government departments should strengthen the policy support for school enterprise cooperation in order to eliminate the worries of enterprises’ participation in school enterprise cooperation. (shrink)

The research presented in this article aims to contribute both quantitatively and qualitatively to the discussion on family versus non-family businesses' differences in ethical core values, culture and ethical climate. The purpose of our article is to better understand the association between the degree of involvement of a family in an enterprise and its influence on the enterprise's core values, culture and ethical climate as the constitutional elements of enterprise ethical behaviour. The research indicates that family (...) as well as non-family enterprises maintain positive attitudes towards the core values with ethical content. Regarding the type and strength of culture as well as the type of ethical climate, our research results indicate significant differences between family and non-family enterprises. (shrink)

Many clusters of small and medium enterprises (SMEs) in Less Developed Countries (LDC) are counteracting the “race to the bottom” by becoming competitive while at the same time “socially upgrading” in order to successfully improve their innovation capacity, social, environmental and labor standards, and health-and-safety issues. There is significant literature on the competitiveness of clusters and SMEs, but little research about how and why competitive small firms in LDCs are socially upgrading. Issues such as Corporate Social Responsibility (CSR) and public (...) policies have influenced the initiatives for cluster social upgrading. The objective of this article is to discuss a conceptual framework to understand what factors may lead SMEs to organize themselves to overcome obstacles to collective action for social upgrading.The traditional cluster literature relies on the internal dynamics of the clusters for upgrading. Through interaction among cluster members (firms, supporting organizations, etc.), firms would learn from each other. This would help firms to innovate and develop new products, processes, functions and markets. Besides this literature, three other basic frameworks that explain the way firms can upgrade have been developed recently in the literature: upgrading through markets, through CSR and through better enforcement of regulation. Those frameworks can bring certain insights to a better understanding of social upgrading. (shrink)

Thus far, the academic focus has been limited to understand how hybrid organizations balance goal plurality. However, the question how hybrids engage (or fail to engage) local communities in this process and the potential challenges involved has remained unaddressed. Relying on an inductive multiple case study of six Canadian community forest enterprises (CFEs), we describe dilemmas that arise between community engagement and CFEs’ other goals that form their social mission, as well as a distinct set of compromise tactics to address (...) them. We further identify a tension that arises from two distinct dimensions inherent to community engagement that are inherently interwoven yet contradicting. We add to research on paradox by showing that tensions not merely arise between outcome-focused goals that stem from organizational hybridity, but demonstrate that individual goal prescriptions in itself entail elements that cause tension, and warrant paradoxical management to ensure hybrids’ success in fulfilling their overall mission. (shrink)

Studies of adolescents and young-adults suggest that deliberative dialogue, a form of consensus-seeking argumentation, leads to stronger learning outcomes than persuasive dialogue. However, this research has not been informed by an analysis of dialogue among more experienced arguers. In the present study, we compare the deliberative and persuasive dialogues of novice and experienced arguers to better understand the difference between these two forms of discourse at differing levels of argumentative expertise. Our results confirm theoretical distinctions between deliberation and persuasion. Results (...) also suggest that greater experience in argumentation is associated with a richer array of argumentative purposes, producing more cohesive, intersubjective and dialectically relevant dialogue. The implications of these findings for learning are discussed. (shrink)

Studies of adolescents and young-adults suggest that deliberative dialogue, a form of consensus-seeking argumentation, leads to stronger learning outcomes than persuasive dialogue. However, this research has not been informed by an analysis of dialogue among more experienced arguers. In the present study, we compare the deliberative and persuasive dialogues of novice and experienced arguers to better understand the difference between these two forms of discourse at differing levels of argumentative expertise. Our results confirm theoretical distinctions between deliberation and persuasion. Results (...) also suggest that greater experience in argumentation is associated with a richer array of argumentative purposes, producing more cohesive, intersubjective and dialectically relevant dialogue. The implications of these findings for learning are discussed. (shrink)

This paper offers critical reflection on the contemporary tendency to approach health care in instrumentalist terms. Instrumentalism is means-ends rationality. In contemporary society, the instrumentalist attitude is exemplified by the relationship between individual consumer and a provider of goods and services. The problematic nature of this attitude is illustrated by Michael Oakeshott’s conceptions of enterprise association and civil association. Enterprise association is instrumental; civil association is association in terms of an ethically delineated realm (...) of practices. The latter offers a richer ethical conception of the relation between person and society than instrumentalism does. Oakeshott’s conception is further illustrated by reflection on the connection between morality and religion that he explores in an early essay concerning “religious sensibility”. Religious sensibility turns on the acknowledgement of the vulnerability of the self to the vicissitudes of life. This vulnerability cannot be bargained over instrumentally without imperilling the self. Religious sensibility is thus a valuable resource for criticising instrumentalist attitudes. It allows for the cultivation of ethical self-understanding that is essential to comprehending the conditions in virtue of which genuine civil life is possible. These conditions need to be taken into account in health care. Health care is not simply about substantive wants. It also necessarily concerns the universal and constant condition of being prey to illness that is the common lot of all citizens. (shrink)

Studies of adolescents and young-adults suggest that deliberative dialogue, a form of consensus-seeking argumentation, leads to stronger learning outcomes than persuasive dialogue. However, this research has not been informed by an analysis of dialogue among more experienced arguers. In the present study, we compare the deliberative and persuasive dialogues of novice and experienced arguers to better understand the difference between these two forms of discourse at differing levels of argumentative expertise. Our results confirm theoretical distinctions between deliberation and persuasion. Results (...) also suggest that greater experience in argumentation is associated with a richer array of argumentative purposes, producing more cohesive, intersubjective and dialectically relevant dialogue. The implications of these findings for learning are discussed. (shrink)

While recent studies have increasingly suggested leadership as a major precursor to corporate social responsibility, empirical studies that examine the impact of various leader aspects such as style and ethics on CSR and unravel the mechanism through which leadership exerts its influence on CSR are scant. Ironically, paucity of research on this theme is more prevalent in the sphere of social enterprises where it is of utmost importance. With the aim of addressing these gaps, this research empirically examines the interaction (...) between ethical leadership and CSR and, in addition, investigates organic organizational cultures as mediators in the above interaction. To this end, a model was developed and tested on the sample of 350 middle- and top-level managers associated with 28 Indian healthcare social enterprises, using Structural Equation Modeling Analysis, Bootstrapping and PROCESS. Results reveal that ethical leadership both directly and indirectly influences CSR practices. The indirect influence of ethical leadership involves nurturing clan and adhocracy cultures, which in turn influence CSR. These findings are significant for social enterprise leaders seeking to encourage their organizations’ socially responsible behavior. (shrink)

This study investigates how ownership concentration in European multinational firms is associated with these firms’ corporate social responsibility (CSR). We employ factor analysis on responsibility data from EIRiS and use a regression analysis. Using firm-level data for almost 700 European firms, we find that shareholder concentration is significantly related to such policies. That is, more concentrated ownership goes hand in hand with poorer CSR policies. In our analysis, we control for size, leverage, profitability, industry, and country of origin. We use (...) several indicators for ownership concentration. We also find that with more concentrated ownership, CSR of the firm gets worse. We suggest that especially with large shareholders, CSR would need to be included in their performance assessment. (shrink)

The objective of this paper is to investigate climate change awareness and mitigation effort and their associated motivating and limiting factors to pro-environmental behavior and firm demographics in small and medium-sized enterprises (SMEs) in Switzerland. For this purpose, a questionnaire was developed, conducted, and analyzed on motivating and limiting factors along with firm demographics, using descriptive statistics and ordinary least squares (OLS) and ordered probit regression models. The results show that Swiss SMEs are in general aware of climate change and (...) their resulting consequences. SMEs have taken steps to help mitigate greenhouse gas emissions through recycling, reduction of energy and water consumption, and use of recycled packaging. SMEs could however improve their environmental impact through low-carbon means of transport and use of public transport, sustainable raw material inputs, sustainable energy sources, and setting environmental goals and audits. There was a positive association between climate change awareness and mitigation. Motivating factors to pro-environmental behavior included financial advantage and responsibility towards the environment, while firm size and human resources were limiting factors. Lastly, different mitigation measures might be influenced by different motivating and limiting factors including financial advantage and pressure from interest groups, as well as firm size. (shrink)

This paper raises a challenge for those who assume that corporate social responsibility and good corporate governance naturally go hand-in-hand. The recent spate of corporate scandals in the United States and elsewhere has dramatized, once again, the severity of the agency problems that may arise between managers and shareholders. These scandals remind us that even if we adopt an extremely narrow concept of managerial responsibility – such that we recognize no social responsibility beyond the obligation to maximize shareholder value – (...) there may still be very serious difficulties associated with the effective institutionalization of this obligation. It also suggests that if we broaden managerial responsibility, in order to include extensive responsibilities to various other stakeholder groups, we may seriously exacerbate these agency problems, making it even more difficult to impose effective discipline upon managers. Hence, our central question: is a strong commitment to corporate social responsibility institutionally feasible? In searching for an answer, we revisit the history of public management, and in particular, the experience of social-democratic governments during the 1960s and 1970s, and their attempts to impose social responsibility upon the managers of nationalized industries. The results of this inquiry are less than encouraging for proponents of corporate social responsibility. In fact, the history of public-sector management presents a number of stark warnings, which we would do well to heed if we wish to reconcile robust social responsibility with effective corporate governance. (shrink)

The era of sustainable transformation has witnessed an increase in corporate environmental, social, and governance (ESG) disclosure waves. Using Chinese A-share listed companies from 2016 to 2021 as a sample, this study adopted textual analysis and machine-learning techniques to analyze ESG reports and explore the imitation behavior of ESG disclosures in emerging Chinese markets for the first time. The results show imitation behavior exists in corporate ESG disclosures from the perspective of group association. Regarding the imitation object, enterprises tend (...) to choose the peer average level as a reference rather than the best enterprise in the same industry, which reveals the inherent law that enterprises' ESG disclosures are satisfied with compliance rather than championship. In terms of effects, the ESG-mimetic isomorphic pressure has no incremental information effect but has an efficiency optimization effect. Furthermore, the imitation intensity and impact effects of ESG disclosure behavior exhibit heterogeneity owing to differences in properties, sales growth rates, and external attention. This study expands the motivation for corporate ESG disclosure behavior and enriches the empirical evidence for institutional isomorphism. (shrink)

This article aims to contribute to current debates about international migration and the restructuring of the Welfare state in Europe, by highlighting the specificities of the French context. It draws on ethnographic research about the training of unemployed migrant women as domestic workers in Paris to address the ambiguities that underlie the enterprise of professionalizing domestic service. The qualitative data presented in the article show how essentialist ideologies operate within training practices of domestic workers. They reveal that the training (...) practices challenge the association of the job with domesticity, but fail to acknowledge the racist organization of domestic service. Hence, they endorse essentialist constructions of cultural difference. Training practices are also consistent with current neoliberal policies and discourses on unemployment and ‘employability’, as they are framed by the normative reference to an entrepreneurial model of society. Finally, the data suggest that migrant women's experience of domestic service as a prospective job and their scepticism about the enterprise of professionalizing radically differ from the instructors’ views. (shrink)

The Global Economic Ethic Manifesto (" Manifesto") is a moral framework/code of conduct which is both interactive and interdependent with the economic function of the main institutions of the economic system: markets, governments, civil society, and supranational organizations, which lays out a common fundamental vision of what is legitimate, just, and fair in economic activities. The Manifesto includes five universally accepted principles and values: the principle of humanity; the basic values of non-violence and respect for life; the basic values of (...) justice and humanity; the basic values of honesty and tolerance; and the basic values of mutual esteem and partnership. We posit that the Manifesto provides an ethical foundation for explicitly assisting multinational enterprise's (" MNE") executive management and boards of directors to meet the moral failures criticisms associated with the expansion of global capitalism, and similarly how the U. N. Global Compact (" Compact") is focused on addressing complimentary market and institutional failures. In this article, we argue how the Compact and the Manifesto complement each other, explaining how the policies and guidelines of the Compact can now be implemented at the organizational/individual level through a comprehensive human resource management (HRM) plan supporting the ethical framework of the Manifesto. Finally, we have described how the Manifesto completes a comprehensive managerial framework (consisting of both the Compact and the Manifesto) for what we term an "MNE Moral Values-Based Corporate Governance Model." Ultimately, further research is needed in understanding how much impact external and internal influences make on creating a sustainable ethical culture in MNEs. (shrink)

The purpose of the study is to present the author's accounting mechanisms in relation to the transaction costs of a manufacturing enterprise in relation to the financial, managerial and strategic aspects of this process. The scientific novelty of the research lies in the fact that the paper systematizes views on the existing accounting and analytical support in relation to transaction costs, offers various options for constructing accounting, management and strategic accounting of transaction costs, depending on the assessment available for (...) reflection. As a result, the recommended accounting approaches using accounting, management and strategic accounting of transaction costs are presented on the example of an industrial company. Since transaction costs occupy a significant share in the cost structure of business units engaged in production, it is necessary to organize their reflection using modern accounting principles. The complexity of the monetary assessment of such costs causes the complexity of the management process associated with their accounting. This publication is devoted to the problems of accounting, management and strategic accounting of transaction costs at a manufacturing enterprise. The use of an integrated approach based on accounting principles makes it possible to ensure control over transaction costs for solving urgent tasks of management and owners. (shrink)

Although critical differences exist between large companies and small- and medium-sized enterprises (SMEs), limited empirical research has been done on human resource (HR)-related corporate social responsibility (CSR). In this paper we study aging workforce management (AWM) as a component of CSR. Our study was conducted in the Netherlands through a randomly distributed online questionnaire. Managers and team leaders of 201 SMEs responded. The data were analyzed using multiple hierarchical regression analysis. Our results are twofold: first, findings suggest that CSR policies (...) in micro organizations with fewer than five employees seem to be strongly associated with AWM; and second, that companies with a focus on integration of older workers in daily activities do not perceive their actions as HR-related. Using AWM as part of CSR helps to give insight into the role of the owner, company size and the nature of implicit CSR practices. Our study demonstrates that the use of AWM in CSR research can lead to valuable insights and therefore, our overarching research question is answered that AWM can be used when studying CSR. (shrink)

Although critical differences exist between large companies and small‐ and medium‐sized enterprises (SMEs), limited empirical research has been done on human resource (HR)‐related corporate social responsibility (CSR). In this paper we study aging workforce management (AWM) as a component of CSR. Our study was conducted in the Netherlands through a randomly distributed online questionnaire. Managers and team leaders of 201 SMEs responded. The data were analyzed using multiple hierarchical regression analysis. Our results are twofold: first, findings suggest that CSR policies (...) in micro organizations with fewer than five employees seem to be strongly associated with AWM; and second, that companies with a focus on integration of older workers in daily activities do not perceive their actions as HR‐related. Using AWM as part of CSR helps to give insight into the role of the owner, company size and the nature of implicit CSR practices. Our study demonstrates that the use of AWM in CSR research can lead to valuable insights and therefore, our overarching research question is answered that AWM can be used when studying CSR. (shrink)

Innovation adoption is the necessary element for the success of any organization around the globe, and this phenomenon needs a foremost solution. The current study examines this area and explores the impact of customers, employees, and social enterprises' traditional behavior on the resistance to innovation in social enterprises in China. The current article also investigates the mediating role of fear for change among customers, employees, and social enterprises' traditional behavior and resistance to innovation in social enterprises in China. This article (...) has followed the primary data gathering methods and adopted the questionnaires for this purpose. The employees and customers of social enterprises are the respondents and ~11,000 population in the study. According to Krejcie & Morgan, the sample size criteria is around 370. Thus, the researchers' have forwarded around 615 surveys and received only 357 after a few weeks. The present research has also applied the SPSS-AMOS to analyze the association among variables and test the hypotheses. The results revealed that the traditional behavior of customers, employees, and social enterprises has a significant and positive linkage with resistance to innovation in social enterprises in China. The findings also exposed that the fear of change also significantly mediates among customers, employees, and social enterprises' traditional behavior and resistance to innovation in social enterprises in China. This study helps the regulators establish policies related to innovation adoption by changing traditional behavior to advance the behavior of customers, employees, and social enterprises. (shrink)

In the contemporary world, frugal innovation is the most discussed area to enhance corporate sustainable performance in manufacturing firms. The knowledge management process is also a key determinant of FI. Existing literature is limited to knowledge management and its impact on CSP. This study aims to determine the effect of the KMP on sustainable corporate performance with the association of FI. The survey method was used to collect data from 356 small and medium enterprises in China. Structure equation modeling (...) was applied to obtain the results of collected data. Results show that all three dimensions of KM have a significant impact on CSP. Furthermore, FI also has a significant and positive impact on CSP. Results further show that FI partially mediates the relationship of the knowledge dissemination, knowledge application and sustainable corporate performance but no mediation role FI was found between knowledge acquisition and CSP. The findings of this study will provide useful insights for experts and manufacturers. It will help to understand the role of KM in their organizational behavior by being an economical manufacturing process. This study underscored the importance of the KMP to policymakers. In countries such as China that have global orders, KM is an essential determinant of FI. KM is a tool used to achieve CSP goals inside and outside of an enterprise, thus the development firms need to focus on KM. (shrink)

This study aims to create a research model that examines how employee agility is affected by enterprise social media usage, and to discuss the moderating role of innovation culture in communication quality, trust, and employee agility using the relational capital theory. Data of 477 Chinese employees from different companies were collected in this study for analysis, and the hypotheses developed were examined. The purpose of this study was to explore the influence mechanism that propels employees’ ESMU, communication quality and (...) trust and the moderating effect of innovation culture. This study conducts PLS-SEM to analyze collected data. The results show that ESMU is positively associated with communication quality and trust; innovation culture plays a positive moderating role in ESMU and employee agility; and high communication quality and trust can lead to high agility. However, innovation culture does not have a remarkable moderating effect on ESMU and communication quality. This study offers empirical evidence on how the effect of ESMU on employee agility is transferred by innovation culture. In addition, the benefits of enterprise social media for organizational management are also measured in this study, which may motivate the managements to introduce enterprise social media in work spaces. (shrink)

In today's conditions of postmodern space the most significant resource of the modern economy, which is being formed in the leading countries of economic development, is human capital. The main goal of the article is to study the process of managing the formation of human capital in the functioning postmodern society as the basis of the national economy and ensuring the economic security of the enterprise. The basic components of human capital are determined on the basis of the analysis. (...) It is established that the basic component is knowledge that affects others and in postmodern conditions of development of the national economy and determines the process of development of human capital. At the same time, the process of forming knowledge, in accordance with the principles of the functioning of the knowledge economy, is associated with the availability and possibility of obtaining information. The object of study is the enterprises of Eastern Europe. The subject of the study is human capital, the economic security system of the enterprise The results of the study allowed us to develop a model for the formation of human capital and to form a mechanism for ensuring the economic security of the enterprise through management of the formation of human capital under the conditions of the postmodern society. (shrink)

Recent research on corporate social responsibility (CSR) is suggesting the need for filling the knowledge gap in the relationship between small and mediumsized enterprises (SMEs) and CSR. SMEs rarely use the language of CSR to describe what they are doing, but informal CSR strategies deeply characterize their businesses. The goal of this paper is to investigate whether a distinction exists between formal and informal CSR strategies, whereas formal CSR strategies should be a prerogative by large firms and informal CSR strategies (...) should be a condition of micro, small, and medium-sized enterprises. A sample of 3,626 Italian firms is used to investigate the research questions. Based on a multi-stakeholder framework, the analysis provides evidence that small businesses reveal their aptitude towards CSR through strategies with an important impact on the bottom line as an attempt to strengthen their license to operate in the communities; large firms are far away from integrating their CSR strategies with explicit management systems. (shrink)

Using a case study approach, this paper documents and analyzes the development of an innovative business owned and operated by an indigenous community in the Ecuadorian Amazon. The enterprise represents a unique response to issues of environmental sustainability and economic development in a region threatened by oil production. Two research questions are examined: 1) what confluence of factors led a traditional and collectivist community to develop a successful business; and 2) what positive outcomes resulted in terms of environmental and (...) economic sustainability. (shrink)

The primary objective of this research is to establish the extent to which small and medium-sized businesses in the Ha’il region benefit from a significant competitive advantage brought about by an entrepreneurial mindset. To achieve these objectives, the study used a questionnaire to collect data. A total of 220 SMEs in the Ha’il region were surveyed. The participants completed an online self-administered survey and used the PLS-SEM technique. The researchers found a robust link between differentiation advantage and higher levels of (...) innovativeness, proactiveness, risk-taking, competitive aggression, and autonomy. In addition, the outcomes of the survey reveal that a greater cost advantage is substantially associated with vastly greater innovativeness, proactiveness, risk-taking, and competitive aggression overall. However, cost advantage is not strongly correlated with autonomy. These findings are significant because they shed new light on how competitive advantages are formed through the entrepreneurial orientation of entrepreneurs in the Ha’il region. This is a significant theoretical contribution to the literature on entrepreneurial orientation, specifically in the context of SMEs. The findings may also be valuable in supporting SMEs in being successful by enhancing their competitiveness, as SMEs are key contributors to the development and growth of the economy. (shrink)

This study aims to analyze whether resilient SMEs have been able to overcome the bump of the COVID-19 crisis in terms of profitability. When facing such unforeseen crises, SMEs require resilience, and one of the factors that positively affect resilience generation is the adoption of social and environmental practices (SEPs). Using survey data on the managerial perceptions of 259 SMEs, this study reveals the positive association between resilience and improvements in business performance, and how the adoption of SEPs is (...) an essential prerequisite for developing a higher level of resilience. We corroborate these associations for SMEs at two moments of the pandemic: November 2020 and October 2021. Our findings show that more resilient SMEs exhibit better results in terms of business performance, and the prior adoption of SEPs is positively associated with the development of resilience in the crisis context of COVID-19. (shrink)

Professional Ethics Code in Accounting constitutes a set of principles and values of everyday conduct of people whose work is connected with accounting. Accounting is an information system of enterprises, so it forms the basis of reliable management. Therefore information generated by accounting must be credible. Otherwise, the managing process would be based on false reports, which in consequence could lead to a fall of an economic subject, or it would at least cause the loss of clients, cooperators and associates` (...) trust. Accounting Association in Poland as an organization with more than one hundred years` tradition for people connected with enterprise accounting out of concern for reliability and fairness of carried out and registered economic transactions, recommended the first in Poland ethics code directed to accountants as a professional group. Professional Ethics Code in Accounting is a set of norms which aim is to help people connected with accounting solve ethical dilemmas appearing in their job. It can be said that this code is, so to speak, an answer to unfair accusations formulated against accountants being (in some people`s opinion) a group of “criminals in white collars”. It is obvious that there are different people with different characters in each society. Pathologies were and will be present everywhere. Accountants` environment is not free of them, which is proved by accounting scandals in Poland and abroad (for example the case of Enron company in the United States). In order to avoid generalizing, it must be underlined that among the ones connected with accounting, there are a lot of honest people caring about the company`s good name. (shrink)

In a long and many-sided career, William Hasledine Pepys contributed significantly to the advancement of the chemical and physical sciences during the first half of the nineteenth century. As an original investigator he determined, in collaboration with William Allen, the composition of carbon dioxide, and the density of ammonia, and elucidated the chemical phenomena of respiration in man, animals, and plants. The success of these researches was largely due to the use of ingenious apparatus of his own invention and design. (...) In the field of experimental physics, he investigated several aspects of the recently discovered Voltaic electricity: his 'Voltaic coil', consisting of only two plates, but of very large dimensions, was particularly suited for investigating electromagnetic phenomena and was so used in Davy's researches. Pepys was one of the co-founders of the Mineralogical and Geological Societies, and was elected a Fellow of the Royal Society in 1808. As a prominent member of both the Royal and London Institutions, he held honorary office as Manager and Vice-President, contributing materially to the direction of the affairs of these bodies. Pepys was a friend of Humphry Davy and was acquainted with nearly all the leading scientists and medical men of the day. At the same time, he superintended a notable manufacture of surgical instruments in the City, and promoted by his active directorship the affairs of two public companies, both pioneers in their technological fields, namely the Imperial Continental Gas Association, which was active in introducing the new gas illumination to cities and towns across Europe, and the General Steam Navigation Company, which first maintained a regular passenger and cargo service to Continental ports by the exclusive use of steam-propelled vessels. Pepys' advice in scientific and technical matters was widely sought and freely given; he retained his mental powers to the end of his long life, fulfilling his professional commitments until a few days before his death. (shrink)

We examine the role of the American Psychological Association (APA) in the weaponization of American psychology post-9/11. In 2004, psychologists’ involvement in the detention and interrogation of terrorist suspects generated controversy over psychological ethics in national security (PENS). Two signal events inflamed the controversy. The 2005 APA PENS Report legitimized clinical psychology consultation in support of military/intelligence operations with detained terrorist suspects. An independent review, the 2015 Hoffman Report, found APA collusion with the US Department of Defense in producing (...) the APA PENS Report and subsequent policies. Ongoing activities within APA to weaponize psychology sharpened the controversy. The authors—two psychologists and four former military/intelligence professionals—bring a military/intelligence operational perspective to detail two neglected areas of collateral damage. The first is the toll on psychology as a scientific enterprise. The second is covert influence on professional associations for incompatible security-sector objectives. We establish epistemic, historical, institutional, legal, and operational foundations for evaluation of these damages, as well as implications for APA and related professional associations in the ongoing Global War on Terror. (shrink)

Proactive corporate social responsibility (CSR) involves business practices adopted voluntarily by firms that go beyond regulatory requirements in order to actively support sustainable economic, social and environmental development, and thereby contribute broadly and positively to society. This empirical study examines the role of the economic, social and environmental dimensions of proactive CSR on the association between three specific capabilities—shared vision, stakeholder management and strategic proactivity—and financial performance in small and medium enterprises (SMEs). Using quantitative data collected from a sample (...) of 171 Australian SMEs in the machinery and equipment manufacturing sector and employing structural equation modelling, we find that the adoption of practices in each CSR dimension by SMEs is influenced slightly differently by each capability, and affects financial performance differentially. The study also demonstrates the importance of the interaction between the three dimensions of proactive CSR in positively moderating the deployment of each individual CSR dimension to generate financial performance. Paying primary attention to the economic dimension of proactive CSR and selectively focusing on social and environmental elements of proactive CSR that drive and support the economic dimension are of key importance to sustainable long-term financial success for SMEs. (shrink)

Recently, creative deviance has been lauded to be an innovation-enhancing approach with applications in many new and high-tech domains. Previous study on antecedents to creative deviance remains scattered and vague. Our research conceptualizes creative deviance from the perspective of independent innovation and explores its antecedents, mechanisms, as well as conditions. Team authoritarian leadership is conceptualized as a contradictory unity as it mixes advantages and disadvantages. However, it is surprising to find that there are very few researches that have examined its (...) relevant influence mechanisms and boundary conditions for authoritarian leadership. Contributing to an advanced understanding of authoritarian leadership in research and development teams, we investigated whether team authoritarian leadership is positively or negatively related to creative deviance. Drawing on social information processing theory and regulatory focus theory, we supposed that team authoritarian leadership facilitates creative deviance when the degree is low and inhibits it when the degree is high; dual occupational stress and prevention regulatory focus play mediation roles between team authoritarian leadership and creative deviance respectively, both variables play a chain mediation role in that relationship; and the mindfulness characteristic of an individual moderates the inverted-U team authoritarian leadership-creative deviance association, such that this association is weaker with low individual mindfulness. With two-phase questionnaire data collected from 433 members in 82 R&D teams of high-tech enterprises in electronic information technology, new material technology, new medical technology, resource and environment technology and advanced manufacturing technology randomly selected from five provinces in eastern China, these hypotheses are supported empirically. Overall, we find that, our study broadens antecedents and the relevant occurrence mechanisms of creative deviance when studied through a leadership management lens. Moreover, our research enriches the cognate studies on authoritarian leadership by empirically demonstrating that team authoritarian leadership may function as an double-edged sword of creative deviance in the R&D workplace. These above findings offer insightful thoughts to scholars in the field of authoritarian leadership and bring practical suggestions for team superiors who seek to implement best innovation practice. (shrink)

Almost no literature exists, both in Japanese and English, when it comes to the CSR activities of Japanese MNEs operating outside Japan, especially in developing countries. This exploratory research will try to fill this gap of literature by examining CSR activities of Japanese MNEs in one of the developing Asian countries, the Philippines.