Year:

  1.  7
    In Adam Smith’s Own Words: The Role of Virtues in the Relationship Between Free Market Economies and Societal Flourishing, A Semantic Network Data-Mining Approach.Johan Graafland & Thomas R. Wells - 2020 - Journal of Business Ethics 2020.
    Among business ethicists, Adam Smith is widely viewed as the defender of an amoral if not anti-moral economics in which individuals’ pursuit of their private self-interest is converted by an ‘invisible hand’ into shared economic prosperity. This is often justified by reference to a select few quotations from The Wealth of Nations. We use new empirical methods to investigate what Smith actually had to say, firstly about the relationship between free market institutions and individuals’ moral virtues, and secondly about the (...)
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  2.  12
    From Diversity to Inclusion to Equity: A Theory of Generative Interactions.Ruth Sessler Bernstein, Morgan Bulger, Paul Salipante & Judith Y. Weisinger - 2020 - Journal of Business Ethics 167 (3):395-410.
    This paper develops a practice-based Theory of Generative Interactions across diversity that builds on empirical findings and conceptual frameworks from multiple fields of study. This transdisciplinary review draws on the disciplines of sociology, social psychology, organization studies, and communications. The Theory of Generative Interactions suggests that in order to facilitate inclusion, multiple types of exclusionary dynamics must be overcome through adaptive cognitive processing and skill development, and engagement in positive interactions must occur in order to facilitate inclusion that is created (...)
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  3.  11
    Rethinking the Purity of Moral Motives in Business: Kant Against Moral Purism.Wim Dubbink & Luc van Liedekerke - 2020 - Journal of Business Ethics 167 (3):379-393.
    Moral purism is a commonly held view on moral worthiness and how to identify it in concrete cases. Moral purists long for a moral world in which people—at least sometimes—act morally worthy, but in concrete cases they systematically discount good deeds as grounded in self-interest. Moral purism evokes moral cynicism. Moral cynicism is a problem, both in society at large and the business world. Moral cynicism can be fought by refuting moral purism. This article takes issue with moral purism. The (...)
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  4.  10
    Ethical Governance: Insight From the Islamic Perspective and an Empirical Enquiry.Chaudhry Ghafran & Sofia Yasmin - 2020 - Journal of Business Ethics 167 (3):513-533.
    Charity governance is undergoing a crisis of confidence. In this paper, we suggest an alternative approach to how governance could be perceived and conceptualized by considering the ethical notions of governance embedded in religious enquiry, with a specific focus on the Islamic perspective of governance. We firstly develop an ethical framework for charity governance, utilizing insight from the Islamic perspective. Secondly, we undertake an empirical study to assess the experience of governance within Islamic charity organizations. Our theoretical framework provides a (...)
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  5.  12
    The Mirage of Procedural Justice and the Primacy of Interactional Justice in Organizations.Rasim Serdar Kurdoglu - 2020 - Journal of Business Ethics 167 (3):495-512.
    This paper offers a novel situational approach to study organizational justice in which the proposed unit of analysis is managerial behavior manifested in argumentation rather than employee justice perceptions. The currently dominant theoretical framework in justice research, which is built on justice perceptions, neglects the unique features of organizational order and vulnerability of procedural justice perceptions. As the procedural justice concept belongs chiefly to a spontaneous market order under which the rule of law is made possible, it is inappropriate to (...)
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  6.  22
    Moral Disengagement at Work: A Review and Research Agenda.Alexander Newman, Huong Le, Andrea North-Samardzic & Michael Cohen - 2020 - Journal of Business Ethics 167 (3):535-570.
    Originally conceptualized by Bandura as the process of cognitive restructuring that allows individuals to disassociate with their internal moral standards and behave unethically without feeling distress, moral disengagement has attracted the attention of management researchers in recent years. An increasing body of research has examined the factors which lead people to morally disengage and its related outcomes in the workplace. However, the conceptualization of moral disengagement, how it should be measured, the manner in which it develops, and its influence on (...)
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  7.  8
    Corporate Philanthropy as a Context for Moral Agency, a MacIntyrean Enquiry.Helen Nicholson, Ron Beadle & Richard Slack - 2020 - Journal of Business Ethics 167 (3):589-603.
    It has been claimed that ‘virtuous structures’ can foster moral agency in organisations. We investigate this in the context of employee involvement in corporate philanthropy, an activity whose moral status has been disputed. Employing Alasdair MacIntyre’s account of moral agency, we analyse the results of eight focus groups with employees engaged in corporate philanthropy in an employee-owned retailer, the John Lewis Partnership. Within this organisational context, Employee–Partners’ moral agency was evidenced in narrative accounts of their engagement in philanthropic activities and (...)
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  8.  13
    Biometric Technology and Ethics: Beyond Security Applications.Andrea North-Samardzic - 2020 - Journal of Business Ethics 167 (3):433-450.
    Biometric technology was once the purview of security, with face recognition and fingerprint scans used for identification and law enforcement. This is no longer the case; biometrics is increasingly used for commercial and civil applications. Due to the widespread diffusion of biometrics, it is important to address the ethical issues inherent to the development and deployment of the technology. This article explores the burgeoning research on biometrics for non-security purposes and the ethical implications for organizations. This will be achieved by (...)
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  9.  6
    Academia After Virtue? An Inquiry Into the Moral Character(s) of Academics.Daniela Pianezzi, Hanne Nørreklit & Lino Cinquini - 2020 - Journal of Business Ethics 167 (3):571-588.
    An extensive literature has focused on the impact of new public management oriented structural changes on academics’ practice and identity. These critical studies have been resolute in concluding that NPM inevitably leads to a degeneration of academics’ ethos and values. Drawing from the moral philosophy of Alasdair MacIntyre, we argue that these previous analyses have overlooked the moral agency of the academics and their role in ‘moralizing’ and consequently shaping the ethical nature of their practices. The paper provides a new (...)
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  10.  8
    Corporate Remediation of Human Rights Violations: A Restorative Justice Framework.Maximilian J. L. Schormair & Lara M. Gerlach - 2020 - Journal of Business Ethics 167 (3):475-493.
    In the absence of effective judicial remediation mechanisms after business-related human rights violations, companies themselves are expected to establish remediation procedures for affected victims and communities. This is a challenge for both companies and victims since comprehensive company-based grievance mechanisms are currently missing. In this paper, we explore how companies can provide effective remediation after human rights violations. Accordingly, we critically assess two different approaches to conflict resolution, alternative dispute resolution and restorative justice, for their potential to provide dialogue-based, non-judicial (...)
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  11.  4
    Correction to: The Big 5 Personality Traits and Willingness to Justify Unethical Behavior—A Cross-National Examination.Aditya Simha & K. Praveen Parboteeah - 2020 - Journal of Business Ethics 167 (3):473-473.
    The name of the second author was incorrect in the initial online publication. The original article has been corrected.
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  12.  14
    The Big 5 Personality Traits and Willingness to Justify Unethical Behavior—A Cross-National Examination.Aditya Simha & Praveen K. Parboteeah - 2020 - Journal of Business Ethics 167 (3):451-471.
    In this paper, we examine the relationships between three of the Big 5 personality traits and willingness to justify unethical behavior. We also consider the moderating relationship of four of the GLOBE cultural dimensions on the above relationship. We tested our propositions on a sample of 38,655 individuals from 23 different countries obtained from the latest data available from the World Values Survey Group’s survey. We found that conscientiousness and agreeableness were both negatively associated with willingness to justify unethical behavior. (...)
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  13.  12
    Theoretical Development and Empirical Examination of a Three-Roles Model of Responsible Leadership.Christian Voegtlin, Colina Frisch, Andreas Walther & Pascale Schwab - 2020 - Journal of Business Ethics 167 (3):411-431.
    This article develops theory on responsible leadership based on a model involving three leadership roles: an expert who displays organizational expertise, a facilitator who cares for and motivates employees and a citizen who considers the consequences of her or his decisions for society. It draws on previous responsible leadership research, stakeholder theory and theories of behavioral complexity to conceptualize the roles model of responsible leadership. Responsible leadership is positioned as a concept that requires leaders to show behavioral complexity in addressing (...)
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  14.  14
    When Corporations Cause Harm: A Critical View of Corporate Social Irresponsibility and Corporate Crimes.Rafael Alcadipani & Cíntia Rodrigues de Oliveira Medeiros - 2020 - Journal of Business Ethics 167 (2):285-297.
    Corporations perform actions that can inflict harm with different levels of intensity, from death to material loss, to both companies’ internal and external stakeholders. Research has analysed corporate harm using the notions of corporate social irresponsibility and corporate crime. Critical management studies have been subjecting management and organizational practices and knowledge to critical analysis, and corporate harm has been one of the main concerns of CMS. However, CMS has rarely been deployed to analyse CSIR and corporate crime. Thus, the aim (...)
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  15.  2
    Correction to: Selfish Sharing? The Impact of the Sharing Economy on Tax Reporting Honesty.Leslie Berger, Lan Guo & Tisha King - 2020 - Journal of Business Ethics 167 (2):207-207.
    Table 3 was incomplete in the initial online publication. The original article has been corrected.
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  16.  9
    Selfish Sharing? The Impact of the Sharing Economy on Tax Reporting Honesty.Leslie Berger, Lan Guo & Tisha King - 2020 - Journal of Business Ethics 167 (2):181-205.
    In the last decade, advances in technology have significantly disrupted the way firms provide goods and services. At the forefront of this technological disruption is the sharing economy, where individuals earn income by providing services or sharing assets through peer-to-peer platforms. With global revenues in the sharing economy projected to increase substantially in the next decade, income from this economy will continue to be an important source of tax revenues for governments around the world. However, sceptics argue that the sharing (...)
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  17.  7
    Circularity Brokers: Digital Platform Organizations and Waste Recovery in Food Supply Chains.Francesca Ciulli, Ans Kolk & Siri Boe-Lillegraven - 2020 - Journal of Business Ethics 167 (2):299-331.
    In recent years, researchers and practitioners have increasingly paid attention to food waste, which is seen as highly unethical given its negative environmental and societal implications. Waste recovery is dependent on the creation of connections along the supply chain, so that actors with goods at risk of becoming waste can transfer them to those who may be able to use them as inputs or for their own consumption. Such waste recovery is, however, often hampered by what we call ‘circularity holes’, (...)
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  18.  13
    The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review.Samuel Drempetic, Christian Klein & Bernhard Zwergel - 2020 - Journal of Business Ethics 167 (2):333-360.
    The concept of sustainable and responsible investments expresses that every investment should be based on the SR investor’s code of ethics. To a large extent the allocation of SR investments to more sustainable companies and ethical practices is based on the environmental, social, and corporate governance scores provided by rating agencies. However, a thorough investigation of ESG scores is a neglected topic in the literature. This paper uses Thomson Reuters ASSET4 ESG ratings to analyze the influence of firm size, a (...)
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  19.  9
    Measuring the Integration of Social and Environmental Missions in Hybrid Organizations.Edward N. Gamble, Simon C. Parker & Peter W. Moroz - 2020 - Journal of Business Ethics 167 (2):271-284.
    This paper introduces a new typology and associated measure of social and environmental mission integration by conceptually framing a feature of hybrid organizations—the degree of integration of their revenue model and social–environmental mission. The SEMI measure is illustrated using a hand-collected sample of 256 North American Certified B Corporations. We explore the heterogeneity of SEMI scores by identifying external-facing correlates and demonstrate non-congruence with Certified B Corporation’s audit results. Overall, our findings advance existing knowledge of these hybrid organizations and how (...)
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  20.  4
    Thematic Symposium: The Impact of Technology on Ethics, Professionalism and Judgement in Accounting.Sally Gunz & Linda Thorne - 2020 - Journal of Business Ethics 167 (2):153-155.
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  21.  14
    Corporate Social Performance of Family Firms: A Place-Based Perspective in the Context of Layoffs.Kihun Kim, Zulfiquer Ali Haider, Zhenyu Wu & Junsheng Dou - 2020 - Journal of Business Ethics 167 (2):235-252.
    This paper investigates the layoff behavior, a typical people dimension of corporate social performance, of family firms from a place-based perspective. We theorize that a place-based culture within family firms ensures that all organizational members share a deep sense of connection with the place of operations which makes them inherently care about their impact on society. Using data on layoffs of 2000 largest US firms between 1994 and 2007, we find that family firms do indeed exhibit a lower tendency to (...)
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  22.  3
    Are Individuals More Willing to Lie to a Computer or a Human? Evidence from a Tax Compliance Setting.Ethan LaMothe & Donna Bobek - 2020 - Journal of Business Ethics 167 (2):157-180.
    Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experiment, we examine the effect of preparation method, tax software versus tax professional, on willingness to lie. Results from a structural equation model based on data collected from 211 actual taxpayers confirm the hypotheses and show individuals are more willing to lie to tax software than a (...)
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  23.  19
    The Ethical Implications of Using Artificial Intelligence in Auditing.Ivy Munoko, Helen L. Brown-Liburd & Miklos Vasarhelyi - 2020 - Journal of Business Ethics 167 (2):209-234.
    Accounting firms are reporting the use of Artificial Intelligence in their auditing and advisory functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy, more in-depth insight into business processes, and enhanced client service. AI, an emerging technology that aims to mimic the cognitive skills and judgment of humans, promises competitive advantages to the adopter. As a result, all the Big 4 firms are reporting its use and their plans to continue with this innovation in areas (...)
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  24.  7
    Decoupling from Moral Responsibility for CSR: Employees' Visionary Procrastination at a SME.Tina Sendlhofer - 2020 - Journal of Business Ethics 167 (2):361-378.
    Most studies of corporate social responsibility have focused on the organisational level, while the individual level of analysis has been treated as a ‘black box’ when researching antecedents of CSR engagement or disengagement. This article offers insights into a small and medium-sized enterprise that is recognised as a pioneer in CSR. Although the extant literature suggests that the owner-manager is crucial in the implementation of CSR, this study reveals that employees drive CSR. The employees in the focal firm voluntarily joined (...)
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  25.  17
    Echoes of Corporate Social Responsibility: How and When Does CSR Influence Employees’ Promotive and Prohibitive Voices?Juan Wang, Zhe Zhang & Ming Jia - 2020 - Journal of Business Ethics 167 (2):253-269.
    In this study, we examine whether, how, and when corporate social responsibility increases promotive and prohibitive voices in accordance with ethical climate theory and multi-experience model of ethical climate. Data from 382 employees at two time points are examined. Results show that CSR is positively related to promotive and prohibitive voices. Other-focused and self-focused climates mediate the relationship between CSR and the two types of voice. Moreover, humble leadership moderates the positive relationship between CSR and other-focused climate. Such leadership moderates (...)
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  26.  4
    Regulatory Enforcement of Accounting Ethics in Puerto Rico.Rogelio J. Cardona, Zabihollah Rezaee, Wanda Rivera-Ortiz & José C. Vega-Vilca - 2020 - Journal of Business Ethics 167 (1):63-76.
    This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...)
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  27.  9
    On the Whys and Hows of Quantitative Research.Jose M. Cortina - 2020 - Journal of Business Ethics 167 (1):19-29.
    For this issue of JBE, Zyphur and Pierides :1–16, 2017) have written a paper on a concept that they have labeled relational validity. The purpose of the paper and of their advocacy for the concept of relational validity is to improve the way that quantitative research is done by expanding our understanding of its ethics-laden aspects. I agree entirely with the authors that every decision regarding QR is an ethics-laden one and that our research as a whole would be improved (...)
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  28.  2
    The Peaceful Coexistence of Ethics and Quantitative Research.Jeffrey R. Edwards - 2020 - Journal of Business Ethics 167 (1):31-40.
    This essay concerns the extent to which quantitative research in management and organizational studies is divorced from ethics, as alleged in a recent JBE editorial by Zyphur and Pierides. After carefully examining the criticisms set forth by Zyphur and Pierides and the merits of the alternative they propose, I conclude that the problems with QR and the researchers who conduct it are arguably much less extreme that Zyphur and Pierides claim. This conclusion is informed by a sampling of QR studies (...)
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  29.  9
    Fairness in Uncertainty: Some Limits and Misinterpretations of Actuarial Fairness.Sylvestre Frezal & Laurence Barry - 2020 - Journal of Business Ethics 167 (1):127-136.
    The recent proliferation of new data and technologies enables increasingly finer personalization of products and prices in every domain. In insurance, this revives and enlarges old debates around fairness that have never been completely settled. We will argue that the commonly accepted “actuarial fairness” as based on the “individual cost of risk” derives in fact from a conflation: while it indicates the average cost for a group of insureds from the perspective of an insurance company—and is therefore sound from a (...)
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  30.  9
    Stakeholder Relationship Capability and Firm Innovation: A Contingent Analysis.Wei Jiang, Aric Xu Wang, Kevin Zheng Zhou & Chuang Zhang - 2020 - Journal of Business Ethics 167 (1):111-125.
    Despite the growing importance of stakeholder management, few studies have empirically examined the influence of stakeholder relationship capability on firm innovation, especially in emerging economies. This study investigates how SRC relates to firm innovation in the presence of governmental intervention and in combination with firm-level characteristics. Using a survey and multiple secondary datasets on the listed Chinese firms, our findings indicate that SRC is positively associated with firm innovation. Moreover, advanced legal development and high-tech status strengthen the positive link between (...)
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  31.  12
    Enhancing Customer Civility in the Peer-to-Peer Economy: Empirical Evidence from the Hospitality Sector.Shuang Ma, Huimin Gu, Daniel P. Hampson & Yonggui Wang - 2020 - Journal of Business Ethics 167 (1):77-95.
    Customer civility is an established construct in the study of ethical consumption. However, scholars have paid insufficient attention to customer civility in relation to the flourishing peer-to-peer economy. Therefore, the purpose of this article is to develop and test a theoretical framework which examines the antecedents of the customer civility in the P2P economy. We use social exchange theory to develop a model that posits customer interaction experiences with property owners, properties, and P2P platforms as antecedents of customer civility in (...)
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  32.  8
    Can Quantitative Research Solve Social Problems? Pragmatism and the Ethics of Social Research.Thomas C. Powell - 2020 - Journal of Business Ethics 167 (1):41-48.
    Journal of Business Ethics recently published a critique of ethical practices in quantitative research by Zyphur and Pierides. The authors argued that quantitative research prevents researchers from addressing urgent problems facing humanity today, such as poverty, racial inequality, and climate change. I offer comments and observations on the authors’ critique. I agree with the authors in many areas of philosophy, ethics, and social research, while making suggestions for clarification and development. Interpreting the paper through the pragmatism of William James, I (...)
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  33.  15
    Trust and Stock Price Synchronicity: Evidence from China.Baoyin Qiu, Junli Yu & Kuo Zhang - 2020 - Journal of Business Ethics 167 (1):97-109.
    This paper investigates how social trust affects stock price synchronicity using a large sample of listed firms in China. We propose and provide evidence that social trust has a significantly positive impact on the amount of firm-specific information capitalized into stock prices. Further analyses indicate that firms located in regions of high social trust tend to have a smaller stock price crash risk and are less likely to engage in opportunistic behaviors than those in low-trust regions. Moreover, the positive role (...)
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  34.  12
    Towards an Ethical and Trustworthy Social Commerce Community for Brand Value Co-creation: A trust-Commitment Perspective.Xuequn Wang, Mina Tajvidi, Xiaolin Lin & Nick Hajli - 2020 - Journal of Business Ethics 167 (1):137-152.
    Firms have been increasingly using social commerce platforms to engage with customers and support their brand value co-creation. While social commerce is now bringing a variety of benefits to business, it has also challenged marketing ethics surrounding online consumer privacy. Drawing on the trust-commitment theory, we develop a model that aims to create an ethical and trustworthy social commerce community for brand value co-creation by examining the impacts of online consumer privacy concerns and social interaction constructs on consumers’ psychological reactions. (...)
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  35.  9
    Making Quantitative Research Work: From Positivist Dogma to Actual Social Scientific Inquiry.Michael J. Zyphur & Dean C. Pierides - 2020 - Journal of Business Ethics 167 (1):49-62.
    Researchers misunderstand their role in creating ethical problems when they allow dogmas to purportedly divorce scientists and scientific practices from the values that they embody. Cortina, Edwards, and Powell help us clarify and further develop our position by responding to our critique of, and alternatives to, this misleading separation. In this rebuttal, we explore how the desire to achieve the separation of facts and values is unscientific on the very terms endorsed by its advocates—this separation is refuted by empirical observation. (...)
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  36.  14
    Statistics and Probability Have Always Been Value-Laden: An Historical Ontology of Quantitative Research Methods.Michael J. Zyphur & Dean C. Pierides - 2020 - Journal of Business Ethics 167 (1):1-18.
    Quantitative researchers often discuss research ethics as if specific ethical problems can be reduced to abstract normative logics. Such approaches overlook how values are embedded in every aspect of quantitative methods, including ‘observations,’ ‘facts,’ and notions of ‘objectivity.’ We describe how quantitative research practices, concepts, discourses, and their objects/subjects of study have always been value-laden, from the invention of statistics and probability in the 1600s to their subsequent adoption as a logic made to appear as if it exists prior to, (...)
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  37.  3
    Commons Organizing: Embedding Common Good and Institutions for Collective Action. Insights from Ethics and Economics.Laura Albareda & Alejo Jose G. Sison - 2020 - Journal of Business Ethics 166 (4):727-743.
    In recent years, business ethics and economic scholars have been paying greater attention to the development of commons organizing. The latter refers to the processes by which communities of people work in common in the pursuit of the common good. In turn, this promotes commons organizational designs based on collective forms of common goods production, distribution, management and ownership. In this paper, we build on two main literature streams: the ethical approach based on the theory of the common good of (...)
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  38.  3
    Institutional Entrepreneurship in a Contested Commons: Insights From Struggles Over the Oasis of Jemna in Tunisia.Karim Ben-Slimane, Rachida Justo & Nabil Khelil - 2020 - Journal of Business Ethics 166 (4):673-690.
    Recently, management literature has sought to examine the role of institutional entrepreneurs in the emergence of commons logic and in building consensus around its meaning. While the focus has been on new commons, not all are created ex nihilo. Some types of preexisting commons, known as contested commons, often pose challenges that result in disagreements and conflicts with respect to their ownership, use, and management. These commons are a ubiquitous yet understudied phenomenon. In this paper, we use the case of (...)
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  39.  4
    Governing Common-Property Assets: Theory and Evidence From Agriculture.Simon Cornée, Madeg Le Guernic & Damien Rousselière - 2020 - Journal of Business Ethics 166 (4):691-710.
    This paper introduces a refined approach to conceptualising the commons in order to shed new light on cooperative practices. Specifically, it proposes the novel concept of Common-Property Assets. CPAs are exclusively human-made resources owned under common-property ownership regimes. Our CPA model combines quantity and quality. While these two dimensions are largely pre-existing in the conventional case of natural common-pool resources, they directly depend on members’ collective action in CPAs. We apply this theoretical framework to farm machinery sharing agreements—a widespread grassroots (...)
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  40.  2
    Review of Plunder of the Commons: A Manifesto for Sharing Public Wealth by Guy Standing: Pelican Books, 2019, 432 pp, ISBN 978-0-141-99062-0. [REVIEW]Pascal Dey - 2020 - Journal of Business Ethics 166 (4):779-783.
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  41.  2
    A Social Commons Ethos in Public Policy-Making.Jennifer Lees-Marshment, Aimee Dinnin Huff & Neil Bendle - 2020 - Journal of Business Ethics 166 (4):761-778.
    In the business ethics literature, a commons paradigm orients theorizing toward how civil society can promote collaboration and collectively govern shared resources, and implicates the common good—the ethics of providing social conditions that enable individuals and collectives to thrive. In the context of representative democracies, the shared resources of a nation can be considered commons, yet these resources are governed in a top-down, bureaucratic manner wherein public participation is often limited to voting for political leaders. Such governance, however, can be (...)
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  42.  3
    The Bodies of the Commons: Towards a Relational Embodied Ethics of the Commons.Emmanouela Mandalaki & Marianna Fotaki - 2020 - Journal of Business Ethics 166 (4):745-760.
    This article extends current theorizations of the ethics of the commons by drawing on feminist thought to propose a relational embodied ethics of the commons. Departing from abstract ethical principles, the proposed ethical theory reconsiders commoning as a process emerging through social actors’ embodied interactions, resulting in the development of an ethics that accounts for their shared corporeal concerns. Such theorizing allows for inclusive alternative forms of organizing, while offering the ethical and political possibility of countering forms of economic competition (...)
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  43.  10
    Mapping Concepts and Issues in the Ethics of the Commons: Introduction to the Special Issue.Ana María Peredo, Helen M. Haugh, Marek Hudon & Camille Meyer - 2020 - Journal of Business Ethics 166 (4):659-672.
    We introduce the papers in this special issue by providing an overarching perspective on the variety in kinds of commons and the ethical issues stemming from their diversity. Despite a long history of local commons management, recent decades have witnessed a surge of scholarly interest in the concept of “the commons,” including a growing management literature. This swell was impelled especially by Garrett Hardin’s paper of 1968, and the body of work generated by Elinor Ostrom and her colleagues. However, the (...)
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  44.  4
    A Commons Strategy for Promoting Entrepreneurship and Social Capital: Implications for Community Currencies, Cryptocurrencies, and Value Exchange.Ana Cristina O. Siqueira, Benson Honig, Sandra Mariano & Joysi Moraes - 2020 - Journal of Business Ethics 166 (4):711-726.
    Examining how new forms of currencies diffuse is important to uncover their impact on the organization of communities, and thus motivates our study of community currencies. Community currencies provide a medium of exchange by using alternative banknotes or electronic money, which circulates only within particular communities, allowing members to trade goods, increase social cohesion, and achieve collective goals. In this study, we examine how community currencies help facilitate social commons by serving as a setting for building community relationships and a (...)
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  45.  8
    Vulnerable Workers’ Employability Competences: The Role of Establishing Clear Expectations, Developmental Inducements, and Social Organizational Goals.Mieke Audenaert, Beatrice Van der Heijden, Neil Conway, Saskia Crucke & Adelien Decramer - 2020 - Journal of Business Ethics 166 (3):627-641.
    Using an ethical approach to the study of employability, we question the mainstream approach to career self-direction. We focus on a specific category of employees that has been neglected in past research, namely vulnerable workers who have been unemployed for several years and who have faced multiple psychosocial problems. Building on the Ability-Motivation-Opportunity model, we examine how establishing clear expectations, developmental inducements, and social organizational goals can foster employability competences of vulnerable workers. Our study took place in the particularly relevant (...)
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  46.  11
    What Does It Mean When Managers Talk About Trust?Wolfgang Breuer, Andreas Knetsch & Astrid Juliane Salzmann - 2020 - Journal of Business Ethics 166 (3):473-488.
    This paper investigates whether managerial rhetoric in the Management Discussion and Analysis section of 10-K filings can help gauge the level of managerial opportunism in a firm. We find that the use of trust-related words is connected to inefficient investment decisions and poor operating performance. Furthermore, firms making more frequent use of trust-related words are subject to less monitoring by institutional investors or analysts. Their accounting also relies more heavily on discretionary accruals. These results are consistent with the notion that (...)
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  47.  6
    The Pied Piper: Prizes, Incentives, and Motivation Crowding-In.Luigino Bruni, Vittorio Pelligra, Tommaso Reggiani & Matteo Rizzolli - 2020 - Journal of Business Ethics 166 (3):643-658.
    In mainstream business and economics, prizes such as the Presidential Medal of Freedom are understood as special types of incentives, with the peculiar features of being awarded in public, and of having largely symbolic value. Informed by both historical considerations and philosophical instances, our study defines fundamental theoretical differences between incentives and prizes. The conceptual factors highlighted by our analytical framework are then tested through a laboratory experiment. The experimental exercise aims to analyze how prizes and incentives impact actual individuals’ (...)
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  48.  7
    Interpersonal Deviance and Abusive Supervision: The Mediating Role of Supervisor Negative Emotions and the Moderating Role of Subordinate Organizational Citizenship Behavior.Gabi Eissa, Scott W. Lester & Ritu Gupta - 2020 - Journal of Business Ethics 166 (3):577-594.
    We build on the emerging research that shows aversive subordinate workplace behaviors are likely related to abusive supervision in the workplace. Specifically, we develop and test a moderated-mediation model outlining the process of abusive supervision based on the stressor-emotion model of counterproductive work behavior. We argue that subordinate interpersonal deviance prompts supervisor negative emotions, which then leads supervisors to engage in abusive supervision. We also argue that subordinate organizational citizenship behavior is likely to play a crucial role in predicting abusive (...)
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  49.  8
    The Influence of Individual Behaviour and Organizational Commitment Towards the Enhancement of Islamic Work Ethics at Royal Malaysian Air Force.Wan Norhasniah Wan Husin & Nur Farahana Zul Kernain - 2020 - Journal of Business Ethics 166 (3):523-533.
    This study examines the influences of individual behaviour and organizational commitment towards the enhancement of Islamic Work Ethics at the Royal Malaysian Air Force. It involved 312 respondents of different backgrounds and the data were analysed using descriptive analysis and structural equation modelling analysis. The results show that both individual behaviour and organizational commitment have significantly correlated with the enhancement of IWE. The findings could help managers especially of multinational corporations operating in Muslim countries to enhance the company performances by (...)
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  50.  13
    How Perpetrator Gender Influences Reactions to Premeditated Versus Impulsive Unethical Behavior: A Role Congruity Approach.Ke Michael Mai, Aleksander P. J. Ellis & David T. Welsh - 2020 - Journal of Business Ethics 166 (3):489-503.
    A significant body of research has emerged in order to better understand unethical behavior at work and how gender plays a role in the process. In this study, we look to add to this literature by exploring how perpetrator gender influences reactions to distinct types of unethicality. Rather than viewing unethical behavior as a unitary construct, where all forms of lying, cheating, and stealing are the same, we integrate theories and concepts from the criminal justice and moral psychology literatures to (...)
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  51.  16
    Inclusive Management Research: Persons with Disabilities and Self-Employment Activity as an Exemplar.Bruce C. Martin & Benson Honig - 2020 - Journal of Business Ethics 166 (3):553-575.
    We highlight exclusionary practices in management research, and demonstrate through example how a more inclusive management literature can address the unique contexts of persons with disabilities, a group that is disadvantaged in society, globally. Drawing from social psychology, disability, self-employment, entrepreneurship, and vocational rehabilitation literatures, we develop and test a holistic model that demonstrates how persons with disabilities might attain meaningful work and improved self-image via self-employment, thus accessing some of the economic and social-psychological benefits often unavailable to them due (...)
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  52.  9
    The Ethical Dimension of Equity Incentives: A Behavioral Agency Examination of Executive Compensation and Pension Funding.Geoffrey P. Martin, Robert M. Wiseman & Luis R. Gomez-Mejia - 2020 - Journal of Business Ethics 166 (3):595-610.
    We draw on the behavioral agency model to explore the ethical consequences of CEO equity incentives. We argue that CEOs are more concerned with funding pension plans when they have more to gain from their stock options yet will increasingly underfund employee pension funds as their current option wealth increases. Our findings reveal that both effects hold when the CEO has greater power over firm decision making. Our study suggests that there is an ethical dimension to equity incentives, given they (...)
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  53.  19
    Ethical Leadership and Knowledge Hiding: A Moderated Mediation Model of Psychological Safety and Mastery Climate.Chenghao Men, Patrick S. W. Fong, Weiwei Huo, Jing Zhong, Ruiqian Jia & Jinlian Luo - 2020 - Journal of Business Ethics 166 (3):461-472.
    According to social learning theory, we explored the relation between ethical leadership and knowledge hiding. We developed a moderated mediation model of the psychological safety linking ethical leadership and knowledge hiding. Surveying 436 employees in 78 teams, we found that ethical leadership was negatively related to knowledge hiding, and that this relation was mediated by psychological safety. We further found that the effect of ethical leadership on knowledge hiding was contingent on a mastery climate. Finally, theoretical and practical implications were (...)
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  54.  8
    A Multilevel Model Examining the Relationships Between Workplace Spirituality, Ethical Climate and Outcomes: A Social Cognitive Theory Perspective.Lilian Otaye-Ebede, Samah Shaffakat & Scott Foster - 2020 - Journal of Business Ethics 166 (3):611-626.
    The role and influence of workplace spirituality on individual and organisational outcomes continue to draw attention among management scholars. Despite this increased attention, extant literature has yielded limited insights particularly into the impact and influence processes of workplace spirituality on performance outcomes at both the individual and unit levels of analysis. Addressing this gap in research, we proposed and tested a multilevel model, underpinned by social cognitive theory, that examines the processes linking perceptions of workplace spirituality and performance outcomes at (...)
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  55.  10
    How and When Does Leader Behavioral Integrity Influence Employee Voice? The Roles of Team Independence Climate and Corporate Ethical Values.He Peng & Feng Wei - 2020 - Journal of Business Ethics 166 (3):505-521.
    Management literature has repeatedly shown that an absence of voice can have serious negative influences on team and organization performance. However, employees often withhold suggestions or advices when they have ideas, concerns, or opinions. The present study proposes leader behavioral integrity as a key antecedent of employee voice, and investigates how and when leader behavioral integrity influences employee voice. Specifically, we argue that leader behavioral integrity affects employee voice via team independence climate. In addition, we propose a moderating effect of (...)
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  56.  16
    The Role of Prosocial Motives and Social Exchange in Mediating the Relationship Between Organizational Virtuousness’ Perceptions and Employee Outcomes.Irene Tsachouridi & Irene Nikandrou - 2020 - Journal of Business Ethics 166 (3):535-551.
    Theoretical arguments suggest that organizational virtuousness makes individuals surpass their exchange concerns sparking their prosocial motives. This paper focuses on the examination of this issue incorporating two field studies. The first field study examines prosocial motives and social exchange as parallel mediators of the relationship between organizational virtuousness’ perceptions and three employee outcomes. The second field study examines prosocial motives, personal sacrifice and impression management motives as parallel mediators of the examined relationships. Both field studies indicated that only prosocial motives (...)
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  57.  5
    Too Much of a Good Thing? On the Relationship Between CSR and Employee Work Addiction.Steven A. Brieger, Stefan Anderer, Andreas Fröhlich, Anne Bäro & Timo Meynhardt - 2020 - Journal of Business Ethics 166 (2):311-329.
    Recent research highlights the positive effects of organizational CSR engagement on employee outcomes, such as job and life satisfaction, performance, and trust. We argue that the current debate fails to recognize the potential risks associated with CSR. In this study, we focus on the risk of work addiction. We hypothesize that CSR has per se a positive effect on employees and can be classified as a resource. However, we also suggest the existence of an array of unintended negative effects of (...)
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  58.  4
    Remembering to Forget: The Historic Irresponsibility of U.S. Big Tobacco.Diego M. Coraiola & Robbin Derry - 2020 - Journal of Business Ethics 166 (2):233-252.
    Society increasingly demands corporations to be accountable for their past misbehaviours. Some corporations engage in forgetting work with the aim of avoiding responsibility for their wrongdoings. We argue that whenever social actors have their past actions called into question and engage in forgetting work, an ethics of remembering takes place. A collective project of social forgetting is contingent on the emergence of coordinated actions among players of an industry. Similarly, sustained efforts of forgetting work depend on the continuity of the (...)
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  59.  1
    Proto-CSR Before the Industrial Revolution: Institutional Experimentation by Medieval Miners’ Guilds.Stefan Hielscher & Bryan W. Husted - 2020 - Journal of Business Ethics 166 (2):253-269.
    In this paper, we argue that antecedents of modern corporate social responsibility prior to the Industrial Revolution can be referred to as “proto-CSR” to describe a practice that influenced modern CSR, but which is different from its modern counterparts in form and structure. We develop our argument with the history of miners’ guilds in medieval Germany—religious fraternities and secular mutual aid societies. Based on historical data collected by historians and archeologists, we reconstruct a long-term process of pragmatic experimentation with institutions (...)
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  60.  19
    Companies, Meet Ethical Consumers: Strategic CSR Management to Impact Consumer Choice.Henri Kuokkanen & William Sun - 2020 - Journal of Business Ethics 166 (2):403-423.
    Fulfilling consumer expectations of corporate social responsibility can bring strategic advantage to firms. However, research on the topic is fragmented across disparate disciplines, and a comprehensive framework to connect CSR supply and demand is missing. As a result, firms often supply CSR that does not attract demand, as signified by pessimism about ethical consumerism in recent years and the inconclusive link between corporate financial and social performance. In this study, we propose a framework of strategic CSR management to define how (...)
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  61.  4
    The Benefits of Auditors’ Sustained Ethical Behavior: Increased Trust and Reduced Costs.Rafael Morales-Sánchez, Manuel Orta-Pérez & M. Ángeles Rodríguez-Serrano - 2020 - Journal of Business Ethics 166 (2):441-459.
    Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor’s work has been highlighted. Therefore, the aim of our paper is to show the impact of (...)
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  62.  3
    The Past, History, and Corporate Social Responsibility.Robert Phillips, Judith Schrempf-Stirling & Christian Stutz - 2020 - Journal of Business Ethics 166 (2):203-213.
    An emerging body of research recognizes the importance of the past and history for corporate social responsibility scholarship and practice. However, the meanings that scholars and practitioners can ascribe to the past and history differ fundamentally, posing challenges to the integration of history and CSR thinking. This essay reviews diverse approaches and proposes a broad conceptualization of the relationship between the past, history, and CSR. We suggest historical CSR as an umbrella term that comprises three distinct theoretical perspectives. The “past-of-CSR” (...)
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  63.  7
    Emerging Market Multinationals and International Corporate Social Responsibility Standards: Bringing Animals to the Fore.Germano Glufke Reis & Carla Forte Maiolino Molento - 2020 - Journal of Business Ethics 166 (2):351-368.
    The literature presents a broad approach to Corporate Social Responsibility, which aggregates a diversity of issues, such as the environment, labor conditions, and human rights. We addressed the impact of increasing CSR demands during the internationalization of emerging market multinationals on one particular subject, animal welfare. This subject raises important ethical concerns, especially as we understand that animals are sentient beings. Through content analysis of annual reports, we tracked the evolution of AW-CSR activities throughout the internationalization of two large Brazilian (...)
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  64.  21
    How Co-creation Increases Employee Corporate Social Responsibility and Organizational Engagement: The Moderating Role of Self-Construal.Bonnie Simpson, Jennifer L. Robertson & Katherine White - 2020 - Journal of Business Ethics 166 (2):331-350.
    This research merges literature from organizational behavior and marketing to garner insight into how organizations can maximize the benefits of Corporate Social Responsibility for enhanced CSR and organizational engagement of employees. Across two field experiments, the authors demonstrate that the effectiveness of employee co-creation activities in increasing employees’ positive CSR perceptions is moderated by self-construal. In particular, the positive effect of co-creation on CSR perceptions emerges only for employees with a salient interdependent self-construal. Moreover, the results demonstrate that increased positive (...)
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  65.  8
    Historicizing Modern Slavery: Free-Grown Sugar as an Ethics-Driven Market Category in Nineteenth-Century Britain.Andrew Smith & Jennifer Johns - 2020 - Journal of Business Ethics 166 (2):271-292.
    The modern slavery literature engages with history in an extremely limited fashion. Our paper demonstrates to the utility of historical research to modern slavery researchers by explaining the rise and fall of the ethics-driven market category of “free-grown sugar” in nineteenth-century Britain. In the first decades of the century, the market category of “free-grown sugar” enabled consumers who were opposed to slavery to pay a premium for a more ethical product. After circa 1840, this market category disappeared, even though considerable (...)
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  66.  8
    Changes in Recommendation Rating Systems, Analyst Optimism, and Investor Response.Yen-Jung Tseng & Mark Wilson - 2020 - Journal of Business Ethics 166 (2):369-401.
    We study whether changes in analyst recommendation ratings systems encouraged by the implementation of NASD 2711 in 2002 are associated with improved objectivity and independence in analyst recommendations. Using recommendations issued during windows surrounding major investment banking events, we show that reductions in analyst optimism following the reforms concentrate in the recommendations of analysts whose employer adopted a three-tier rating system at the time of the reforms, and that this effect is generally stronger for analysts whom the underlying incentives to (...)
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  67.  8
    Using Versus Excusing: The Hudson’s Bay Company’s Long-Term Engagement with Its (Problematic) Past.Wim Van Lent & Andrew D. Smith - 2020 - Journal of Business Ethics 166 (2):215-231.
    Increased scrutiny of corporate legitimacy has sparked an interest in “historic corporate social responsibility”, or the mechanism through which firms take responsibility for past misdeeds. Extant theory on historic CSR implicitly treats corporate engagement with historical criticism as intentional and dichotomous, with firms choosing either a limited or a high engagement strategy. However, this conceptualization is puzzling because a firm’s engagement with historic claims involves organizational practices that managers don’t necessarily control; hence, it might materialize differently than anticipated. Furthermore, multiple (...)
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  68.  7
    Loan Guarantees, Corporate Social Responsibility Disclosure and Audit Fees: Evidence from China.Fangjun Wang, Luying Xu, Fei Guo & Junrui Zhang - 2020 - Journal of Business Ethics 166 (2):293-309.
    This paper examines the relationship between loan guarantees and audit fees as well as the moderating effect of corporate social responsibility. We find that guaranteeing another entity’s debt significantly increases firms’ own audit fees. However, the disclosure of CSR information attenuates the fee-increasing effects of loan guarantees. A closer examination reveals that the role of CSR is attributable to the information effect rather than the signal effect. Our results are robust to the use of a quasi-natural experiment, a propensity score (...)
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  69.  8
    How and When Does Corporate Giving Lead to Getting? An Investigation of the Relationship Between Corporate Philanthropy and Relative Competitive Performance from a Micro-process Perspective.Wenwen Zhao & Zhe Zhang - 2020 - Journal of Business Ethics 166 (2):425-440.
    The corporate ethics literature has considerably focused on whether giving results in getting. However, the relationship between corporate philanthropy and performance and the underlying mechanisms remain unclear. Drawing on signaling and cue consistency theories, we develop and test a model that specifies whether, how, and when corporate philanthropy benefits relative competitive performance from a micro-process perspective. Using a Chinese sample of 1623 employees, 145 CEOs, and 145 human resources managers, we found that corporate philanthropy could positively influence relative competitive performance (...)
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  70.  7
    ‘Alternative Hedonism’: Exploring the Role of Pleasure in Moral Markets.Robert Caruana, Sarah Glozer & Giana M. Eckhardt - 2020 - Journal of Business Ethics 166 (1):143-158.
    ‘Fair trade’, ‘ethical’ and ‘sustainable’ consumption emerged in response to rising concerns about the destructive effects of hedonic models of consumption that are typical of late capitalist societies. Advocates of these ‘markets for virtue’ sought to supplant the insatiable hedonic impulse with a morally restrained, self-disciplining disposition to consumption. With moral markets currently losing their appeal, we respond to the tendency to view hedonism as an inhibitor of moral market behaviour, and view it instead as a potential enabler. Drawing upon (...)
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  71.  7
    From Jensen to Jensen: Mechanistic Management Education or Humanistic Management Learning?Claus Dierksmeier - 2020 - Journal of Business Ethics 166 (1):73-87.
    Michael Jensen made a name for himself in the 1970s–1990 s with his ‘agency theory’ and its application to questions of corporate governance and economic policy. The effects of his theory were acutely felt in the pedagogics of business studies, as Jensen lent his authority to combat all attempts to integrate social considerations and moral values into business education. Lately, however, Michael Jensen has come to defend quite a different approach, promoting an ‘integrity theory’ of management learning. Jensen now rather (...)
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  72.  2
    Somebody That I Used to Know: The Immediate and Long-Term Effects of Social Identity in Post-Disaster Business Communities.Jenni Dinger, Michael Conger, David Hekman & Carla Bustamante - 2020 - Journal of Business Ethics 166 (1):115-141.
    The frequency and severity of natural disasters and extreme weather events are increasing, taking a dramatic economic and relational toll on the communities they strike. Given the critical role that entrepreneurship plays in a community’s viability, it is necessary to understand how small business owners respond to these events and move forward over time. This study explores the long-term dynamics and trajectory of individuals within the broader business community following a natural disaster, paying particular attention to the influence of social (...)
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  73.  13
    Is It Ethical for For-Profit Firms to Practice a Religion? A Rawlsian Thought Experiment.M. Paula Fitzgerald, Jeff Langenderfer & Megan Lynn Fitzgerald - 2020 - Journal of Business Ethics 166 (1):159-174.
    Recent judicial rulings and changes in federal and state legislation have given for-profit corporations a growing list of rights and constitutional protections, including the right to practice religion free from many types of federal or state restriction. In this paper, we highlight the implications of these developments using Rawls’ Theory of Justice to explore the consequences of for-profit corporate religious freedom for consumers and employees. We identify preliminary principles to spark a discussion as to how expanding religious freedom for businesses (...)
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  74.  11
    Ethos is Destiny: Organizational Values and Compliance in Corporate Governance.Maria Fotaki, Spyros Lioukas & Irini Voudouris - 2020 - Journal of Business Ethics 166 (1):19-37.
    This paper investigates the effect of enacted ethical and instrumental values on corporate governance effectiveness. It further considers whether and how compliance with formal corporate governance codes influences the effect of these organizational values on governance effectiveness. Empirical evidence based on a sample of firms listed in the Athens Stock Exchange shows that strong ethical values are the key element for effective corporate governance, while instrumental values play a significant role only in the presence of compliance. Compliance, although not sufficient (...)
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  75.  22
    A Stakeholder Theory Perspective on Business Models: Value Creation for Sustainability.Birte Freudenreich, Florian Lüdeke-Freund & Stefan Schaltegger - 2020 - Journal of Business Ethics 166 (1):3-18.
    Business models are developed and managed to create value. While most business model frameworks envision value creation as a uni-directional flow between the focal business and its customers, this article presents a broader view based on a stringent application of stakeholder theory. It provides a stakeholder value creation framework derived from key characteristics of stakeholder theory. This article highlights mutual stakeholder relationships in which stakeholders are both recipients and creators of value in joint value creation processes. Key findings include that (...)
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  76.  8
    The Hausmann–Gorky Effect.Mitu Gulati & Ugo Panizza - 2020 - Journal of Business Ethics 166 (1):175-195.
    On May 26, 2017, Harvard economist Ricardo Hausmann published an Op Ed titled “Hunger Bonds”, urging investors to avoid Venezuelan sovereign bonds on the grounds that the country was prioritizing payments on the bonds over remedying a humanitarian crisis. Contemporaneously, news emerged regarding a suspicious looking bond issue by Venezuela’s oil company that was purchased largely by Goldman Sachs. That bond got tagged with the label “Hunger Bond”, and suffered a price hit. Using both quantitative data and interviews with investors, (...)
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  77.  4
    Review of The Code of Capital: How the Law Creates Wealth and Inequality by Katharina Pistor: Princeton University Press, Princeton, NJ, 2019, 298pp., ISBN 978-0691178974. [REVIEW]Heather Hachigian - 2020 - Journal of Business Ethics 166 (1):197-201.
    The Code of Capital significantly advances our understanding of the origins of inequality and provides a framework for evaluating proposed solutions. But reviews have so far missed some of the most important insights of the book, including the author's insistence on the indeterminacy of the law and the corresponding incompleteness of existing solutions to inequality that primarily rely on economic drivers. The review demonstrates the relevance of the book's main contributions for evaluating the shared value thesis for investors and reflects (...)
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  78.  15
    Mapping the Intellectual Structure of Social Entrepreneurship Research: A Citation/Co-Citation Analysis.Pradeep Kumar Hota, Balaji Subramanian & Gopalakrishnan Narayanamurthy - 2020 - Journal of Business Ethics 166 (1):89-114.
    In this paper, we employ bibliometric analysis to empirically analyse the research on social entrepreneurship published between 1996 and 2017. By employing methods of citation analysis, document co-citation analysis, and social network analysis, we analyse 1296 papers containing 74,237 cited references and uncover the structure, or intellectual base, of research on social entrepreneurship. We identify nine distinct clusters of social entrepreneurship research that depict the intellectual structure of the field. The results provide an overall perspective of the social entrepreneurship field, (...)
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  79.  9
    Feeling Good by Doing Good: A Selfish Motivation for Ethical Choice.Remi Trudel, Jill Klein, Sankar Sen & Niraj Dawar - 2020 - Journal of Business Ethics 166 (1):39-49.
    This paper examines the question of why consumers engage in ethical consumption. The authors draw on self-affirmation theory to propose that the choice of an ethical product serves a self-restorative function. Four experiments provide support for this assertion: a self-threat increases consumers’ choice of an ethical option, even when the alternative choice is objectively superior in quantity and product quality. Further, restoring self-esteem through positive feedback eliminates this increase in ethical choice. As an additional test of the robustness of our (...)
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  80.  9
    The Effects of Justice and Top Management Beliefs and Participation: An Exploratory Study in the Context of Digital Supply Chain Management.Shaobo Wei, Weiling Ke, Augustine A. Lado, Hefu Liu & Kwok Kee Wei - 2020 - Journal of Business Ethics 166 (1):51-71.
    Drawing on justice theory and upper echelons perspective, this study develops and tests an integrative model linking justice to the implementation of IT-enabled supply chain information integration through the top management. Specifically, the study investigates the effects of the three facets of justice—distributive, procedural, and interactional justice—on the two dimensions of IeSCII, and examines the mediating influences of top management beliefs and top management participation in these relationships. Using structural equation modeling to analyze data collected from 190 firms in China, (...)
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  81.  3
    Some Musings About the Future of Business Ethics Scholarship.Patricia H. Werhane - 2020 - Journal of Business Ethics 166 (1):1-2.
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  82.  5
    The Duty to Improve Oneself: How Duty Orientation Mediates the Relationship Between Ethical Leadership and Followers’ Feedback-Seeking and Feedback-Avoiding Behavior.Sherry E. Moss, Meng Song, Sean T. Hannah, Zhen Wang & John J. Sumanth - 2020 - Journal of Business Ethics 165 (4):615-631.
    We sought to expand on the concept of the moral self to include not just the duty to develop the moral self but the moral duty to develop the self in both moral and non-moral ways. To do this, we focused on how leaders can promote a climate in which individuals feel a sense of duty to develop themselves for the betterment of the team and organization. In our theoretical model, duty orientation plays a key role in determining whether followers (...)
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  83.  13
    Exploring a Public Interest Definition of Corruption: Public Private Partnerships in Socialist Asia.John Gillespie, Thang Van Nguyen, Hung Vu Nguyen & Canh Quang Le - 2020 - Journal of Business Ethics 165 (4):579-594.
    As conventionally understood, corruption relies on a set of universally agreed rules that determine what constitutes the appropriate allocation of organizational resources. This article explores whether rule-based approaches to corruption are applicable where business organizations, such as public private partnerships, and the public fundamentally disagree about what constitutes an appropriate allocation of resources. Drawing on empirical research about PPPs in Vietnam, this article compares how government, business organizations, and the public conceptualize the transfer of public assets into private ownership. It (...)
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  84.  4
    Coping with Favoritism in Recruitment and Selection: A Communal Perspective.Jasper Hotho, Dana Minbaeva, Maral Muratbekova-Touron & Larissa Rabbiosi - 2020 - Journal of Business Ethics 165 (4):659-679.
    We examine how recruiting managers cope with communal norms and expectations of favoritism during recruitment and selection processes. Combining insights from institutional theory and network research, we develop a communal perspective on favoritism that presents favoritism as a social expectation to be managed. We subsequently hypothesize that the communal ties between job applicants and managers affect the strategies that managers employ to cope with this expectation. We test these ideas using a factorial survey of the effects of clan ties on (...)
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  85.  7
    Happy But Uncivil? Examining When and Why Positive Affect Leads to Incivility.Remus Ilies, Cathy Yang Guo, Sandy Lim, Kai Chi Yam & Xinxin Li - 2020 - Journal of Business Ethics 165 (4):595-614.
    In this paper, we examine the interactive effects of positive affect and perspective-taking on workplace incivility and family incivility, through moral disengagement. We draw from broaden-and-build and moral disengagement theories to suggest a potential negative consequence of positive affect. Specifically, we argue that positive affect increases incivility toward coworkers and spouses through moral disengagement among employees with low, but not high perspective-taking. Data from two time-lagged field studies and one online experiment provide support for our hypotheses. These findings suggest that (...)
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  86.  13
    Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale.Hansrudi Lenz - 2020 - Journal of Business Ethics 165 (4):681-697.
    Managers of multinational companies often favour an aggressive tax avoidance strategy that pushes the legal limits onto the advantage of shareholders and the disadvantage of the spirit of democratically legitimized tax laws. The public and media debate whether such aggressive behaviour is immoral. Aggressive tax avoidance is a subset of the aggressive legal interpretations potentially observable in all fields which places little weight on the will of a democratically legitimized legislation. A thorough ethical analysis based on the deontological approach of (...)
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  87.  7
    Positive Shock: A Consumer Ethical Judgement Perspective.Caroline Moraes, Finola Kerrigan & Roisin McCann - 2020 - Journal of Business Ethics 165 (4):735-751.
    Existing debates on business ethics under-represent consumers’ perspectives. In order to progress understanding of ethical judgement in the marketplace, we unpack the interconnections between consumer ethical judgment, consent and context. We address the question of how consumers judge the morality of threat-based experiential marketing communications. Our interpretive qualitative research shows that consumers can feel positively about being shocked, judging threat appeals as more or less ethical by the nature of the negative emotions they experience. We also determine that the intersection (...)
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  88.  3
    Review of Whistleblowing, Toward a New Theory by Kate Kenny. [REVIEW]Janet P. Near - 2020 - Journal of Business Ethics 165 (4):753-755.
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  89.  4
    Review of Whistleblowing, Toward a New Theory by Kate Kenny: Harvard University Press, Cambridge, MA, 2019, 296 Pp., ISBN 978-0674975798. [REVIEW]Janet P. Near - 2020 - Journal of Business Ethics 165 (4):753-755.
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  90.  11
    Laddered Motivations of External Whistleblowers: The Truth About Attributes, Consequences, and Values.Heungsik Park, Wim Vandekerckhove, Jaeil Lee & Joowon Jeong - 2020 - Journal of Business Ethics 165 (4):565-578.
    The purpose of this study was to explore the motivational structures of external whistleblowers involved in the decision to blow the whistle by applying MEC theory and the laddering technique. Using both soft and hard laddering methods, data were collected from 37 Korean external whistleblowers. Results revealed that the means-end chain of external whistleblowers was the hierarchical linkage among two concrete attributes, two functional consequences, and one terminal value. The extant whistleblowing literature has either made assumptions about whistleblowers’ motivations when (...)
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  91.  13
    Whale Watching on the Trading Floor: Unravelling Collusive Rogue Trading in Banks.Hagen Rafeld, Sebastian G. Fritz-Morgenthal & Peter N. Posch - 2020 - Journal of Business Ethics 165 (4):633-657.
    Recent history reveals a series of rogue traders, jeopardizing their employers’ assets and reputation. There have been instances of unauthorized acting in concert between traders, their supervisors and/or firms’ decision makers and executives, resulting in collusive rogue trading. We explore organizational misbehaviour theory and explain three major collusive rogue trading events at National Australia Bank, JPMorgan with its London Whale and the interest reference rate manipulation/LIBOR scandal through a descriptive model of organizational/structural, individual and group forces. Our model draws conclusions (...)
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  92.  10
    Who Calls It? Actors and Accounts in the Social Construction of Organizational Moral Failure.Masoud Shadnam, Andrew Crane & Thomas B. Lawrence - 2020 - Journal of Business Ethics 165 (4):699-717.
    In recent years, research on morality in organizational life has begun to examine how organizational conduct comes to be socially constructed as having failed to comply with a community’s accepted morals. Researchers in this stream of research, however, have paid little attention to identifying and theorizing the key actors involved in these social construction processes and the types of accounts they construct. In this paper, we explore a set of key structural and cultural dimensions of apparent noncompliance that enable us (...)
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  93.  11
    Ethical and Passive Leadership and Their Joint Relationships with Burnout Via Role Clarity and Role Overload.Jesse T. Vullinghs, Annebel H. B. De Hoogh, Deanne N. Den Hartog & Corine Boon - 2020 - Journal of Business Ethics 165 (4):719-733.
    Burnout has important ramifications for employees and organizations and preventing burnout forms an ethical issue for managers. However, the role of the leader and especially the role of ethical aspects of leadership have received relatively little attention in relation to burnout to date. We conducted a survey among employees of a Dutch retail organization, nested in 122 teams with a leader. Our first contribution is that we empirically show the hypothesized opposing relationships of ethical and passive leadership behavior with follower (...)
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  94.  6
    Enabling Sustainable Transformation: Hybrid Organizations in Early Phases of Path Generation.Susanna Alexius & Staffan Furusten - 2020 - Journal of Business Ethics 165 (3):547-563.
    The rapidly growing research on hybrid organizations in recent years suggests that these organizations may have particular abilities to facilitate institutional change. This article contributes to our understanding of change and, in particular, sustainable transformation in society by highlighting the importance of organizational forms. Looking more closely at the role of hybrid organizations in processes of path generation, we analyze the conditions under which hybrid organizations may enable path generation. A retrospective exploratory case study of the Swedish hybrid organization The (...)
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  95.  9
    Global Framework Agreements and Trade Unions as Monitoring Agents in Transnational Corporations.Rémi Bourguignon, Pierre Garaudel & Simon Porcher - 2020 - Journal of Business Ethics 165 (3):517-533.
    In combining the micropolitics approach in international management, the industrial relations literature and business ethics, this article conceptualizes global framework agreements as an alliance between central CSR managers of transnational corporations and central actors within trade unions to monitor subsidiaries in the implementation of CSR policies. The empirical investigation, based on the qualitative analysis of ten French multinational companies, confirms the relevance of such a conceptualization. It particularly shows that central CSR managers hope mobilizing the union network to increase their (...)
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  96.  5
    Different Drivers: Exploring Employee Involvement in Corporate Philanthropy.Beth Breeze & Pamala Wiepking - 2020 - Journal of Business Ethics 165 (3):453-467.
    Corporate Philanthropy is multi-dimensional, differs between sectors and involves both individual and organisational decision-making to achieve business and social goals. However, the CP literature characteristically focuses on strategic decisions made by business leaders and ignores the role of employees, especially those in lower status and lower paid positions. To redress this imbalance, we conducted a qualitative study of employees’ involvement in CP processes in ten workplaces in the South East of England to identify whether and how they are involved in (...)
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  97.  18
    A Systematic Review of the Bottom/Base of the Pyramid Literature: Cumulative Evidence and Future Directions.Krzysztof Dembek, Nagaraj Sivasubramaniam & Danielle A. Chmielewski - 2020 - Journal of Business Ethics 165 (3):365-382.
    Sixteen years ago, Prahalad and Hart introduced the possibility of both profitably serving the poor and alleviating poverty. This first iteration of the Bottom/Base of the Pyramid approach focused on selling to the poor. In 2008, after ethical criticisms leveled at it, the field moved to BoP 2.0, instead emphasizing business co-venturing. Since 2015, we have witnessed some calls for a new iteration, with the focus broadening to a more sustainable development approach to poverty alleviation. In this paper, we seek (...)
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  98.  14
    Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China.Ziliang Deng, Jiayan Yan & Pei Sun - 2020 - Journal of Business Ethics 165 (3):469-488.
    Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...)
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  99.  8
    State Pension Funds and Corporate Social Responsibility: Do Beneficiaries’ Political Values Influence Funds’ Investment Decisions?Andreas G. F. Hoepner & Lisa Schopohl - 2020 - Journal of Business Ethics 165 (3):489-516.
    This study explores the underlying drivers of US public pension funds’ tendency to tilt their portfolios towards companies with stronger corporate social responsibility. Studying the equity holdings of large, internally managed US state pension funds, we find evidence that the political leaning of their beneficiaries and political pressures by state politicians affect funds’ investment decisions. State pension funds from states with Democratic-leaning beneficiaries tilt their portfolios more strongly towards companies that perform well on CSR issues, and this tendency is intensified (...)
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  100.  7
    Judgements of SMEs’ Legitimacy and Its Sources.Olga Ivanova Ruffo, Kamel Mnisri, Christine Morin-Esteves & Corinne Gendron - 2020 - Journal of Business Ethics 165 (3):395-410.
    Organizational legitimacy is an important resource, which provides access to other resources. As such, it impacts the survival chances of organizations. In this study, we examine the individual judgments of the owner-managers of small-and-medium size enterprises of the legitimacy of their own enterprise as well as their perception of the legitimacy evaluations of relevant stakeholders. This research is based on interviews with owner-managers of SMEs located in the Lorraine region of France. The results show that when legitimacy is perceived as (...)
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  101.  10
    CSR Beyond Economy and Society : A Post-capitalist Approach.Steffen Roth, Vladislav Valentinov, Markus Heidingsfelder & Miguel Pérez-Valls - 2020 - Journal of Business Ethics 165 (3):411-423.
    In this article, we draw on established views of CSR dysfunctionalities to show how and why CSR is regularly observed to be both shaped by and supportive of capitalism. We proceed to show that these dysfunctionalities are maintained by both the pro- and anticapitalist approaches to CSR, both of which imply an ill-defined separation of the economy and society as well an overly strong problem or solution focus on political and economic issues. Finally, we present a post-capitalist approach to CSR (...)
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  102.  15
    Assessing the Non-Financial Outcomes of Social Enterprises in Luxembourg.Francesco Sarracino & Luca Fumarco - 2020 - Journal of Business Ethics 165 (3):425-451.
    By addressing social issues, rather than maximizing profits, social enterprises are said to contribute to the well-being of societies. In this paper, we test whether social enterprises fulfil this expectation. The paper applies regression analysis to a unique dataset obtained by merging survey data from the Global Entrepreneurship Monitor with official statistics on social enterprises in Luxembourg. Results suggest that social enterprises contribute to subjective well-being, which is an encompassing measure of people’s satisfaction with their own life. We find that (...)
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  103.  7
    The Importance of Customer Expectations: An Analysis of CSR in Container Shipping.Lijun Tang & Victor Gekara - 2020 - Journal of Business Ethics 165 (3):383-393.
    Corporate social responsibility has been increasingly embraced by corporations to demonstrate effort to reduce negative environmental and social externalities resulting from their business activities. CSR covers a wide range of issues, including environmental concerns, occupational health and safety, local community social-economic welfare and workers’ rights and welfare issues. Through a detailed content analysis of the CSR-related documents on the websites of the top container shipping companies in the world, this paper examines CSR adoption in the container shipping business. The analysis (...)
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  104.  6
    A Case Study of Micro Businesses in Jelutong Wet Market in Penang, Malaysia: Implications for CSR Scholarship.Teik Aun Wong & Mohammad Reevany Bustami - 2020 - Journal of Business Ethics 165 (3):535-546.
    Scholarship on Corporate Social Responsibility has progressed to encompass a variety of theoretical frameworks. The adoption of Stakeholder Theory is prominent with regard to CSR among big businesses but its applicability towards micro and small businesses is contested. Micro and small businesses possess distinct differences most notably their less formal structure and more pronounced indigenous cultural diversity. To expand scholarship on CSR, this research explores the relatively less studied realm of micro businesses or informal businesses. Due to their rudimentary structure, (...)
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  105.  8
    Compliance Codes and Women Workers’ (Mis)representation and (Non)recognition in the Apparel Industry of Bangladesh.Fahreen Alamgir & Ozan N. Alakavuklar - 2020 - Journal of Business Ethics 165 (2):295-310.
    This paper explores how women workers in Bangladeshi garment factories are misrecognised and not represented in the apparel industry through focussing on two enacted collective compliance measure agreements adopted by global brands to improve safety and working conditions. Our paper draws on Amartya Sen’s rights-based approach to capabilities as a means of explaining the narratives of women trade union leaders and the experiences of women factory workers’ status in their workplace and in the industry. Specifically, we examine how a strategy (...)
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  106.  6
    Thematic Symposium Editorial: Virtue Ethics Between East and West.Miguel Alzola, Alicia Hennig & Edward Romar - 2020 - Journal of Business Ethics 165 (2):177-189.
    Virtue ethics is widely recognized as one of three major approaches in contemporary moral philosophy and arguably the most influential normative theory in business ethics. Despite its rich pedigree in Western and Eastern philosophy, most work in contemporary virtue ethics is part of the Western tradition. The purpose of this Thematic Symposium is to foster dialogue between Western and Eastern conceptions of virtue in business and engage them with questions about the nature, justification, and content of the virtues in each (...)
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  107.  3
    From Harmony to Conflict: MacIntyrean Virtue Ethics in a Confucian Tradition.Irene Chu & Geoff Moore - 2020 - Journal of Business Ethics 165 (2):221-239.
    This paper explores whether MacIntyrean virtue ethics concepts are applicable in non-Western business contexts, specifically in SMEs in Taiwan, a country strongly influenced by the Confucian tradition. It also explores what differences exist between different polities in this respect, and specifically interprets observed differences between the Taiwanese study and previous studies conducted in Europe and Asia. Based on case study research, the findings support the generalizability of the MacIntyrean framework. Drawing on the institutional logics perspective and synthesizing this with MacIntyrean (...)
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  108.  3
    The Inclusiveness and Emptiness of Gong Qi: A Non-Anglophone Perspective on Ethics From a Sino-Japanese Corporation.Wenjin Dai, Jonathan Gosling & Annie Pye - 2020 - Journal of Business Ethics 165 (2):277-293.
    This article introduces a non-Anglophone concept of gong qi as a metaphor for ‘corporation’. It contributes an endogenous perspective from a Sino-Japanese organizational context that enriches mainstream business ethics literature, otherwise heavily reliant on Western traditions. We translate the multi-layered meanings of gong qi based on analysis of its ideograms, its references into classical philosophies, and contemporary application in this Japanese multinational corporation in China. Gong qi contributes a perspective that sees a corporation as an inclusive and virtuous social entity, (...)
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  109.  13
    The Influence of Corporate Elites on Women on Supervisory Boards: Female Directors’ Inclusion in Germany.Jie Huang, Marjo-Riitta Diehl & Sandra Paterlini - 2020 - Journal of Business Ethics 165 (2):347-364.
    Although we can observe noticeable progress in gender diversity on corporate boards, these boards remain far from gender balanced. Our paper builds on social identity theory to examine the impact of corporate elites—men and women who sit on multiple corporate boards—on board diversity. We extend the main argument of social identity theory concerning favouritism based on homophily by suggesting that boards with men with multiple appointments are unwilling to include female board members to protect the monopoly value generated by their (...)
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  110.  15
    Virtue Ethics Between East and West in Consumer Research: Review, Synthesis and Directions for Future Research.Guli-Sanam Karimova, Nils Christian Hoffmann, Ludger Heidbrink & Stefan Hoffmann - 2020 - Journal of Business Ethics 165 (2):255-275.
    This literature review systematically synthesizes studies that link consumer research to differences and similarities in virtue ethics between the East and the West, with a focus on early Chinese and ancient Greek virtue ethics. These two major traditions provide principles that guide consumer behavior and thus serve as a background to comparatively explain and evaluate the ethical nature of consumer behavior in the East and the West. The paper first covers Eastern and Western theoretical and normative approaches of virtue ethics (...)
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  111.  8
    How Would Confucian Virtue Ethics for Business Differ From Aristotelian Virtue Ethics?Daryl Koehn - 2020 - Journal of Business Ethics 165 (2):205-219.
    Confucianism is potentially relevant to business ethics and business practice in many ways. Although some scholars have seen Confucian thought as applicable to corporate social responsibility :433–451, 2009) and to corporate governance :30–43, 2013), only a few business ethicists :415–431, 2001b; Journal of Business Ethics 116:703–715, 2013; Romar in Journal of Business Ethics 38:119–131, 2002; Lam in The Analects, Penguin Classics, London, 2003; Chan in Journal of Business Ethics 77:347–360, 2008; Woods and Lamond in Journal of Business Ethics 102:669–683, 2011) (...)
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  112.  6
    The Corporate Board Glass Ceiling: The Role of Empowerment and Culture in Shaping Board Gender Diversity.Krista B. Lewellyn & Maureen I. Muller-Kahle - 2020 - Journal of Business Ethics 165 (2):329-346.
    In this study, we use a mixed methods research design to investigate how national cultural forces may impede or enhance the positive impact of females’ economic and political empowerment on increasing gender diversity of corporate boards. Using both a longitudinal correlation-based methodology and a configurational approach with fuzzy-set qualitative comparative analysis, we integrate theoretical mechanisms from gender schema and institutional theories to develop a mid-range theory about how female empowerment and national culture shape gender diversity on corporate boards around the (...)
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  113.  8
    Few Women on Boards: What’s Identity Got to Do With It?Lívia Markoczy, Sunny Li Sun & Jigao Zhu - 2020 - Journal of Business Ethics 165 (2):311-327.
    Drawing on the similarity-attraction perspective and social identity theory, we argue that male versus female interlocking directors are likely to have different experiences when they work alongside female board directors of other firms. The theorized source of such experiences for male interlocking directors is in-group favoritism and/or a social identity threat-related discomfort. Interlocking female directors are theorized to be ambivalent between desiring social support versus experiencing identity threat-based career concerns. These experiences are predicted to motivate male versus female interlocking directors (...)
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  114.  7
    Business Ethics, Confucianism and the Different Faces of Ritual.Chris Provis - 2020 - Journal of Business Ethics 165 (2):191-204.
    Confucianism has attracted some attention in business ethics, in particular as a form of virtue ethics. This paper develops ideas about Confucianism in business ethics by extending discussion about Confucian ideas of ritual. Ritual has figured in literature about organisational culture, but Confucian accounts can offer additional ideas about developing ethically desirable organisational cultures. Confucian ritual practice has diverged from doctrine and from the classical emphasis on requirements for concern and respect as parts of ritual. Despite some differences of emphasis (...)
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  115.  4
    Some Virtue Ethics Implications from Aristotelian and Confucian Perspectives on Family and Business.Alejo José G. Sison, Ignacio Ferrero & Dulce M. Redín - 2020 - Journal of Business Ethics 165 (2):241-254.
    Not only individuals and firms, but also families engage in business as a social activity and this is true beyond the case of family businesses. Cultural differences in the way families are construed might influence the way they do business. There are different types of families, and among these are those described by Aristotelian and Confucian traditions, representing the West and the East respectively. The literature on virtue in business has been dominated by a Western—mainly Aristotelian—tradition : 8–24, 2014), neglecting (...)
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  116.  15
    Mitigating Stakeholder Marginalisation with the Relational Self.Krista Bondy & Aurelie Charles - 2020 - Journal of Business Ethics 165 (1):67-82.
    Stakeholder theory has been an incredibly powerful tool for understanding and improving organisations, and their relationship with other actors in society. That these critical ideas are now accepted within mainstream business is due in no small part to the influence of stakeholder theory. However, improvements to stakeholder engagement through stakeholder theory have tended to help stakeholders who are already somewhat powerful within organisational settings, while those who are less powerful continue to be marginalised and routinely ignored. In this paper, we (...)
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  117.  14
    The Interactive Effect of Religiosity and Perceived Organizational Adversity on Change-Oriented Citizenship Behavior.Inam Ul Haq, Dirk De Clercq, Muhammad Umer Azeem & Aamir Suhail - 2020 - Journal of Business Ethics 165 (1):161-175.
    This study adds to business ethics research by examining how employees’ religiosity might enhance their propensity to engage in change-oriented citizenship behavior, as well as how this effect may be invigorated in adverse organizational climates with respect to voluntarism. Two-wave survey data collected from employees in Pakistan show that change-oriented citizenship activities increase to the extent that employees can draw on their personal resource of religiosity and perceive little adversity, measured in this study with respect to whether voluntarism is encouraged. (...)
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  118.  9
    Psychology and Business Ethics: A Multi-level Research Agenda.Gazi Islam - 2020 - Journal of Business Ethics 165 (1):1-13.
    Arguing that psychology and business ethics are best brought together through a multi-level, broad-based agenda, this essay articulates a vision of psychology and business ethics to frame a future research agenda. The essay draws upon work published in JBE, but also identifies gaps where published research is needed, to build upon psychological conceptions of business ethics. Psychological concepts, notably, are not restricted to phenomena “in the head”, but are discussed at the intra-psychic, relational, and contextual levels of analysis. On the (...)
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  119.  17
    Social Moral Licensing.Wassili Lasarov & Stefan Hoffmann - 2020 - Journal of Business Ethics 165 (1):45-66.
    Moral licensing theory posits that individuals who initially behave morally may later display behaviors that are immoral, unethical, or otherwise problematic. While previous literature mainly focused on individual moral licensing, the influences from the social environment have barely been investigated. To address this issue, the present paper develops a conceptual framework of social moral licensing and outlines two main avenues for future research via six propositions. The first avenue entitled “the conspicuousness of moral licensing” considers moral licensing that comes into (...)
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  120.  9
    Formal and Informal Benevolence in a Profit-Oriented Context.Guillaume Mercier & Ghislain Deslandes - 2020 - Journal of Business Ethics 165 (1):125-143.
    Faced with the disenchantment and disengagement expressed by their employees, business leaders are considering ways of incorporating more benevolence into managerial practices. Nevertheless, ‘benevolence’—care and concern for the well-being of others—has not yet been studied in an organizational profit-focused context. In this paper, we seek to investigate the emergence and practice of benevolence with an eye on profit and performance. We begin by investigating the main ethical approaches to benevolence—virtue ethical, utilitarian, and deontological. Then, based on an empirical study, we (...)
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  121.  18
    A Practical Ethics of Care: Tinkering with Different ‘Goods’ in Residential Nursing Homes.Katharina Molterer, Patrizia Hoyer & Chris Steyaert - 2020 - Journal of Business Ethics 165 (1):95-111.
    In this paper, we argue that ‘good care’ in residential nursing homes is enacted through different care practices that are either inspired by a ‘professional logic of care’ that aims for justice and non-maleficence in the professional treatment of residents, or by a ‘relational logic of care’, which attends to the relational quality and the meaning of interpersonal connectedness in people’s lives. Rather than favoring one care logic over the other, this paper indicates how important aspects of care are constantly (...)
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  122.  25
    On the Origin, Content, and Relevance of the Market Failures Approach.Jeffrey Moriarty - 2020 - Journal of Business Ethics 165 (1):113-124.
    The view of business ethics that Christopher McMahon calls the “implicit morality of the market” and Joseph Heath calls the “market failures approach” has received a significant amount of recent attention. The idea of this view is that we can derive an ethics for market participants by thinking about the “point” of market activity, and asking what the world would have to be like for this point to be realized. While this view has been much-discussed, it is still not well-understood. (...)
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  123.  13
    Ethics of Tax Interpretation.Daniel T. Ostas - 2020 - Journal of Business Ethics 165 (1):83-94.
    This article joins a somewhat nascent, but growing, body of scholarship addressing the ethical obligation to pay tax. The analysis is grounded to the ethical duty to obey law generally and highlights two competing orientations to statutory interpretation. The norms of self-interested advocacy suggest that tax planners should assert that interpretation that will generate the most wealth for the client. The norms of professional advising, by contrast, direct the tax planner to interpret tax law with reference to plain meaning, interpretive (...)
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  124.  9
    A MacIntyrean Perspective on the Collapse of a Money Market Fund.Andrea Roncella & Ignacio Ferrero - 2020 - Journal of Business Ethics 165 (1):29-43.
    This paper conducts an ethical analysis of the 2008 closure of a US money market fund entitled the reserve primary fund, which triggered the first run in the money market sector and a resultant liquidity crisis that harmed the entire US financial system. Although many academics and regulators have studied and written about RPF, the question whether the decision that caused the fund to collapse represented any ethical dilemma, has not been addressed to date. With this purpose in mind, the (...)
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  125.  12
    Consumer Judgment of Morally-Questionable Behaviors: The Relationship Between Ethical and Legal Judgments.Daphne Sobolev & Niklas Voege - 2020 - Journal of Business Ethics 165 (1):145-160.
    Consumers’ engagement in morally-questionable behaviors poses a serious threat to firms. To further the understanding of consumers’ behavior, this study explores the association and conflicts between their ethical and legal judgments. In addition, it examines the way consumers’ judgments depend on their mind-sets and the legal liability criterion of action. In two experiments, participants were asked to judge the ethicality and legality of consumers’ morally-questionable behaviors. Behavior activity and participants’ mind-sets were manipulated. The results show that consumers are more likely (...)
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  126.  5
    Managerial Appropriations of the Ethos of Democratic Practice: Rating, ‘Policing’, and Performance Management.Kostas Amiridis & Bogdan Costea - 2020 - Journal of Business Ethics 164 (4):701-713.
    This article examines how new types of performance appraisal reconfigure everyday personal relationships at work. These systems deploy smartphone technologies to be used continuously by individuals to rate each other. Our aim is to show, in concrete terms, how these practices claim to configure a democratic space where individuals are liberated to express their views about each other’s work. On the contrary, we argue that by being placed in continuous confrontation with each other’s ratings, the genuine space for democratic contestation, (...)
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  127.  4
    Denaturalizing the Environment: Dissensus and the Possibility of Radically Democratizing Discourses of Environmental Sustainability.Charles Barthold & Peter Bloom - 2020 - Journal of Business Ethics 164 (4):671-681.
    The aim of this article is to introduce the concept of dissensus as an important perspective for making current organizational discourses of environmental sustainability more radically democratic. It presents the Anthropocene as a force for social naturalization—one that paradoxically acknowledges humanity’s role in negatively impacting the environment while restricting their agency to address this problem to those compatible with a market ideology. Radical democratic theories of agonism help to denaturalize the relation of organizations to the environment yet risk reproducing values (...)
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  128.  3
    The Virtues of Equality and Dissensus: MacIntyre in a Dialogue with Rancière and Mouffe.Robert Couch & Caleb Bernacchio - 2020 - Journal of Business Ethics 164 (4):633-642.
    Research in business ethics has largely ignored questions of equality and dissensus, raised by theorists of radical democracy. Alasdair MacIntyre, whose work has been very influential in business ethics, has developed a novel approach to virtue ethics rooted in both Aristotelian practical philosophy and a Marxian appreciation of radical democracy. In this paper, we bring MacIntyre into conversation with Jacques Rancière and Chantal Mouffe and argue the following: first, MacIntyre’s work has significant similarities with Rancière and Mouffe, thus suggesting that (...)
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  129.  2
    The Virtues of Equality and Dissensus: MacIntyre in a Dialogue with Rancière and Mouffe.Robert Couch & Caleb Bernacchio - 2020 - Journal of Business Ethics 164 (4):633-642.
    Research in business ethics has largely ignored questions of equality and dissensus, raised by theorists of radical democracy. Alasdair MacIntyre, whose work has been very influential in business ethics, has developed a novel approach to virtue ethics rooted in both Aristotelian practical philosophy and a Marxian appreciation of radical democracy. In this paper, we bring MacIntyre into conversation with Jacques Rancière and Chantal Mouffe and argue the following: first, MacIntyre’s work has significant similarities with Rancière and Mouffe, thus suggesting that (...)
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  130.  2
    Dissent in Consensusland: An Agonistic Problematization of Multi-stakeholder Governance.Martin Fougère & Nikodemus Solitander - 2020 - Journal of Business Ethics 164 (4):683-699.
    Multi-stakeholder initiatives involve actors from several spheres of society in collaborative arrangements to reach objectives typically related to sustainable development. In political CSR literature, these arrangements have been framed as improvements to transnational governance and as being somehow democratic. We draw on Mouffe’s works on agonistic pluralism to problematize the notion that consensus-led multi-stakeholder initiatives bring more democratic control on corporate power. We examine two initiatives which address two very different issue areas: the Roundtable on Sustainable Palm Oil and the (...)
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  131.  2
    How to Whistle-Blow: Dissensus and Demand.Kate Kenny & Alexis Bushnell - 2020 - Journal of Business Ethics 164 (4):643-656.
    What makes an external whistleblower effective? Whistleblowers represent an important conduit for dissensus, providing valuable information about ethical breaches and organizational wrongdoing. They often speak out about injustice from a relatively weak position of power, with the aim of changing the status quo. But many external whistleblowers fail in this attempt to make their claims heard and thus secure change. Some can experience severe retaliation and public blacklisting, while others are ignored. This article examines how whistleblowers can succeed in bringing (...)
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  132.  4
    ‘Our Marketing is Our Goodness’: Earnest Marketing in Dissenting Organizations.Jerzy Kociatkiewicz & Monika Kostera - 2020 - Journal of Business Ethics 164 (4):731-744.
    In times of erosion and dissolution of social structures and institutions, described by Bauman as the interregnum, there arises both a need and a possibility of developing alternative approaches to the most fundamental organizational practices. Marketing, a simultaneously tremendously successful and much criticized sub-discipline and practice, is a prime candidate for such a redefinition. Potential prefigurations of future processes of organizing and institutionalizing can be found within dissenting organizations, the alternative organizations built at the fringes of, and in opposition to, (...)
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  133.  6
    Peer Collaboration as a Relational Practice: Theorizing Affective Oscillation in Radical Democratic Organizing.Bernhard Resch & Chris Steyaert - 2020 - Journal of Business Ethics 164 (4):715-730.
    Recently, radical democratic initiatives have been undertaken by freelancers and founders who come together in a range of alternative forms such as ethical entrepreneurial coalitions, urban coworking spaces, and open cooperative networks. In this paper, we argue that these initiatives to invent alternative, more equal forms of organizing engage strongly with relational activities to replace hierarchical interaction with distributed peer collaboration. While the literature has emphasized the sense of experimentation and reflexivity of these alternative forms of organizing, this paper especially (...)
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  134.  7
    Dissensus! Radical Democracy and Business Ethics.Carl Rhodes, Iain Munro, Torkild Thanem & Alison Pullen - 2020 - Journal of Business Ethics 164 (4):627-632.
    In this introductory essay, we outline the relationship between political dissensus and radical democracy, focusing especially on how such a politics might inform the study of business ethics. This politics is located historically in the failure of liberal democracy to live up to its promise, as well as the deleterious response to that from reactionary populism, strong-man authoritarianism, and exploitative capitalism. In the context of these political vicissitudes, we turn to radical democracy as a form of contestation that offers hope (...)
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  135.  7
    Envisioning a Democratic Culture of Difference: Feminist Ethics and the Politics of Dissent in Social Movements.Sheena J. Vachhani - 2020 - Journal of Business Ethics 164 (4):745-757.
    Using two contemporary cases of the global #MeToo movement and UK-based collective Sisters Uncut, this paper argues that a more in-depth and critical concern with gendered difference is necessary for understanding radical democratic ethics, one that advances and develops current understandings of business ethics. It draws on practices of social activism and dissent through the context of Irigaray’s later writing on democratic politics and Ziarek’s analysis of dissensus and democracy that proceeds from an emphasis on alterity as the capacity to (...)
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  136.  7
    The Peasant Way of a More Than Radical Democracy: The Case of La Via Campesina.Sophie von Redecker & Christian Herzig - 2020 - Journal of Business Ethics 164 (4):657-670.
    We investigate the rural resistance of one of the world’s largest social movements, La Via Campesina, as a powerful enactment of radical democracy in practice. More than this, the paper describes how the movement challenges the framework of radical democracy by pointing towards the ethical importance of recognizing the relationship of human dignity with nature and considering ethico-political values inherent in the peasants’ way of living. Their resistance is a rejection of depoliticizing silencing, and their everyday life is a commitment (...)
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  137.  8
    Top-Down Knowledge Hiding in Organizations: An Empirical Study of the Consequences of Supervisor Knowledge Hiding Among Local and Foreign Workers in the Middle East.Ghulam Ali Arain, Zeeshan Ahmed Bhatti, Naeem Ashraf & Yu-Hui Fang - 2020 - Journal of Business Ethics 164 (3):611-625.
    This study adds to the growing research exploring the consequences of knowledge hiding in organizations. Drawing from the social exchange theory and the norm of reciprocity, this paper examines the direct and indirect—via distrust in supervisor—relationships between supervisor knowledge hiding and supervisee organizational citizenship behavior directed at the supervisor in the context of the Middle East. Using a supervisor–supervisee dyadic design, two-source data were obtained from 317 employees of 41 Saudi firms. The findings suggest that supervisees’ distrust in their supervisors (...)
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  138.  8
    Abusive Supervision as a Response to Follower Hostility: A Moderated Mediation Model.Jeroen Camps, Jeroen Stouten, Martin Euwema & David De Cremer - 2020 - Journal of Business Ethics 164 (3):495-514.
    How and when does followers’ upward hostile behavior contribute to the emergence of abusive supervision? Although from a normative or ethical point of view, supervisors should refrain from displaying abusive supervision, in line with a social exchange perspective, we argue that abusive followership causes supervisors to experience low levels of interpersonal justice, stimulating abusive supervision in response. Based on uncertainty management theory, we further expect that the extent to which supervisors reciprocate the experienced injustice with abusive supervisory behavior is moderated (...)
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  139.  12
    Perceived Overqualification and Cyberloafing: A Moderated-Mediation Model Based on Equity Theory.Bao Cheng, Xing Zhou, Gongxing Guo & Kezhen Yang - 2020 - Journal of Business Ethics 164 (3):565-577.
    Cyberloafing is prevalent in the workplace and research has increasingly focused on its antecedents. This study aims to extend the cyberloafing literature from the perspective of perceived overqualification among civil servants. Drawing on equity theory, we examined the effect of POQ on cyberloafing, along with the mediating role of harmonious passion on the POQ–cyberloafing relationship and the moderating role of the need for achievement on strengthening the link between POQ and harmonious passion. Using time-lagged data from a sample of 318 (...)
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  140.  19
    When Do Followers Perceive Their Leaders as Ethical? A Relational Models Perspective of Normatively Appropriate Conduct.Natalija Keck, Steffen R. Giessner, Niels Van Quaquebeke & Erica Kruijff - 2020 - Journal of Business Ethics 164 (3):477-493.
    In the aftermath of various corporate scandals, management research and practice have taken great interest in ethical leadership. Ethical leadership is referred to as “normatively appropriate conduct” :117–134, 2005), but the prescriptive norms that actually underlie this understanding constitute an open question. We address this research gap by turning to relational models theory, which contextualizes four distinct moralities in four distinct interactional norms. We expect that the norms inherent in each model dictate the type of leader relationship that followers deem (...)
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  141.  16
    Implications of Religion, Culture, and Legislation for Gender Equality at Work: Qualitative Insights from Jordan.Tamer Koburtay, Jawad Syed & Radi Haloub - 2020 - Journal of Business Ethics 164 (3):421-436.
    With a view to consolidating the existing theory development and stimulating new conceptual thinking, this paper explores the implications of culture, religion, and the legal framework on women’s employment and their limited advancement in the hospitality industry, one of the important elements of the economy in Jordan. A related aim is to contrast the egalitarian Islamic approach to gender equality with gender discriminatory tribal traditions that restrict women’s employment and progression. Guided by religion, culture, and gender literature, this study uses (...)
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  142.  10
    Employee and Coworker Idiosyncratic Deals: Implications for Emotional Exhaustion and Deviant Behaviors.Dejun Tony Kong, Violet T. Ho & Sargam Garg - 2020 - Journal of Business Ethics 164 (3):593-609.
    By integrating conservation of resources and social comparison perspectives, we seek to investigate how employees’ own i-deals, independently from and jointly with their coworker’s i-deals, determine their emotional exhaustion and subsequent deviant behaviors. We conducted a field study focusing on task i-deals, and used Actor–Partner Interdependence Model and polynomial regression to test the hypotheses. We found that emotional exhaustion not only mediated the negative relationship between employees’ own task i-deals and deviant behaviors, but also mediated the positive relationship between upward (...)
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  143.  14
    You Abuse and I Criticize: An Ego Depletion and Leader–Member Exchange Examination of Abusive Supervision and Destructive Voice.Jeremy D. Mackey, Lei Huang & Wei He - 2020 - Journal of Business Ethics 164 (3):579-591.
    We draw from ego depletion and leader–member exchange theories to provide nuanced insight into why abusive supervision is indirectly associated with supervisor-directed destructive voice. A multi-wave, multi-source field study demonstrates evidence that abusive supervision has a positive conditional indirect effect on supervisor-directed destructive voice through subordinates’ relational ego depletion with their supervisors that is stronger for higher LMX differentiation contexts than lower LMX differentiation contexts. We make novel theoretical, empirical, and practical contributions by providing a parsimonious explanation for why relational (...)
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  144.  36
    Walking the Talk on Diversity: CEO Beliefs, Moral Values, and the Implementation of Workplace Diversity Practices.Eddy S. Ng & Greg J. Sears - 2020 - Journal of Business Ethics 164 (3):437-450.
    Although CEO commitment is recognized as being crucial to organizational diversity efforts, we know little about how CEOs signal their priorities and mobilize key organizational actors to implement diversity management. We tested an integrative model in which CEO beliefs about diversity were theorized to predict the implementation of organizational diversity practices through two consecutive mediating steps—via greater CEO engagement in pro-diversity behavior, and in turn, higher perceived CEO commitment by their HR manager. In this model, we also proposed a moderating (...)
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  145.  10
    Effects of Ethical Certification and Ethical eWoM on Talent Attraction.Victoria-Sophie Osburg, Vignesh Yoganathan, Boris Bartikowski, Hongfei Liu & Micha Strack - 2020 - Journal of Business Ethics 164 (3):535-548.
    Whilst previous studies indicate perceived company ethicality as a driver of job seekers’ job-pursuit intentions, it is poorly understood how and why ethical market signals actually affect their application decisions. Perceptions of company ethicality result from market signals that are either within the control of the company and from market signals that are beyond the company’s control. Building on communication and information processing theories, this study therefore considers both types of ethical market signals, and examines the psychological mechanisms through which (...)
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  146.  15
    Supervisor Abuse Effects on Subordinate Turnover Intentions and Subsequent Interpersonal Aggression: The Role of Power-Distance Orientation and Perceived Human Resource Support Climate.Orlando C. Richard, O. Dorian Boncoeur, Hao Chen & David L. Ford - 2020 - Journal of Business Ethics 164 (3):549-563.
    Despite mounting evidence that abusive supervision triggers interpersonal aggression, much remains unknown regarding the underlying causal mechanisms within this relationship. We explore the role of turnover intentions as a mediator in the relationship between abusive supervision and subsequent supervisor-rated interpersonal aggression. We use a sample of 324 supervisor–subordinate dyads from nine organizations and find support for this mediation effect. Furthermore, we find that power-distance orientation and perceived human resource support climate, as important boundary conditions, independently interact with abusive supervision to (...)
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  147.  23
    CEO Bright and Dark Personality: Effects on Ethical Misconduct.James R. Van Scotter & Karina De Déa Roglio - 2020 - Journal of Business Ethics 164 (3):451-475.
    In recent years, misconduct by CEOs has led to firings, scandals, and financial losses for companies. Our study explores personality antecedents of CEO misconduct using Five-Factor Model personality traits and personality disorder profile similarity indices. The sample of 259 CEOs used in the analysis includes CEOs who were involved in well-publicized misconduct scandals as well as CEOs who had no misconduct scandals. Teams of trained raters measured CEO personality using psychometric personality rating scales and video-based assessment methods. Logistic regression results (...)
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  148.  11
    The Interactive Effect of a Leader’s Sense of Uniqueness and Sense of Belongingness on Followers’ Perceptions of Leader Authenticity.Michelle Xue Zheng, Yingjie Yuan, Marius van Dijke, David De Cremer & Alain Van Hiel - 2020 - Journal of Business Ethics 164 (3):515-533.
    Researchers have emphasized the value of authenticity, but not much is known about what makes a person authentic in the eyes of others. Our research takes an interpersonal perspective to examine the determinants of followers’ perceptions of leader authenticity. Building on social identity theory, we propose that two fundamental self-identifications–a leader’s sense of uniqueness and sense of belongingness–interact to influence followers’ perceptions of a leader’s authenticity via perceptions of a leader’s self-concept consistency. In a field study conducted among leader–follower dyads (...)
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  149.  4
    Addressing the Ethical Challenge of Market Inclusion in Base-of-the-Pyramid Markets: A Macromarketing Approach.Anaka Aiyar & Srinivas Venugopal - 2020 - Journal of Business Ethics 164 (2):243-260.
    Making transformative services such as healthcare accessible to low-income consumers is an ethical challenge of vital importance to marketers. However, most low-income consumers across the world are excluded from the market for such transformative services because of financial constraints arising from poverty. In this paper, instead of focusing on the micro-interplay between firms and consumers, we examine the macro-interplay among firms, consumers, and public policy in addressing the ethical challenge of market inclusion at the base of the pyramid. Specifically, we (...)
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  150.  7
    Multinational Enterprise Strategies for Addressing Sustainability: The Need for Consolidation.Roger Leonard Burritt, Katherine Leanne Christ, Hussain Gulzar Rammal & Stefan Schaltegger - 2020 - Journal of Business Ethics 164 (2):389-410.
    This paper examines the growing number of publications on multinational enterprise management of sustainability issues. Based on an integrative literature review and thematic analysis, the paper analyses and synthesises the current state of knowledge about main issues arising. Key issues identified include the following: choice of sustainability strategies; management of the views of headquarters towards sustainability; local cultural sustainability perspectives in developed and developing host countries; MNEs with home in developing/emerging countries; and resource availability for implementing sustainability initiatives. Findings indicate (...)
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  151.  7
    Emancipatory Ethical Social Media Campaigns: Fostering Relationship Harmony and Peace.Arsalan Mujahid Ghouri, Pervaiz Akhtar, Maya Vachkova, Muhammad Shahbaz, Aviral Kumar Tiwari & Dayananda Palihawadana - 2020 - Journal of Business Ethics 164 (2):287-300.
    While emancipatory ethical social media campaigns play an imperative role for fostering relationship and facilitating peace, limited research has examined the motivational response from peace-promoting viral videos. This research scrutinizes the effects of a viral video titled “Peace Anthem”: a mash-up between Pakistani and Indian national anthems, performed by famous artists and broadcasted in the wake of Independence Day in India and Pakistan. We examine the effect of listening to the anthem medley on relationship harmony using a longitudinal study design (...)
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  152.  5
    Freedom of the Will and Consumption Restrictions.Ronald Paul Hill - 2020 - Journal of Business Ethics 164 (2):311-324.
    There is a long-standing interest in business ethics around the concept of free will, but study of its possible influence on consumer behavior is only in the nascent stage. This lack of research is particularly acute in certain consumption contexts, especially ones based on highly restricted access that appear to suggest abrogation of the will. In this paper, we offer a novel approach that involves reexamination of qualitative/ethnographic research that has chronicled consumption restrictions without consideration of potential implications for free (...)
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  153.  3
    Review of Evidence-Based Management: How to Make Better Organizational Decisions by Eric Barends and Denise Rousseau: Kogan Page Limited, New York, 2018, 356 pp., ISBN 978 0 7494 8374 6. [REVIEW]John F. Hulpke & Michael P. Fronmueller - 2020 - Journal of Business Ethics 164 (2):417-419.
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  154.  15
    Seeing Versus Doing: How Businesses Manage Tensions in Pursuit of Sustainability.Jay Joseph, Helen Borland, Marc Orlitzky & Adam Lindgreen - 2020 - Journal of Business Ethics 164 (2):349-370.
    Management of organizational tensions can facilitate the simultaneous advancement of economic, social, and environmental priorities. The approach is based on managers identifying and managing tensions between the three priorities, by employing one of the three strategic responses. Although recent work has provided a theoretical basis for such tension acknowledgment and management, there is a dearth of empirical studies. We interviewed 32 corporate sustainability managers across 25 forestry and wood-products organizations in Australia. Study participants were divided into two groups: those considered (...)
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  155.  11
    Voluntary Engagement in Environmental Projects: Evidence From Environmental Violators.Gladys Lee & Xinning Xiao - 2020 - Journal of Business Ethics 164 (2):325-348.
    An important question in the business ethics literature concerns organizational response in the aftermath of an unethical business practice. This study examines factors affecting firms’ decision to take reparative action in the aftermath of an environmental violation. Specifically, we investigate environmental violators’ decision to undertake a Supplemental Environmental Project, which is an initiative that promotes restorative justice. To settle an environmental violation, the United States’ environmental regulator allows offenders the option of either paying the full penalty or a reduced sum (...)
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  156.  12
    Leveraging “Green” Human Resource Practices to Enable Environmental and Organizational Performance: Evidence From the Qatari Oil and Gas Industry.Shatha M. Obeidat, Anas A. Al Bakri & Said Elbanna - 2020 - Journal of Business Ethics 164 (2):371-388.
    Despite the theoretically important role of green human resource management, relatively little research has been discovered so far about this role particularly in the Oil and Gas industry. We contribute to fill this gap by developing and testing a set of hypotheses to provide a first attempt at analyzing the antecedents and outcomes of green HRM practices in the Qatari Oil and Gas industry. Data were collected from 144 managers and analyzed using Partial least squares. The analysis shows that both (...)
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  157.  9
    An Ethical Marketing Approach to Wicked Problems: Macromarketing for the Common Good.Thomas G. Pittz, Susan D. Steiner & Julia R. Pennington - 2020 - Journal of Business Ethics 164 (2):301-310.
    Macromarketing attempts to address issues that engage marketing and society and previous ethical scholarship has focused on distributive justice and on exchanges that occur in conventional markets. As our research highlights, however, the distributive justice approach alone is insufficient for managing the complexities, ethical paradoxes, and out-of-market conditions associated with wicked, cross-national social concerns. In this article, we integrate macromarketing with the theory of the common good in order to provide a foundation for framing societal change that can encompass nonmarket (...)
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  158.  10
    ‘Freedom Through Marketing’ Is Not Doublespeak.Haseeb Shabbir, Michael R. Hyman, Dianne Dean & Stephan Dahl - 2020 - Journal of Business Ethics 164 (2):227-241.
    The articles comprising this thematic symposium suggest options for exploring the nexus between freedom and unfreedom, as exemplified by the British abolitionists’ anti-slavery campaign and the paradox of freedom. Each article has implications for how these abolitionists achieved their goals, social activists’ efforts to secure reparations for slave ancestors, and modern slavery. We present the abolitionists’ undertaking as a marketing campaign, highlighting the role of instilling moral agency and indignation through re-humanizing the dehumanized. Despite this campaign’s eventual success, its post-emancipation (...)
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  159.  7
    Pathways to Civic Engagement with Big Social Issues: An Integrated Approach.Dionysis Skarmeas, Constantinos N. Leonidou, Charalampos Saridakis & Giuseppe Musarra - 2020 - Journal of Business Ethics 164 (2):261-285.
    Individual actions designed to address issues of public concern is a common theme in the discourse on how to mobilize resources and target efforts toward sustainable practices. We contribute to this area by developing and empirically validating a multidimensional scale for civic engagement; synthesizing and testing the adequacy of the theory of planned behavior and the value–belief–norm theory in explaining civic engagement; and considering how an individual’s orientation, identity, and beliefs motivate moral thinking and action. The focus is on the (...)
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  160.  6
    CEO Hubris and Firm Pollution: A Tricky Relationship.Maximilian H. Theissen & Hubertus H. Theissen - 2020 - Journal of Business Ethics 164 (2):411-416.
    This article comments on the recent study “CEO hubris and firm pollution: state and market contingencies in a transitional economy” of Zhang et al. :459–478, 2020) in this journal. We very much appreciate the valuable initiative of Zhang et al. to study the potential effect of CEO characteristics on corporate pollution. At the same time, we are concerned with the authors’ interpretation of the regression results and their operationalization of CEO hubris. We hope to contribute to the literature on managerial (...)
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  161.  7
    The Role of Precontractual Signals in Creating Sustainable Global Supply Chains.Robert C. Bird & Vivek Soundararajan - 2020 - Journal of Business Ethics 164 (1):81-94.
    Global supply chains enhance value, but are subject to governance problems and encourage evasive practices that deter sustainability, especially in developing countries. This article proposes that the precontractual environment, where parties are interested in trade but have not yet negotiated formal terms, can enable a unique process for building long-term sustainable relations. We argue that precontractual signals based on relation-specific investments, promises of repeated exchange, and reassuring cheap talk can be leveraged in precontract by the power of framing. We show (...)
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  162.  6
    Local Gambling Norms and Audit Pricing.Jeffrey L. Callen & Xiaohua Fang - 2020 - Journal of Business Ethics 164 (1):151-173.
    This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. This result is consistent with our view that, as an important external risk factor, clients’ local gambling norms influence audit pricing decisions. Our findings are robust to a battery of sensitivity tests, including non-religion based measures of liberal (...)
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  163.  13
    An Analysis of Glass Ceiling Perceptions in the Accounting Profession.Jeffrey R. Cohen, Derek W. Dalton, Lori L. Holder-Webb & Jeffrey J. McMillan - 2020 - Journal of Business Ethics 164 (1):17-38.
    Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on (...)
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  164.  10
    The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice.Darius Fatemi, John Hasseldine & Peggy Hite - 2020 - Journal of Business Ethics 164 (1):133-149.
    Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of Ethics. This does not apply directly to members of a particular professional body, but rather member organizations from around the globe are required to adopt a code no less stringent than the principles in the IESBA Code. Hence, all professional accountants are required to possess integrity as a core ethical principle. In the USA, certified public accountants must, in addition, also adhere to the principle (...)
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  165.  5
    Does Humour Influence Perceptions of the Ethicality of Female-Disparaging Advertising?Vassiliki Grougiou, George Balabanis & Danae Manika - 2020 - Journal of Business Ethics 164 (1):1-16.
    This article responds to calls for further research on ethical issues in advertising. The study examines whether advertising strategies which use female-disparaging themes are perceived as ethical, and what effect this has on ad and brand attitudes. It also examines whether or not humour assuages ethical evaluations of female-disparaging ads. The findings from an experimental research design, which included 336 British respondents, show that non-disparaging and non-humorous ads are considered to be the most ethical, while disparaging ads are considered the (...)
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  166.  6
    Should Financial Gatekeepers Be Publicly Traded?Haozhi Huang, Mingsheng Li & Jing Shi - 2020 - Journal of Business Ethics 164 (1):175-200.
    We investigate how a broker firm’s initial public offering affects its analysts’ fiduciary duty of providing independent and objective recommendations. We find that the analysts of newly listed broker firms issue more positively biased recommendations in the first 2 to 3 years after their employers’ IPO than before the IPO. The increase in the recommendation bias is greater among analysts of affiliated brokers and brokers that raise additional capital after their IPO than among other analysts. Newly listed broker firms experience (...)
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  167.  13
    Navigating Embeddedness: Experiences of Indian IT Suppliers and Employees in the Netherlands.Ernesto Noronha, Premilla D’Cruz & Muneeb Ul Lateef Banday - 2020 - Journal of Business Ethics 164 (1):95-113.
    In this article, we shift the usual analytical attention of the GPN framework from lead firms to suppliers in the network and from production to IT services. Our focus is on how Indian IT suppliers embed in the Netherlands along the threefold characterization of societal, territorial and network embeddedness. We argue that Indian IT suppliers attempt to display societal embeddedness when they move to The Netherlands. Our findings reveal that the endeavour by Indian IT suppliers to territorially dis-embed from the (...)
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  168.  16
    Punishing Politeness: The Role of Language in Promoting Brand Trust.Aparna Sundar & Edita S. Cao - 2020 - Journal of Business Ethics 164 (1):39-60.
    Morality is an abstract consideration, and language is an important regulator of abstract thought. In instances of moral ambiguity, individuals may pay particular attention to matters of interactional justice. Politeness in language has been linked to greater perceptions of social distance, which we contend is instrumental in regulating attitudes toward a brand. We posit that politeness in a brand’s advertising will impact consumers who are attuned to violations of interactional justice [i.e., those with low belief in a just world ]. (...)
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  169.  5
    Promoting Ethical Reflection in the Teaching of Social Entrepreneurship: A Proposal Using Religious Parables.Nuria Toledano - 2020 - Journal of Business Ethics 164 (1):115-132.
    This paper proposes a teaching alternative that can encourage the ethical reflective sensibility among students of social entrepreneurship. It does so by exploring the possibility of using religious parables as narratives that can be analysed from Ricoeur’s hermeneutics to provoke and encourage ethical discussions in social entrepreneurship courses. To illustrate this argument, the paper makes use of a parable from the New Testament as an example of a religious narrative that can be used to prompt discussions about social entrepreneurs’ ethical (...)
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  170.  5
    Ethics Education in the Qualification of Professional Accountants: Insights from Australia and New Zealand.Andrew West & Sherrena Buckby - 2020 - Journal of Business Ethics 164 (1):61-80.
    This paper investigates how ethics is incorporated in the qualification process for prospective professional accountants across Australia and New Zealand. It does so by examining the structure of these qualification processes and by analysing the learning objectives and summarised content for ethics courses that prospective accountants take either at university or through the post-degree programs provided by CPA Australia and Chartered Accountants Australia and New Zealand. We do this to understand how the ‘sandwich’ approach to teaching ethics :77–92, 1993) is (...)
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  171.  11
    Guanxi or Justice? An Empirical Study of WeChat Voting.Yanju Zhou, Yi Yu, Xiaohong Chen & Xiongwei Zhou - 2020 - Journal of Business Ethics 164 (1):201-225.
    WeChat is not only a mobile application with many innovative features but is also representative of China’s electronic revolution. It is compatible with more than 90% of smart phones and has become an indispensable tool for daily use. People are captivated by various types of WeChat voting and canvassing activities, but little research has investigated whether such voting is based on guanxi or justice. Are people truly willing to vote on WeChat? Is WeChat voting an effective means of acquaintance marketing? (...)
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  172.  3
    Family Firms’ Religious Identity and Strategic Renewal.Sondos G. Abdelgawad & Shaker A. Zahra - 2020 - Journal of Business Ethics 163 (4):775-787.
    We examine the role of religious identity in promoting strategic renewal in privately held founder family firms. Religious identity in these firms refers to their collective sense of being that reflects their founders’ and owner family members’ espoused religious values and beliefs, thereby distinguishing themselves from others in what is central, distinct, and enduring about their organization. We propose that such a religious identity determines family firms’ spiritual capital, which influences strategic renewal activities such as conflict resolution and resource allocation. (...)
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  173.  2
    Family Firms’ Religious Identity and Strategic Renewal.Sondos G. Abdelgawad & Shaker A. Zahra - 2020 - Journal of Business Ethics 163 (4):775-787.
    We examine the role of religious identity in promoting strategic renewal in privately held founder family firms. Religious identity in these firms refers to their collective sense of being that reflects their founders’ and owner family members’ espoused religious values and beliefs, thereby distinguishing themselves from others in what is central, distinct, and enduring about their organization. We propose that such a religious identity determines family firms’ spiritual capital, which influences strategic renewal activities such as conflict resolution and resource allocation. (...)
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  174.  3
    Values, Spirituality and Religion: Family Business and the Roots of Sustainable Ethical Behavior.Joseph H. Astrachan, Claudia Binz Astrachan, Giovanna Campopiano & Massimo Baù - 2020 - Journal of Business Ethics 163 (4):637-645.
    The inclusion of morally binding values such as religious—or in a broader sense, spiritual—values fundamentally alter organizational decision-making and ethical behavior. Family firms, being a particularly value-driven type of organization, provide ample room for religious beliefs to affect family, business, and individual decisions. The influence that the owning family is able to exert on value formation and preservation in the family business makes religious family firms an incubator for value-driven and faith-led decision-making and behavior. They represent a particularly rich and (...)
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  175.  5
    The Family That Prays Together Stays Together: Toward a Process Model of Religious Value Transmission in Family Firms.Francesco Barbera, Henry X. Shi, Ankit Agarwal & Mark Edwards - 2020 - Journal of Business Ethics 163 (4):661-673.
    Research indicates that religious values and ethical behavior are closely associated, yet, at a firm level, the processes by which this association occurs are poorly understood. Family firms are known to exhibit values-based behavior, which in turn can lead to specific firm-level outcomes. It is also known that one’s family is an important incubator, enabler, and perpetuator of religious values across successive generations. Our study examines the experiences of a single, multigenerational business family that successfully enacted their religious values in (...)
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  176.  1
    Spirituality and Corporate Philanthropy in Indian Family Firms: An Exploratory Study.Navneet Bhatnagar, Pramodita Sharma & Kavil Ramachandran - 2020 - Journal of Business Ethics 163 (4):715-728.
    Family firm philanthropy is the donation of resources to support societal betterment in ways meaningful for the controlling family. Family business literature suggests that socioemotional goals of achieving family prominence, harmony, and continuity drive FFP. However, these drivers fail to explain spiritually motivated philanthropic behaviors like anonymous giving by business families. 14 case studies of Indian Hindu business families with a combined FFP exceeding 2 billion INR in 2016–17 reveal spirituality or the moral dimension as an additional important driver of (...)
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  177.  2
    Exploring a Faith-Led Open-Systems Perspective of Stewardship in Family Businesses.Angela Carradus, Ricardo Zozimo & Allan Discua Cruz - 2020 - Journal of Business Ethics 163 (4):701-714.
    The purpose of this study is to examine how faith-led practices in family firms affect organizational stewardship. Current studies highlight the relevance of religious adherence for family businesses, yet provide limited understanding of how this shapes the key traits of these organizations. Drawing on six autobiographies of family business leaders who openly express their adherence to their faith, and adopting an open-systems analysis of these autobiographies, we demonstrate that faith-led values influence organizational and leadership practices. Overall, our study suggests that (...)
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  178. Exploring a Faith-Led Open-Systems Perspective of Stewardship in Family Businesses.Angela Carradus, Ricardo Zozimo & Allan Discua Cruz - 2020 - Journal of Business Ethics 163 (4):701-714.
    The purpose of this study is to examine how faith-led practices in family firms affect organizational stewardship. Current studies highlight the relevance of religious adherence for family businesses, yet provide limited understanding of how this shapes the key traits of these organizations. Drawing on six autobiographies of family business leaders who openly express their adherence to their faith, and adopting an open-systems analysis of these autobiographies, we demonstrate that faith-led values influence organizational and leadership practices. Overall, our study suggests that (...)
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  179.  2
    Articulating Values Through Identity Work: Advancing Family Business Ethics Research.Marleen Dieleman & Juliette Koning - 2020 - Journal of Business Ethics 163 (4):675-687.
    Family values are argued to enable ethical family business conduct. However, how these arise, evolve, and how family leaders articulate them is less understood. Using an ‘identity work’ approach, this paper finds that the values underpinning identity work: arise from multiple sources, evolve in tandem with the context; and, that their articulation is relational and aspirational, rather than merely historical. Prior research mostly understood family values as rooted in the past and relatively stable, but our rhetorical analysis unlocks a more (...)
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  180.  2
    How Religion Shapes Family Business Ethical Behaviors: An Institutional Logics Perspective.Ramzi Fathallah, Yusuf Sidani & Sandra Khalil - 2020 - Journal of Business Ethics 163 (4):647-659.
    Based on case studies of religious Muslim and Christian family firms operating in a religiously diverse country, we explain the multiplicity of family, business, religion, and community logics in the family firm. In particular, we give attention to the religion logic and how it interacts with other logics when family firms are considering ethical issues. We show that religion has a rule-based approach in Muslim family firms and a principle-based approach in Christian family firms. We also draw attention to the (...)
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  181.  5
    Islamic Family Business: The Constitutive Role of Religion in Business.Mustafa Kavas, Paula Jarzabkowski & Amit Nigam - 2020 - Journal of Business Ethics 163 (4):689-700.
    Religion has significantly influenced societies throughout history and across the globe. Family firms—particularly those operating in strongly religious regions—are more likely to be subject to the influence of religion. However, little is known about the mechanisms by which religion affects business activities in family firms. We study how religion impacts business activities through a qualitative study of two Anatolian-based family firms in Turkey. We find that religion provides a dominant meaning system that plays a key role in constituting business activities (...)
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  182.  9
    Islamic Family Business: The Constitutive Role of Religion in Business.Mustafa Kavas, Paula Jarzabkowski & Amit Nigam - 2020 - Journal of Business Ethics 163 (4):689-700.
    Religion has significantly influenced societies throughout history and across the globe. Family firms—particularly those operating in strongly religious regions—are more likely to be subject to the influence of religion. However, little is known about the mechanisms by which religion affects business activities in family firms. We study how religion impacts business activities through a qualitative study of two Anatolian-based family firms in Turkey. We find that religion provides a dominant meaning system that plays a key role in constituting business activities (...)
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  183. Value-Enhancing Social Responsibility: Market Reaction to Donations by Family vs. Non-family Firms with Religious CEOs.Min Maung, Danny Miller, Zhenyang Tang & Xiaowei Xu - 2020 - Journal of Business Ethics 163 (4):745-758.
    Using a signaling framework, we argue that ethical behavior as evidenced by charitable donations is viewed more positively by investors when seen not to be based on self-serving motives but rather on authentic generosity that builds moral capital. The affirmed religiosity of CEOs may make their ethical position more credible, while their embeddedness within a family business suggests that CEOs are backed by powerful owners with long-time horizons and a desire to build moral capital with stakeholders. We find in a (...)
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  184.  1
    What Time May Tell: An Exploratory Study of the Relationship Between Religiosity, Temporal Orientation, and Goals in Family Business.Torsten M. Pieper, Ralph I. Williams, Scott C. Manley & Lucy M. Matthews - 2020 - Journal of Business Ethics 163 (4):759-773.
    To study how religiosity affects family business goals, we merge literatures on goal setting, temporal orientation, and family business to argue that family business goals can be distinguished into short-term and long-term orientations and propose that religiosity affects both orientations, but to varying degrees. Drawing on a sample of private U.S. family businesses and applying partial least squares structural equations modeling, we find tentative support that religiosity has a stronger positive effect on long-term goal orientation than on short-term goal orientation. (...)
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  185.  2
    What Time May Tell: An Exploratory Study of the Relationship Between Religiosity, Temporal Orientation, and Goals in Family Business.Torsten M. Pieper, Ralph I. Williams, Scott C. Manley & Lucy M. Matthews - 2020 - Journal of Business Ethics 163 (4):759-773.
    To study how religiosity affects family business goals, we merge literatures on goal setting, temporal orientation, and family business to argue that family business goals can be distinguished into short-term and long-term orientations and propose that religiosity affects both orientations, but to varying degrees. Drawing on a sample of private U.S. family businesses and applying partial least squares structural equations modeling, we find tentative support that religiosity has a stronger positive effect on long-term goal orientation than on short-term goal orientation. (...)
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  186.  3
    The Effects of Spiritual Leadership in Family Firms: A Conservation of Resources Perspective.William Tabor, Kristen Madison, Laura E. Marler & Franz W. Kellermanns - 2020 - Journal of Business Ethics 163 (4):729-743.
    Drawing from conservation of resources theory, we theorize that spiritual leadership serves as both a resource to enhance employees’ organizational commitment and a passageway to mitigate the negative effects of work–family conflict. Using primary triadic data from leaders, family employees, and nonfamily employees in 77 family firms, results support our theorizing that organizational commitment is enhanced by spiritual leadership but is decreased by work–family conflict. Contrary to theory, however, spiritual leadership exacerbated the negative effects of work–family conflict. Further analysis reveals (...)
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  187.  13
    Trust Deficit and Anti-corruption Initiatives.Ismail Adelopo & Ibrahim Rufai - 2020 - Journal of Business Ethics 163 (3):429-449.
    This study explores the ways in which trust deficit undermines anti-corruption initiatives in a context with systemic corruption. Anti-corruption measures as panacea to systemic corruption are not new, but their effectiveness is debatable. Whilst understanding the causal relationship between corruption and trust remains germane to fighting corruption, a growing number of recent studies advocate better context sensitivity in developing anti-corruption initiatives. Consistent with this, we unpack the perceptions of a significant section of the population in which corruption is rampant to (...)
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  188.  11
    Can Honesty Oaths, Peer Interaction, or Monitoring Mitigate Lying?Tobias Beck, Christoph Bühren, Björn Frank & Elina Khachatryan - 2020 - Journal of Business Ethics 163 (3):467-484.
    We introduce several new variants of the dice experiment by Fischbacher and Föllmi-Heusi :525–547, 2013) to investigate measures to reduce lying. Hypotheses on the relative performance of these treatments are derived from a straightforward theoretical model. In line with previous research, we find that groups of two subjects lied at least to the same extent as individuals—even in a novel treatment where we assigned to one subject the role of being the other’s monitor. However, we find that our participants hardly (...)
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  189. Firm Responses to Mass Outrage: Technology, Blame, and Employment.Vikram R. Bhargava - 2020 - Journal of Business Ethics 163 (3):379-400.
    When an employee’s off-duty conduct generates mass social media outrage, managers commonly respond by firing the employee. This, I argue, can be a mistake. The thesis I defend is the following: the fact that a firing would occur in a mass social media outrage context brought about by the employee’s off-duty conduct generates a strong ethical reason weighing against the act. In particular, it contributes to the firing constituting an inappropriate act of blame. Scholars who caution against firing an employee (...)
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  190.  16
    Modeling Leadership in Tolkien’s Fiction: Craft and Wisdom, Gift and Task.Randall G. Colton - 2020 - Journal of Business Ethics 163 (3):401-415.
    This article contributes to conversations about the “Hitler problem” in leadership ethics and the use of literary narratives in leadership studies by proposing Tolkien’s fiction as a model of leadership. Resonating with Aristotelian and Thomistic themes, these narratives present leadership as more a matter of practical wisdom than of morally neutral craft, or, more precisely, they model leadership as a matter of using craft for the sake of wisdom’s ends. Those ends become intelligible in terms of a triadic account of (...)
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  191.  14
    When Does a Stock Boycott Work? Evidence from a Clinical Study of the Sudan Divestment Campaign.Ning Ding, Jerry T. Parwada, Jianfeng Shen & Shan Zhou - 2020 - Journal of Business Ethics 163 (3):507-527.
    A stock divestment campaign is a common strategy used by social activists to pressure corporations to abandon undesirable practices. However, evidence on the effectiveness of the strategy remains mixed. In this paper, we examine the effectiveness of an international stock boycott by studying a large sample of institutional investor transactions in four emerging market stocks targeted by the Sudan divestment campaign from 2001 to 2012. We find evidence of a negative relationship between the intensity of the campaign and the ownership (...)
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  192.  17
    Reading Institutional Logics of CSR in India from a Post-colonial Location.Nimruji Jammulamadaka - 2020 - Journal of Business Ethics 163 (3):599-617.
    The paper goes beyond critique to read institutional approaches, specifically institutional logics of CSR in India and their management by Indian firms, from a post-colonial location, to explore decolonising possibilities. Drawing on post-colonial approach of catachrestic reading, it reads institutional logics of CSR literature to argue against a linear hierarchical travel of western CSR logic into India, which is then adapted/adopted/translated or decoupled, along with the secondary status this implies for India; and suggests that Indian and western CSR logics are (...)
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  193.  10
    Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence from the United States and Germany.Gladys Lee, Esther Pittroff & Michael J. Turner - 2020 - Journal of Business Ethics 163 (3):553-576.
    The purpose of this study is to examine whether United States -style regulatory intervention to encourage whistle-blowing can be immediately effective if transplanted into another country with a distinctly different historical cultural background and institutional system. A total of 98 U.S. and 84 German accountants participated in a laboratory experiment relating to a case of financial statement fraud. The provision of anti-retaliation protection and monetary rewards for whistle-blowing were manipulated and participants were asked to assume the role of an internal (...)
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  194.  11
    CSR Reputation and Firm Performance: A Dynamic Approach.Stewart R. Miller, Lorraine Eden & Dan Li - 2020 - Journal of Business Ethics 163 (3):619-636.
    Many countries have regulations that require firms to engage in minimum levels of corporate social activities in areas such as the environment and social welfare. In this paper, we argue that changes in a firm’s compliance with CS regulations are reflected in its reputation for corporate social responsibility, which affects the firm’s performance. The performance impacts depend on whether the firm’s CSR reputation in the current and prior periods is positive, neutral, or negative. Our theoretical framework draws on the reputation (...)
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  195.  12
    Vortex of Corruption: Longitudinal Analysis of Normative Pressures in Top Global Companies.Leyla Orudzheva, Manjula S. Salimath & Robert Pavur - 2020 - Journal of Business Ethics 163 (3):529-551.
    It is widely acknowledged that corruption by any firm is problematic. More importantly, its negative effects are compounded when corruption is present in large firms with global reach and corruption ceases to be a single instance but becomes a reoccurring or perpetuating phenomenon over time. Though the magnification of corruption over both time and size of operations creates scale effects that amplify its detrimental consequences, this context remains largely unexamined empirically. Thus, our research question is: What are the factors that (...)
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  196.  18
    The Value of Apology: How Do Corporate Apologies Moderate the Stock Market Reaction to Non-Financial Corporate Crises?Marie Racine, Craig Wilson & Michael Wynes - 2020 - Journal of Business Ethics 163 (3):485-505.
    In a crisis, managers are confronted with a dilemma between their ethical responsibility to respond to victims and their fiduciary responsibility to protect shareholder value. In this study, we use a unique and comprehensive dataset of 223 non-financial crises between 1983 and 2013 to investigate how corporate apologies affect stock prices. Our empirical evidence shows that the stock price response from apologizing depends on the firm’s level of responsibility for the crisis. We find that to protect shareholder value, management needs (...)
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  197.  9
    Ethical Purchasing Dissonance: Antecedents and Coping Behaviors.Tim Reilly, Amit Saini & Jenifer Skiba - 2020 - Journal of Business Ethics 163 (3):577-597.
    The pressure of oversight and scrutiny in the business-to-business purchasing process has the potential to cause psychological distress in purchasing professionals, giving rise to apprehensions about being ethically inappropriate. Utilizing depth interviews with public sector purchasing professionals in a phenomenological approach, the authors develop the notion of ethical purchasing dissonance to explain the psychological distress. An inductively derived conceptual framework is presented for ethical purchasing dissonance that explores its potential antecedents and consequences; illustrative propositions are presented, and managerial implications are (...)
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  198.  21
    Aristotelian Practical Wisdom in Business Ethics: Two Neglected Components.Steven Steyl - 2020 - Journal of Business Ethics 163 (3):417-428.
    The revival of virtue ethics in contemporary moral philosophy had a major impact on business ethicists, among whom the virtues have become a staple subject of inquiry. Aristotle’s phronēsis is one of those virtues, and a number of texts have examined it in some detail. But analyses of phronēsis in business ethics have neglected some of its most significant and interesting elements. In this paper, I dissect two neglected components of practical wisdom as outlined in Book VI of the Nicomachean (...)
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  199.  16
    Ethics from Below: Secrecy and the Maintenance of Ethics.Dima Younes, David Courpasson & Marie-Rachel Jacob - 2020 - Journal of Business Ethics 163 (3):451-466.
    Secrecy and ethics are often seen as opposing forces within organizations. Secret work is viewed as unethical, as it excludes others from knowing and is associated with self-interested behavior. We contend that this view does not account for the dynamic inherent to secrecy and to the fact that ethics is embedded in social relations. This paper suggests an alternative view. We consider secrecy as a social process which allows employees to maintain their ethics when faced with managerial policies that affect (...)
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  200.  15
    Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior.Lisa Baudot, Joseph A. Johnson, Anna Roberts & Robin W. Roberts - 2020 - Journal of Business Ethics 163 (2):197-215.
    In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize corporate tax controversies to illustrate possibilities for aggressive corporate tax behaviors of high-profile multinationals to become a reputation threat. Finally, we consider whether reputation serves as an accountability mechanism for corporate tax behaviors (...)
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  201.  12
    Managing Algorithmic Accountability: Balancing Reputational Concerns, Engagement Strategies, and the Potential of Rational Discourse.Alexander Buhmann, Johannes Paßmann & Christian Fieseler - 2020 - Journal of Business Ethics 163 (2):265-280.
    While organizations today make extensive use of complex algorithms, the notion of algorithmic accountability remains an elusive ideal due to the opacity and fluidity of algorithms. In this article, we develop a framework for managing algorithmic accountability that highlights three interrelated dimensions: reputational concerns, engagement strategies, and discourse principles. The framework clarifies that accountability processes for algorithms are driven by reputational concerns about the epistemic setup, opacity, and outcomes of algorithms; that the way in which organizations practically engage with emergent (...)
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  202.  9
    Orientation Toward Key Non-family Stakeholders and Economic Performance in Family Firms: The Role of Family Identification with the Firm.Mª de la Cruz Déniz-Déniz, Mª Katiuska Cabrera-Suárez & Josefa D. Martín-Santana - 2020 - Journal of Business Ethics 163 (2):329-345.
    Based on the literature on stakeholder management and family firm dynamics, this research analyses the relationship between three constructs: the identification of business families with their family firms, FFs’ orientation toward key non-family stakeholders, and the achievement of better economic performance. Data analyses from 374 family and non-family members of 173 Spanish FFs show that a high level of family identification with their firms affects the orientation of FFs toward key non-family stakeholders in setting corporate goals and that this orientation (...)
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  203.  14
    The Trust Triangle: Laws, Reputation, and Culture in Empirical Finance Research.Quentin Dupont & Jonathan M. Karpoff - 2020 - Journal of Business Ethics 163 (2):217-238.
    We propose a construct, the Trust Triangle, that highlights three primary mechanisms that provide ex post accountability for opportunistic behavior and motivate ex ante trust in economic relationships. The mechanisms are a society’s legal and regulatory framework, market-based discipline and reputational capital, and culture, including individual ethics and social norms. The Trust Triangle provides a framework to conceptualize the relationships between trust, corporate accountability, legal liability, reputation, and culture. We use the Trust Triangle to summarize recent developments in the empirical (...)
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  204.  7
    Pathways to Corporate Accountability: Corporate Reputation and Its Alternatives.Craig E. Carroll & Rowena Olegario - 2020 - Journal of Business Ethics 163 (2):173-181.
    The aim of our themed symposium is to explore the limits and possibilities of corporate reputation for enabling corporate accountability. We articulate three perspectives on corporate accountability. The communicative perspective equates accountability with disclosure and stakeholder engagement. The phenomenological perspective focuses on stakeholder expectations and reputation management. The consequential perspective focuses on effects/consequences. We then examine how corporate accountability is understood, how it relates to ideals, mission, and purpose, alternative pathways to corporate accountability, reputational consequences, and the role algorithms play (...)
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  205.  19
    Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics.Christoph Endenich & Rouven Trapp - 2020 - Journal of Business Ethics 163 (2):309-328.
    Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...)
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  206.  8
    Ideals-Based Accountability and Reputation in Select Family Firms.Isabelle Le Breton-Miller & Danny Miller - 2020 - Journal of Business Ethics 163 (2):183-196.
    We develop a model of ideals-based accountability which we have witnessed at work in several long-thriving family businesses. The owners and managers of these firms eschew individualism and materiality in the pursuit of ethical ideals such as supporting democracy and bettering the human condition. Although accountability is to these ideals, not for outcomes such as profitability or even reputation, IBA has resulted in outstanding reputations for some firms. We characterize IBA according to its missions, leadership, culture, and stakeholder relationships. We (...)
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  207.  8
    How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia.Xin Qu, Daifei Yao & Majella Percy - 2020 - Journal of Business Ethics 163 (2):281-308.
    This paper investigates how the features of CEO equity-based compensation are associated with the agency costs of monitoring in an Australia setting. We find that audit fees significantly increase when firms award large equity grants to CEOs, which is consistent with the notion that auditors perceive higher risk associated with large equity incentives. However, by empirically testing auditors’ responses to the adoption of performance-vesting provisions, we document evidence that it is the use of accounting-based hurdles that potentially encourages unethical reporting (...)
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  208.  16
    Moral Intensity, Issue Characteristics, and Ethical Issue Recognition in Sales Situations.Evelyne Rousselet, Bérangère Brial, Romain Cadario & Amina Béji-Bécheur - 2020 - Journal of Business Ethics 163 (2):347-363.
    Researchers have considered individual and organizational factors of ethical decision making. However, they have little interest in situational factors :101–125, 2013) which is surprising given the many situations sales persons face. We address this issue using two pilot qualitative studies successively and a 2 by 2 within-subject experiment with sales scenarios. Qualitative and quantitative data are obtained from front-line employees of the main French retail banks that serve low-income customers. We show that the recognition of an ethical issue differs depending (...)
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  209.  12
    Changes in Firms’ Political Investment Opportunities, Managerial Accountability, and Reputational Risk.Hollis A. Skaife & Timothy Werner - 2020 - Journal of Business Ethics 163 (2):239-263.
    We use the U.S. Supreme Court’s decision in Citizens United v. Federal Election Commission to assess the reputational risks created by political investment opportunities that allow managers to spend unlimited and potentially undisclosed firm resources on independent political expenditures. This new opportunity raises important ethical questions, as it is difficult, and perhaps impossible, under current law for shareholders to hold managers accountable for this investment choice and the reputational risks it entails. Using firms’ known political activity as a proxy for (...)
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  210.  7
    Investor-Paid Ratings and Conflicts of Interest.Leo Tang, Marietta Peytcheva & Pei Li - 2020 - Journal of Business Ethics 163 (2):365-378.
    The Securities and Exchange Commission sanctioned investor-paid rating agency Egan-Jones for falsely stating that it did not know its clients’ investment positions. The SEC’s action against Egan-Jones raises the broad question whether knowledge of clients’ investment positions creates a conflict of interest for investor-paid ratings. In an experimental setting, we find that investor-paid rating agencies are likely to assign credit ratings that are biased in favor of their clients’ positions, and that this effect is attenuated when the rated company has (...)
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  211.  7
    Balancing the Scales of Justice: Do Perceptions of Buyers’ Justice Drive Suppliers’ Social Performance?Mohammad Alghababsheh, David Gallear & Mushfiqur Rahman - 2020 - Journal of Business Ethics 163 (1):125-150.
    A major challenge for supply chain managers is how to manage sourcing relationships to ensure reliable and predictable actions of distant suppliers. The extant research into sustainable supply chain management has traditionally focused on the transactional and collaboration approaches through which buyers encourage suppliers to act responsibly. However, little effort has been devoted to investigating the factors that underpin and enable effective implementation of these two approaches, or to exploring alternative approaches to help sustain an acceptable level of social performance (...)
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  212.  11
    The Three Dimensions of Sustainability: A Delicate Balancing Act for Entrepreneurs Made More Complex by Stakeholder Expectations.Denise Fischer, Malte Brettel & René Mauer - 2020 - Journal of Business Ethics 163 (1):87-106.
    Previous research on sustainable entrepreneurship has mainly aimed to understand the antecedents of entrepreneurs’ sustainability-oriented behavior. Yet the literature lacks a more nuanced understanding of how entrepreneurs implement sustainability strategies when creating a new venture. Drawing on sustainability concepts, we first examine how entrepreneurs balance the economic, environmental, and social dimensions as part of their ventures’ strategic ambitions. We show that sustainable entrepreneurs prioritize the three sustainability dimensions and possibly reprioritize them in response to stakeholder interests. Applying a stakeholder theory (...)
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  213.  18
    Co-creation: A Key Link Between Corporate Social Responsibility, Customer Trust, and Customer Loyalty.Oriol Iglesias, Stefan Markovic, Mehdi Bagherzadeh & Jatinder Jit Singh - 2020 - Journal of Business Ethics 163 (1):151-166.
    In an ever more transparent, digitalized, and connected environment, customers are increasingly pressuring brands to embrace genuine corporate social responsibility practices and co-creation activities. While both CSR and co-creation are social and collaborative processes, there is still little research examining whether CSR can boost co-creation. In addition, while previous research has mainly related co-creation to emotional outcomes, limited empirical research has related it to rational and behavioral outcomes. To address these shortcomings in the literature, this paper examines the influence of (...)
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  214.  9
    Sustainability-Related Identities and the Institutional Environment: The Case of New Zealand Owner–Managers of Small- and Medium-Sized Hospitality Businesses.Eva Kiefhaber, Kathryn Pavlovich & Katharina Spraul - 2020 - Journal of Business Ethics 163 (1):37-51.
    While it is well known that SME owner–managers’ sustainability values and attitudes impact their company’s sustainability activities, they often face profit-driven institutional orders. In a qualitative study, we investigate which identities are critical for their engagement in sustainability and how these identities interrelate with their institutional environment. We applied a qualitative design with narratives from 29 owner–managers of hospitality businesses who belong to a New Zealand-based sustainability network. Our study revealed no single overarching sustainability identity; instead, six identities could be (...)
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  215.  14
    Correction to: Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States.Carlos Larrinaga, Adriana Rossi, Mercedes Luque-Vilchez & Manuel Núñez-Nickel - 2020 - Journal of Business Ethics 163 (1):85-85.
    The original article was published without open access and with the copyright notice indicating © Springer Nature B.V. The article is now open access with the copyright residing with the authors.
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  216.  11
    Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States.Carlos Larrinaga, Adriana Rossi, Mercedes Luque-Vilchez & Manuel Núñez-Nickel - 2020 - Journal of Business Ethics 163 (1):67-83.
    A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity over a period of 11 years. The study is based on theoretical insights drawn from institutional sociology and normativity production. It is framed both in the Italian situation, where assurance statements consistently include a narrow set of formal and procedural communications, and in an unsettled situation in the U.S., where assurance activity (...)
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  217.  7
    Review of The Mueller Report. [REVIEW]Jooho Lee - 2020 - Journal of Business Ethics 163 (1):167-172.
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  218.  6
    Problems of Fact, Method, Theory, and Concepts in Tsoukas.Anita M. McGahan - 2020 - Journal of Business Ethics 163 (1):23-35.
    On January, 27, 2017, U.S. President Donald J. Trump issued Executive Order 13769 on immigration and travel, which restricted entry into the U.S. of the citizens of seven primarily Muslim countries. Many academics reacted with outrage, including me and other members of the Academy of Management, of which I was President at the time. Some scholarly associations condemned EO 13769 as immoral, but the AOM did not immediately issue such a condemnation because the AOM’s Constitution included a policy of no-political-stands (...)
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  219.  94
    “They Did Not Walk the Green Talk!:” How Information Specificity Influences Consumer Evaluations of Disconfirmed Environmental Claims.Davide C. Orazi & Eugene Y. Chan - 2020 - Journal of Business Ethics 163 (1):107-123.
    While environmental claims are increasingly used by companies to appeal consumers, they also attract greater scrutiny from independent parties interested in consumer protection. Consumers are now able to compare corporate environmental claims against external, often disconfirming, information to form their brand attitudes and purchase intentions. What remains unclear is how the level of information specificity of both the environmental claims and external disconfirming information interact to influence consumer reactions. Two experiments address this gap in the CSR communication literature. When specific (...)
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  220.  4
    “Speaking on Behalf of…”: Leadership Ethics and the Collective Nature of Moral Reflection.Andreas Rasche - 2020 - Journal of Business Ethics 163 (1):13-22.
    In this essay I discuss two limitations that emerge when considering Tsoukas analysis of the Academy of Management’s initial response to the travel ban issued by President Trump in 2017. First, I suggest that any initial official response on the part of AOM would have required its leaders to “speak on behalf of” all AOM members and thus would have created a number of problems. We therefore need to take better account of others’ perspectives whenever speaking for others. For this (...)
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  221.  14
    Managing Tensions in Corporate Sustainability Through a Practical Wisdom Lens.Laura F. Sasse-Werhahn, Claudius Bachmann & André Habisch - 2020 - Journal of Business Ethics 163 (1):53-66.
    Previous research has underlined the significance of practical wisdom pertaining to corporate sustainability. Recent studies, however, have identified managing opposing but interlocked tensions related to environmental, social, and economic aspects as one of the most crucial future challenges in CS. Therefore, we apply the established link between wisdom and sustainability to the pressing topic of managing tensions in CS. We commence with a literature overview of tensions in sustainability management, which manifests our basic work assumption concerning the need for practical (...)
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  222.  5
    Correction to: Leadership, the American Academy of Management, and President Trump’s Travel Ban: A Case Study in Moral Imagination.Haridimos Tsoukas - 2020 - Journal of Business Ethics 163 (1):11-12.
    This notice serves to identify and correct the following inaccuracies in article Tsoukas Leadership, the Academy of Management, and President Trump’s Travel Ban: A Case Study in Moral Imagination published online on 26 July 2018.
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  223.  10
    Leadership, the American Academy of Management, and President Trump’s Travel Ban: A Case Study in Moral Imagination.Haridimos Tsoukas - 2020 - Journal of Business Ethics 163 (1):1-10.
    In this essay, I focus on the initial reaction of the then leadership of the Academy of Management to President Trump’s travel ban issued in January 2017. By viewing the travel ban in purely administrative terms, AOM leadership framed it as an example of “political speech”, on which they were organizationally barred to take a public stand. I subject this view to critical assessment, arguing that the travel ban had a distinct moral character, which was antithetical to scholarly values. Τhe (...)
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  224.  1
    Lights Off, Spot On: Carbon Literacy Training Crossing Boundaries in the Television Industry.Wendy Chapple, Petra Molthan-Hill, Rachel Welton & Michael Hewitt - 2020 - Journal of Business Ethics 162 (4):813-834.
    Proclaimed the “greenest television programme in the world,” the award-winning soap opera Coronation Street is seen as an industry success story. This paper explores how the integration of carbon literacy training led to a widespread transformational change of practice within Coronation Street. Using the theoretical lens of Communities of Practice, this study examines the nature of social learning and the enablers and barriers to change within the organization. Specifically, how boundary spanning practices, objects and people led to the transformation on (...)
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  225.  3
    Varieties of Responsible Management Learning: A Review, Typology and Research Agenda.John G. Cullen - 2020 - Journal of Business Ethics 162 (4):759-773.
    Over the past two decades an increasing number of research papers have signalled growing interest in more responsible, sustainable and ethical modes of management education. This systematic literature review of peer-reviewed publications on, and allied to, the concept of responsible management learning and education confirms that scholarly interest in the topic has accelerated over the last decade. Rather than assuming that RMLE is one thing, however, this review proposes that the literature on responsible management education and learning can be divided (...)
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  226.  4
    Competences for Environmental Sustainability: A Systematic Review on the Impact of Absorptive Capacity and Capabilities.Tulin Dzhengiz & Eva Niesten - 2020 - Journal of Business Ethics 162 (4):881-906.
    Responsible management competences are the skills of managers to deal with the triple bottom line, stakeholder value and moral dilemmas. In this paper, we analyse how managers develop responsible management competences and how the competences interact with capabilities at the organisational level. The paper contributes to the responsible management literature by integrating research on absorptive capacity and organisational learning. By creating intersections between these disparate research streams, this study enables a better understanding of the development of responsible management competences. The (...)
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  227.  1
    Achieving Responsible Management Learning Through Enriched Reciprocal Learning: Service-Learning Projects and the Role of Boundary Spanners.Martin Fougère, Nikodemus Solitander & Sanchi Maheshwari - 2020 - Journal of Business Ethics 162 (4):795-812.
    Through its focus on deep and experiential learning, service-learning has become increasingly popular within the business school curriculum. While a reciprocal dimension has been foundational to SL, the reciprocality that is emphasized in business ethics literature is often on the relationship between the service experience and the academic content, rather than reciprocal learning of the service providers and the recipients, let alone other stakeholders. Drawing on the notion of enriched reciprocal learning and on Aristotle’s typology of modes of knowing, we (...)
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  228.  5
    From Preaching to Behavioral Change: Fostering Ethics and Compliance Learning in the Workplace.Christian Hauser - 2020 - Journal of Business Ethics 162 (4):835-855.
    Despite the increasing inclusion of ethics and compliance issues in corporate training, the business world remains rife with breaches of responsible management conduct. This situation indicates a knowledge–practice gap among professionals, i.e., a discrepancy between their knowledge of responsible management principles and their behavior in day-to-day business life. With this in mind, this paper addresses the formative, developmental question of how companies’ ethics and compliance training programs should be organized in a manner that enhances their potential to be effective. Drawing (...)
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  229.  4
    Constellations of Transdisciplinary Practices: A Map and Research Agenda for the Responsible Management Learning Field. [REVIEW]Oliver Laasch, Dirk Moosmayer, Elena Antonacopoulou & Stefan Schaltegger - 2020 - Journal of Business Ethics 162 (4):735-757.
    The emerging field of responsible management learning is characterized by an urgent need for transdisciplinary practices. We conceptualize constellations of transdisciplinary practices by building up on a social practice perspective. From this perspective, knowledge and learning are ‘done’ in interrelated practices that may span multiple fields like the professional, educational, and research field. Such practices integrate knowledge across disciplines and sectors in order to learn to enact, educate, and research complex responsible management. Accordingly, constellations of collaborative transdisciplinary practices span the (...)
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  230.  3
    What on Earth Should Managers Learn About Corporate Sustainability? A Threshold Concept Approach.Ivan Montiel, Peter Jack Gallo & Raquel Antolin-Lopez - 2020 - Journal of Business Ethics 162 (4):857-880.
    The Earth is facing pressing societal grand challenges that require urgent managerial action. Responsible management learning has emerged as a discipline to prepare managers to act as responsible leaders that can effectively address such pressing challenges. This article aims to extend current knowledge on RML in the domain of corporate sustainability through the application of threshold concepts, novel ideas which provide a doorway to new knowledge and transform a learner’s mindset. Specifically, after conducting a systematic review of the management literature, (...)
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  231.  2
    What on Earth Should Managers Learn About Corporate Sustainability? A Threshold Concept Approach.Ivan Montiel, Peter Jack Gallo & Raquel Antolin-Lopez - 2020 - Journal of Business Ethics 162 (4):857-880.
    The Earth is facing pressing societal grand challenges that require urgent managerial action. Responsible management learning has emerged as a discipline to prepare managers to act as responsible leaders that can effectively address such pressing challenges. This article aims to extend current knowledge on RML in the domain of corporate sustainability through the application of threshold concepts, novel ideas which provide a doorway to new knowledge and transform a learner’s mindset. Specifically, after conducting a systematic review of the management literature, (...)
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  232.  2
    A Humanistic Narrative for Responsible Management Learning: An Ontological Perspective.Michael Pirson - 2020 - Journal of Business Ethics 162 (4):775-793.
    Why has responsible management been so difficult and why is the chorus of stakeholders demanding such responsibility getting louder? We argue that management learning has been framed within the narrative of economism. As such, we argue that managers need to be aware of the paradigmatic frame of the dominant economistic narrative and learn to transcend it. We also argue that for true managerial responsibility, an alternative humanistic narrative is more fit for purpose. This humanistic narrative is based on epistemological metaphors (...)
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  233.  22
    How to Overcome Structural Injustice? Social Connectedness and the Tenet of Subsidiarity.Michael S. Aßländer - 2020 - Journal of Business Ethics 162 (3):719-732.
    Referring to the phenomenon of structural injustice resulting from unintended consequences of the combination of the actions of many people, Iris Marion Young claims for a new understanding of responsibility. She proposes what she calls a social connection model of responsibility which assigns responsibility to individuals also for participating in ongoing structural and social processes. To remedy structural injustice Young claims for collective action of various actors in society and assigns different degrees of responsibility depending on the agent’s position within (...)
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  234.  14
    Understanding Economic Inequality Through the Lens of Caste.Hari Bapuji & Snehanjali Chrispal - 2020 - Journal of Business Ethics 162 (3):533-551.
    Research on economic inequality has largely focused on understanding the relationship between organizations and inequality but has paid limited attention to the role of institutions in the creation and maintenance of inequality. In this article, we use insights from the caste system—an institution that perpetuates socio-economic inequalities and limits human functions—to elaborate on three elements of economic inequality: uneven dispersions in resource endowments, uneven access to productive resources and opportunities, and uneven rewards to resource contributions. We argue that economic inequalities (...)
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  235.  15
    Think Tanks, Business and Civil Society: The Ethics of Promoting Pro-corporate Ideologies.Amon Barros & Scott Taylor - 2020 - Journal of Business Ethics 162 (3):505-517.
    Think tanks became key political and economic actors during the twentieth century, creating and occupying an intellectual and political position between academic institutions, the state, civil society, and public debate on organization and management. Think tanks are especially active in setting frames for what constitutes politically and socially acceptable ways of thinking about economic activity and the rights or obligations of corporations. Their operation and influence has been acknowledged and analysed in political science and policy analysis, but in organization and (...)
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  236.  2
    Correction to: How do Consumers Reconcile Positive and Negative CSR-Related Information to Form an Ethical Brand Perception? A Mixed Method Inquiry.Katja H. Brunk & Cara de Boer - 2020 - Journal of Business Ethics 162 (3):733-733.
    This article is incorrectly classified as Review Paper in the online and print publication. The correct classification for this article is Original Paper. The publisher apologizes for the inconvenience caused.
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  237.  4
    Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms.Lamia Chourou - 2020 - Journal of Business Ethics 162 (3):675-697.
    This study examines whether religiosity is associated with the valuation multiples investors assign to fair-valued assets that are susceptible to managerial bias. Using a sample of U.S. banking firms, I find that the value relevance of such assets is higher for firms located in more religious counties than it is for firms located in less religious counties. Moreover, I find that this result is more consistent with the ethicality trait than the risk aversion trait of more religious individuals. Additional tests (...)
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  238.  11
    Cheating in Business: A Metaethical Perspective.Marian Eabrasu - 2020 - Journal of Business Ethics 162 (3):519-532.
    Although the managerial practice of cheating spans complex and heterogeneous situations, most business ethics scholars consider that the very idea of cheating is indefensible on moral grounds, and quickly dismiss it as wrongdoing. This paper proposes to fine-tune this conventional moral assessment by arguing that some forms of cheating can be justified—or at least excused. To do so, it starts with a value-free definition of cheating that covers a wide diversity of situations: “breaking the rules while deliberately leading or allowing (...)
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  239.  16
    Tax Fairness: Conceptual Foundations and Empirical Measurement.Jonathan Farrar, Dawn W. Massey, Errol Osecki & Linda Thorne - 2020 - Journal of Business Ethics 162 (3):487-503.
    Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational (...)
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  240.  8
    The Ethics of Engagement in an Age of Austerity: A Paradox Perspective.Helen Francis & Anne Keegan - 2020 - Journal of Business Ethics 162 (3):593-607.
    Our contribution in this paper is to highlight the ethical implications of workforce engagement strategies in an age of austerity. Hard or instrumentalist approaches to workforce engagement create the potential for situations where engaged employees are expected to work ever longer and harder with negative outcomes for their well-being. Our study explores these issues in an investigation of the enactment of an engagement strategy within a UK Health charity, where managers and workers face paradoxical demands to raise service quality and (...)
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  241.  19
    Denial of Corruption: Voluntary Disclosure of Bribery Information.Susana Gago-Rodríguez, Gilberto Márquez-Illescas & Manuel Núñez-Nickel - 2020 - Journal of Business Ethics 162 (3):609-626.
    This study explores the rationality behind firms’ decision to admit or deny their involvement in bribery when responding to confidential surveys conducted by international agencies. Specifically, we posit that firms’ reluctance to provide accurate information about their engagement in bribery is at least to some extent contingent on certain situational factors. In other words, we claim that this behavior is context dependent. The paper uses the notions provided by the theory of planned behavior to understand the way in which the (...)
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  242.  16
    What is a Fair Level of Profit for Social Enterprise? Insights from Microfinance.Marek Hudon, Marc Labie & Patrick Reichert - 2020 - Journal of Business Ethics 162 (3):627-644.
    Although microfinance organizations are generally considered as inherently ethical, recent events have challenged the legitimacy of the sector. High interest rates and the excessive profitability of some market leaders have raised the question of how to define a fair profit level for social enterprise. In this article, we construct a fair profit framework based on four dimensions: profitability, social mission, pricing, and surplus distribution. We then apply this framework using an empirical sample of 496 microfinance institutions. Results indicate that satisfying (...)
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  243.  16
    ‘Doing Dignity Work’: Indian Security Guards’ Interface with Precariousness.Ernesto Noronha, Saikat Chakraborty & Premilla D’Cruz - 2020 - Journal of Business Ethics 162 (3):553-575.
    Increasing global competition has intensified the use of informal sector workforce worldwide. This phenomenon is true with regard to India, where 92% of the workers hold precarious jobs. Our study examines the dynamics of workplace dignity in the context of Indian security guards deployed as contract labour by private suppliers, recognising that security guards’ jobs were marked by easy access, low status, disrespect and precariousness. The experiences of guards serving bank ATMs were compared with those working in large reputed organisations. (...)
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  244.  14
    Temporal Spaces of Egalitarianism: The Ethical Negation of Economic Inequality in an Ephemeral Religious Organization.Ateeq A. Rauf & Ajnesh Prasad - 2020 - Journal of Business Ethics 162 (3):699-718.
    In this article, we illuminate how a consumption practice in an ephemeral religious organization subverts systems of economic inequality that otherwise prevail in, and structure, society. Drawing on a rich ethnographic study in Pakistan, we show how the practice of food consumption in the Tablighi Jamaat —an Islamic organization originating in South Asia that is practiced intermittently by its followers—represents temporal spaces of egalitarianism. Within these temporal spaces, entrenched economic hierarchies that are salient in organizing Pakistani society are challenged. We (...)
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  245.  7
    Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives Into Fraud.Ikseon Suh, John T. Sweeney, Kristina Linke & Joseph M. Wall - 2020 - Journal of Business Ethics 162 (3):645-673.
    This study explores how financial executives retrospectively account for their crossing the line into financial statement fraud while acting within or reacting to a financialized corporate environment. We conduct our investigation through face-to-face interviews with 13 former C-suite financial executives who were involved in and indicted for major cases of accounting fraud. Five different themes of accounts emerged from the narratives, characterizing executives’ fraud immersion as a meaning-making process by which the particulars of the proximal social context and individual motivations (...)
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  246.  9
    ‘Consuming Good’ on Social Media: What Can Conspicuous Virtue Signalling on Facebook Tell Us About Prosocial and Unethical Intentions?Elaine Wallace, Isabel Buil & Leslie de Chernatony - 2020 - Journal of Business Ethics 162 (3):577-592.
    Mentioning products or brands on Facebook enables individuals to display an ideal self to others through a form of virtual conspicuous consumption. Drawing on conspicuous donation behaviour literature, we investigate ‘conspicuous virtue signalling’, as conspicuous consumption on Facebook. CVS occurs when an individual mentions a charity on their Facebook profile. We investigate need for uniqueness and attention to social comparison information as antecedents of two types of CVS–self-oriented and other-oriented. We also explore the relationship between CVS and self-esteem, and offline (...)
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  247.  7
    Emerging Roles of Lead Buyer Governance for Sustainability Across Global Production Networks.Rachel Alexander - 2020 - Journal of Business Ethics 162 (2):269-290.
    Global production networks connect multiple producers involved in fragmented manufacturing processes. Major brands and retailers, considered as lead firms, are under increasing pressure to ensure products made through GPNs are produced sustainably. Theories of governance developed to understand dynamics in outsourced production can provide insight into this issue. However, these theories and related empirical research have often focused on relationships between lead firms and upper-tier suppliers. When manufacturing involves multiple fragmented stages, understanding the role of lead firms becomes more difficult. (...)
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  248.  11
    Emerging Paradigms of Corporate Social Responsibility, Regulation, and Governance: Introduction to the Thematic Symposium.Bimal Arora, Arno Kourula & Robert Phillips - 2020 - Journal of Business Ethics 162 (2):265-268.
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  249.  8
    Hybrid Production Regimes and Labor Agency in Transnational Private Governance.Jean-Christophe Graz, Nicole Helmerich & Cécile Prébandier - 2020 - Journal of Business Ethics 162 (2):307-321.
    Little consensus exists about the effectiveness of transnational private governance in domains such as labor, the environment, or human rights. The paper builds on recent scholarship on labor standards to emphasize the role of labor agency in transnational private governance. It argues that the relationship between transnational private regulatory initiatives and labor agency depends on three competences: first, the ability of workers’ organizations to gain access to processes of employment regulation, implementation, and monitoring; second, their ability to insist on the (...)
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  250.  18
    Mandatory Non-Financial Disclosure and Its Influence on CSR: An International Comparison.Gregory Jackson, Julia Bartosch, Emma Avetisyan, Daniel Kinderman & Jette Steen Knudsen - 2020 - Journal of Business Ethics 162 (2):323-342.
    The article examines the effects of non-financial disclosure on corporate social responsibility. We conceptualise trade-offs between two ideal types in relation to CSR. Whereas self-regulation is associated with greater flexibility for businesses to develop best practices, it can also lead to complacency if firms feel no external pressure to engage with CSR. In contrast, government regulation is associated with greater stringency around minimum standards, but can also result in rigidity owing to a ‘one-size-fits-all’ approach. Given these potential trade-offs, we ask (...)
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  251.  13
    Employee Volunteer Programs are Associated with Firm-Level Benefits and CEO Incentives: Data on the Ethical Dilemma of Corporate Social Responsibility Activities.Brian D. Knox - 2020 - Journal of Business Ethics 162 (2):449-472.
    Ethical dilemmas arise when one must decide between conflicting ethical imperatives. One potential ethical dilemma is a manager’s decision of whether to engage in corporate social responsibility activities. This decision could pit the ethical imperative of honoring unwritten obligations to society against the ethical imperative of honoring contractual obligations to the firm. However, CSR activities might only be a minor ethical dilemma or none at all if they simultaneously benefit the firm and society. To examine this I test the association (...)
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  252.  13
    Inclusive Business at the Base of the Pyramid: The Role of Embeddedness for Enabling Social Innovations.Addisu A. Lashitew, Lydia Bals & Rob van Tulder - 2020 - Journal of Business Ethics 162 (2):421-448.
    Inclusive businesses that combine profit making with social impact are claimed to hold the potential for poverty alleviation while also creating new entrepreneurial and innovation opportunities. Current research, however, offers little insight on the processes through which for-profit business organizations introduce social innovations that can profitably create social impact. To understand how social innovations emerge and become sustained in business organizations, we studied a telecom firm in Kenya that successfully extended financial services across the country through a number of mobile (...)
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  253.  11
    No-Size-Fits-All: Collaborative Governance as an Alternative for Addressing Labour Issues in Global Supply Chains.Sun Hye Lee, Kamel Mellahi, Michael J. Mol & Vijay Pereira - 2020 - Journal of Business Ethics 162 (2):291-305.
    Labour issues in global supply chains have been a thorny problem for both buyer firms and their suppliers. Research initially focused mostly on the bilateral relationship between buyer firms and suppliers, looking at arm’s-length and close collaboration modes, and the associated mechanisms of coercion and cooperation. Yet continuing problems in the global supply chain suggest that neither governance type offers a comprehensive solution to the problem. This study investigates collaborative governance, an alternative governance type that is driven by buyer firms (...)
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  254.  3
    When Workplace Unionism in Global Value Chains Does Not Function Well: Exploring the Impediments.Céline Louche, Lotte Staelens & Marijke D’Haese - 2020 - Journal of Business Ethics 162 (2):379-398.
    Improving working conditions at the bottom of global value chains has become a central issue in our global economy. In this battle, trade unionism has been presented as a way for workers to make their voices heard. Therefore, it is strongly promoted by most social standards. However, establishing a well-functioning trade union is not as obvious as it may seem. Using a comparative case study approach, we examine impediments to farm-level unionism in the cut flower industry in Ethiopia. For this (...)
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  255.  7
    Evaluating the Double Bottom-Line of Social Banking in an Emerging Country: How Efficient are Public Banks in Supporting Priority and Non-priority Sectors in India?Almudena Martínez-Campillo, Mahinda Wijesiri & Peter Wanke - 2020 - Journal of Business Ethics 162 (2):399-420.
    India is the emerging country with the world’s greatest social banking program, so Indian banks are required to finance the weaker sectors of society that are excluded from the traditional financial system, while also providing mainstream banking services to non-priority sectors. For social banks to promote the ethical–social management of their dual mission and to be successful in today’s business environment, they must be as efficient as possible in both dimensions of their banking activity. Whereas the efficiency of Indian banks (...)
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  256.  12
    Speaking Truth to Power: Twitter Reactions to the Panama Papers.Dean Neu, Gregory Saxton, Jeffery Everett & Abu Rahaman Shiraz - 2020 - Journal of Business Ethics 162 (2):473-485.
    The current study examines the micro-linguistic details of Twitter responses to the whistleblower-initiated publication of the Panama Papers. The leaked documents contained the micro-details of tax avoidance, tax evasion, and wealth accumulation schemes used by business elites, politicians, and government bureaucrats. The public release of the documents on April 4, 2016 resulted in a groundswell of Twitter and other social media activity throughout the world, including 161,036 Spanish-language tweets in the subsequent 5-month period. The findings illustrate that the responses were (...)
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  257.  19
    Safety-Related Moral Disengagement in Response to Job Insecurity: Counterintuitive Effects of Perceived Organizational and Supervisor Support.Tahira M. Probst, Laura Petitta, Claudio Barbaranelli & Christopher Austin - 2020 - Journal of Business Ethics 162 (2):343-358.
    The purpose of this study was to examine individual and organizational antecedents and consequences of safety-related moral disengagement. Using Conservation of Resources theory, social exchange theory, and psychological contract breach as a theoretical foundation, this study tested the proposition that higher job insecurity is associated with greater levels of subsequent safety-related moral disengagement, which in turn is related to reduced safety performance. Moreover, we examined whether perceived organizational and supervisor support buffered or intensified the impact of job insecurity on moral (...)
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  258.  11
    Business Strategy and Corporate Social Responsibility.Yuan Yuan, Louise Yi Lu, Gaoliang Tian & Yangxin Yu - 2020 - Journal of Business Ethics 162 (2):359-377.
    This study examines the relation between a firm’s business strategy and its corporate social responsibility performance. Using a comprehensive measure of business strategy based on the Miles and Snow theoretical framework, we find that firms following an innovation-oriented strategy are associated with better CSR performance than those following an efficiency-oriented strategy. Specifically, compared with defenders, prospectors engage in more socially responsible activities, fewer socially irresponsible activities, and perform better in both stakeholder- and third-party-related CSR areas. Taken together, our results suggest (...)
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  259.  9
    A Multifocal and Integrative View of the Influencers of Ethical Attitudes Using Qualitative Configurational Analysis.Nicole A. Celestine, Catherine Leighton & Chris Perryer - 2020 - Journal of Business Ethics 162 (1):103-122.
    Ethical attitudes and behaviour are complex. This complexity extends to the influencers operating at different levels both outside and within the organisation, and in different combinations for different individuals. There is hence a growing need to understand the proximal and distal influencers of ethical attitudes, and how these operate in concert at the individual, organisational, and societal levels. Few studies have attempted to combine these main research streams and systematically examine their combined impact. The minority of studies that have taken (...)
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  260.  10
    Institutional Theory and Evolution of ‘A Legitimate’ Compliance Culture: The Case of the UK Financial Service Sector.Wendy Mason Burdon & Mohamed Karim Sorour - 2020 - Journal of Business Ethics 162 (1):47-80.
    Over the last decade, scandals within the UK Financial Service sector have impacted their legitimacy and raised questions whether a compliance culture exists or not. Several institutional changes at the regulatory and normative levels have targeted stakeholders’ concerns regarding compliance culture and led to changes in the legitimation process. This paper attempts to address a gap in the literature by asking the following question: How is the UK financial institutions’ compliance culture shaped by the institutional environment and changing legitimacy claims? (...)
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  261.  17
    Do LGBT-Supportive Corporate Policies Improve Credit Ratings? An Instrumental-Variable Analysis.Pandej Chintrakarn, Sirimon Treepongkaruna, Pornsit Jiraporn & Sang Mook Lee - 2020 - Journal of Business Ethics 162 (1):31-45.
    We investigate the effect of Lesbian, Gay, Bisexual, and Transgender -supportive corporate policies on credit ratings. To the extent that LGBT-friendly policies are beneficial to the firm and therefore improve its expected cash flows, credit rating agencies should assign more favorable credit ratings to the firm. To alleviate endogeneity concerns, we exploit the variations in the LGBT populations across the states in the U.S. as our instrument. Our instrumental-variable analysis reveals that firms that adopt LGBT-supportive corporate policies enjoy better credit (...)
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  262.  30
    Intergroup Conflict is Our Business: CEOs’ Ethical Intergroup Leadership Fuels Stakeholder Support for Corporate Intergroup Responsibility.Nir Halevy, Sora Jun & Eileen Y. Chou - 2020 - Journal of Business Ethics 162 (1):229-246.
    Is reducing large-scale intergroup conflict the business of corporations? Although large corporations can use their power and prominence to reduce intergroup conflict in society, it is unclear to what extent stakeholders support corporate Intergroup Responsibility. Study 1 showed that support for CIR correlates in theoretically meaningful ways with relevant economic, social, and moral attitudes, including fair market ideology, consumer support for corporate social responsibility, social dominance orientation, symbolic racism, and moral foundations. Studies 2 and 3 employed experimental designs to test (...)
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  263.  16
    Correction To: The Synergistic Effect of Descriptive and Injunctive Norm Perceptions on Counterproductive Work Behaviors.Ryan P. Jacobson, Lisa A. Marchiondo, Kathryn J. L. Jacobson & Jacqueline N. Hood - 2020 - Journal of Business Ethics 162 (1):211-211.
    The name of the third author was incomplete in the initial online publication. The original article has been corrected.
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  264.  8
    The Synergistic Effect of Descriptive and Injunctive Norm Perceptions on Counterproductive Work Behaviors.Ryan P. Jacobson, Lisa A. Marchiondo, Kathryn J. L. Jacobson & Jacqueline N. Hood - 2020 - Journal of Business Ethics 162 (1):191-209.
    This paper addresses the potentially interactive effects of descriptive and injunctive norm perceptions on an unethical workplace behavior: counterproductive work behavior perpetration. We draw on the Focus Theory of Normative Conduct and its conceptual distinction between norm types to refine research on this topic. We also test a person-by-environment interaction to determine whether the interactive effects of these norms for CWB are enhanced among employees reporting a stronger need to belong to social groups. In two studies, predictors were assessed in (...)
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  265.  6
    Correction to: Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms.Jorien L. Pruijssers, Pursey P. M. A. R. Heugens & J. Van Oosterhout - 2020 - Journal of Business Ethics 162 (1):169-169.
    The name of the third author was incorrect in the initial online publication. The original article has been corrected.
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  266.  13
    Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms.Jorien L. Pruijssers, Pursey P. M. A. R. Heugens & J. Van Oosterhout - 2020 - Journal of Business Ethics 162 (1):149-167.
    Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two controllable design (...)
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  267.  9
    Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms.Jorien L. Pruijssers, Pursey P. M. A. R. Heugens & J. Van Oosterhout - 2020 - Journal of Business Ethics 162 (1):149-167.
    Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two controllable design (...)
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  268.  14
    The Impact of Culture on Corruption, Gross Domestic Product, and Human Development.Wolfgang Scholl & Carsten C. Schermuly - 2020 - Journal of Business Ethics 162 (1):171-189.
    The evidence of culture’s impact on corruption and its consequences is still inconclusive despite several investigations: Sometimes, theory is lacking and causes and consequences seem exchangeable. Based on psychological research on the distribution and use of power, we predicted that a steeper distribution of power induces more corruption and elaborated its negative consequences in a complex causal model. For measuring power distribution, pervading national culture, we augmented Hofstede’s ‘Power Distance’ with three additional indicators into a reversed, more reliable and valid (...)
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  269.  8
    Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector.Vikash Kumar Sinha & Marika Arena - 2020 - Journal of Business Ethics 162 (1):81-102.
    This exploratory study investigates the manifold conceptions of the internal auditing of risk culture prevalent among four influential actors of the financial sector—regulators, normalizers, consultants, and implementers. By inductive analysis of 20 interviews and 295 documents, we illustrate a two-step interpretive scheme utilized by the four actors in their IA approaches of risk culture: defining broad goals and designing visibility schemes. The visibility schemes were tied to the demarcation, measurement, as well as the IA data collection techniques of risk culture. (...)
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  270.  17
    Prosocial Compensation Following a Service Failure: Fulfilling an Organization’s Ethical and Philanthropic Responsibilities.Jean-Pierre Thomassen, Marijke C. Leliveld, Kees Ahaus & Steven Van de Walle - 2020 - Journal of Business Ethics 162 (1):123-147.
    Prosocial compensation is a corporate social responsibility practice that involves donating money to a charitable cause on behalf of customers as a means to compensate them for their loss after a service failure. In order to determine the effectiveness of PC, we carried out three experiments while also comparing its effectiveness within private and public settings. Experiment 1 focused on the signaling effects of communicating the promise to offer PC to potential customers in the event of service failure. Results show (...)