The aim of this study is to identify the support provided by senior management at universities to assist in the transition to electronic management. The study population consists of different administrative levels in the universities, with total of (239) employees. The study sample consisted of (148) individuals from different administrative levels, with a response rate of (84.31%). The researchers used the questionnaire as a tool for the study, the descriptive analytical approach to achieve the objectives of the study, (...) and the SPSS program was used to analyze the study data. The results of the study showed that the university administration supports the transition to electronic management. The concept of e- management is a broad concept that involves several different electronic systems, and the transition to it requires extensive changes from organizational structure to business processes. Computerized information systems are sufficient to initiate a transition to electronic management. The use of e-HRM modules is still very limited and greatly reduces the benefits of an electronic pyramid. Self-service systems are not interrelated with pay and payment systems, and researchers explain this because e-HRM systems are not complete at the universities. Universities also follow the strategy of combining traditional and electronic business, a positive indicator of the transition to e- management. The study reached several recommendations for the purposes of the university managements to take the formal and practical approach to the systems of electronic management. The expansion of the use of electronic forms to manage employees to take advantage of their multiple advantages such as reducing costs and reducing the time of completion of transactions. -/- . (shrink)

This paper aims to assess knowledge management maturity at HEI to determine the most effecting variables on knowledge management that enhance the total performance of the organization. This study was applied on Al-Azhar University in Gaza strip, Palestine. This paper depends on Asian productivity organization model that used to assess KM maturity. Second dimension assess high performance was developed by the authors. The controlled sample was (364). Several statistical tools were used for data analysis and hypotheses testing, including (...) reliability Correlation using Cronbach’s alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggest that KMM is suitable for measuring and lead to enhance high performance. KMM assessment shows that the university maturity level is in level three. Findings also support the main hypothesis and it is subhypotheses. The most important factors effecting high performance are: Processes, KM leadership, People, KM Outcomes, Knowledge Process. Furthermore the current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first study at HEI in Palestine explores the status of KMM using the Asian productivity model. (shrink)

There is a trend toward the use of predictive systems in communications networks. At the systems and network management level predictive capabilities are focused on anticipating network faults and performance degradation. Simultaneously, mobile communication networks are being developed with predictive location and tracking mechanisms. The interactions and synergies between these systems present a new set of problems. A new predictive network management framework is developed and examined. The interaction between a predictive mobile network and the proposed network (...) class='Hi'>management system is discussed. The Rapidly Deployable Radio Network is used as a specific example to illustrate these interactions. (shrink)

Practice of knowledge management is often characterized by obstacles to creation, distribution, and transfer of knowledge from specific groups of settings. Obstacles or constraints to attempts to constitute knowledge as an organizational resource have been previously dealt within the context of organizational learning perspectives; however, there still remain barriers toward making learning available and all-pervasive throughout organizations. This is often as a result of two important factors: (i) bureaucratic and hierarchical forms of organization; and (ii) owing to the situated (...) and tacit character of knowledge. This paper is a result of theoretical exploration aimed at addressing these core issues, and proposes solutions to manage constraints and remove obstacles to knowledge management, as well as means to codify the tacit character of knowledge. The research offers a view that although it is reasonable to value knowledge in financial or economic terms, it is also important to consider the problems which make it difficult to extract and transfer knowledge within specific organizational settings. Addressing the issue of rising competitive pressure for innovation, this paper proposes several solutions to enable lateral flows of knowledge-sharing by overcoming the factors that affect acquisition of, and creation and distribution of knowledge across fluid social boundaries. (shrink)

Although high-performance human resource practices do not directly affect corporate social performance strengths, they do positively affect CSP strengths in companies that are highly innovative or have high levels of slack. High-performance human resource management practices also directly and negatively affect CSP concerns. Drawing on the resource-based view and using secondary data from an objective, third-party database, the authors develop and test hypotheses about how high-performance HRM affects a company’s CSP strengths and concerns. Findings suggest that HRM and innovation (...) are important capabilities because they create and enhance other capabilities. (shrink)

The paper assesses Knowledge Management Maturity(KMM) in the universities to determine the impact of knowledge management on performance excellence. This study was applied on Al-Azhar University and Al-Quds Open University in Gaza strip, Palestine. This paper depends on Asian productivity organization model that used to assess KMM. Second dimension which assess performance excellence was developed by the authors. The controlled sample was (610). Several statistical tools were used for data analysis and hypotheses testing, including reliability Correlation using Cronbach’s (...) alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggest that KMM is suitable for measuring performance excellence. KMM assessment shows that both universities maturity level is in level three. Findings also support the main hypothesis and it is sub- hypotheses. The most important factors effecting performance excellence are: Processes, KM leadership, People, KM Outcomes. Furthermore the current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first comparative study in the universities of Palestine explores the status of KMM using the Asian productivity Model. (shrink)

The research aims to study the role of strategic and operational planning as approach for crises management in UNRWA - Gaza Strip field- Palestine. Several descriptive analytical methods were used for this purpose and a survey as a tool for data collection. Community size was (881), and the study sample was stratified random (268). The overall findings of the current study show that strategic and operational planning is performed in UNRWA. The results of static analysis show that there are (...) a relation between strategic and operational planning and crises management. In spite this relation existence, it need more improvement and expanding. Also there are shortcomings in the way that organization manages the crises before and after they occur. A crisis management is only practicing during the crisis. The study suggests that UNRWA must invest in more resources to enhance strategic and operational palming and improve other methods to face potential crises in the future. (shrink)

Confronted with mounting pressure to ensure accountability vis-à-vis customers, citizens and beneficiaries, organizational leaders need to decide how to choose and implement so-called accountability standards. Yet while looking for an appropriate standard, they often base their decisions on cost-benefit calculations, thus neglecting other important spheres of influence pertaining to more broadly defined stakeholder interests. We argue in this paper that, as a part of the strategic decision for a certain standard, management needs to identify and act according to the (...) needs of all stakeholders. We contend that the creation of a dialogical understanding among affected stakeholders cannot be a mere outcome of applying certain accountability standards, but rather must be a necessary precondition for their use. This requires a stakeholder dialogue prior to making a choice. We outline such a discursive decision framework for accountability standards based on the Habermasian concept of communicative action and, in the final section, apply our conceptual framework to one of the most prominent accountability tools (AA 1000). (shrink)

From an analysis of the role of companies in multi-stakeholder networks and a critical review of stakeholder theory, it is argued that companies practise two different types of stakeholder management: they focus on their organization’s welfare (organization- focussed stakeholder management) or on an issue that affects their relationship with other societal groups and organizations (issue-focussed stakeholder management). These two approaches supplement each other. It is demonstrated that issue-focussed stakeholder management dominates in multi-stakeholder networks, because it enables (...) corporations to address complex problems and challenges in cooperation with stakeholders. Since deliberation is the key to issue-focussed stakeholder management, it helps to cope with numerous and at times contradictory stakeholder demands and enhances the legitimacy of corporate activities. (shrink)

According to the origin of the word "humanism" and the concept of humanitas where the former comes from, management could be called humanistic when its outlook emphasizes common human needs and is oriented to the development of human virtue, in all its forms, to its fullest extent. A first approach to humanistic management, although quite incomplete, was developed mainly in the middle of the 20th century. It was centered on human motivations. A second approach to humanistic management (...) sprang up in the 80's and centered on organizational culture. This implied a wider approach to the human condition while taking into account the influence of culture on behaviors and decisionmaking, but it is incomplete, too. There is a third approach to humanistic management, which is still emerging, that considers a business enterprise as a real community of persons. That means promoting unity and favoring the acquisition of human virtues. This humanistic management approach is a real challenge in order to achieve a higher moral quality in management, human virtues among people and more efficient organizations. (shrink)

The research aims to identify the impact of the management requirements on operating of computerized management information systems to improve performance, and discuss the perceptions of respondents to develop the performance of employees in the Gaza Electricity Distribution Company, the researchers used the stratified sample method, (360) questionnaires were distributed on the study sample, (306) questionnaires were recoved with a percentage of (85%). The most important findings of the study: computerized MI have a positive impact on the development (...) of performance in the Gaza Electricity Distribution Company systems. The is statistical significance impact between “the physical, software supplies, human and organizational” requirements for the management and operation of computerized management information systems and performance development in the Gaza Electricity Distribution Company. -/- The research also concluded a series of recommendations: the need to strengthen the company's management interest in the use of computerized management information systems in all its components and elements of being an important variable which contributes to the effect on performance development. It's essential that we develop the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. Increased interest in providing the material of equipment and devices used in the computerized management information system requirements. Interest in providing technical inputs to the computerized management information systems through keeping pace with technological means and modern techniques and work on the training of personnel to use those systems. And increased attention to human inputs of computerized management information systems "specialists technicians and end-users" through a variety of disciplines working in the field of computerized management information systems. (shrink)

The aim of this paper is to evaluate the critical success factors and investigate the benefits that might be gained once implementing Electronic Customer Relationship Management at HEI from employee perspective. The study conducted at Al Quds Open University in Palestine and data collected from (300) employee through a questionnaire which consist of four variables. A number of statistical tools were intended for hypotheses testing and data analysis, including Spearman correlation coefficient for Validity, reliability correlation using Cronbach’s alpha, and (...) Frequency and Descriptive analysis. The overall findings of the current study show that all the features were important for staff and it was critical success factors, at the same time, websites were providing all the features discussed by the theory whereas staff showed their willingness to use those features if provided. It is also discovered that implementing Electronic Customer Relationship Management can cause staff retention, were provided efficiently and needed to be improved. Research limitations: The survey findings were based on QOU employee in Palestine, UAE and KSA branches not included in the study. (shrink)

My station and its duties : the function of being a manager -- Stockholder management or stakeholder management -- The ethical treatment of employees -- The ethical treatment of customers -- Supply chain management and other issues -- Corporate social responsibility -- Moral imagination, stakeholder theory and systems thinking : one approach to management decision-making -- Leadership.

This field study investigated the relationship between strategic human resource management, internal environmental concern, organizational citizenship behavior for the environment, and environmental performance. The originality of the present research was to link human resource management and environmental management in the Chinese context. Data consisted of 151 matched questionnaires from top management team members, chief executive officers, and frontline workers. The main results indicate that organizational citizenship behavior for the environment fully mediates the relationship between strategic human (...) resource management and environmental performance, and that internal environmental concern moderates the effect of strategic human resource management on organizational citizenship behavior for the environment. (shrink)

The relationship of corporate social responsibility to risk management has been treated sporadically in the business society literature. Using real options theory, I develop the notion of corporate social responsibility as a real option its implications for risk management. Real options theory allows for a strategic view of corporate social responsibility. Specifically, real options theory suggests that corporate social responsibility should be negatively related to the firm’s ex ante downside business risk.

Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management (...) and negative relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)

Since scholarly interest in corporate social responsibility (CSR) has primarily focused on the synergies between social and economic performance, our understanding of how (and the conditions under which) companies use CSR to produce policy outcomes that work against public welfare has remained comparatively underdeveloped. In particular, little is known about how corporate decision-makers privately reconcile the conflicts between public and private interests, even though this is likely to be relevant to understanding the limitations of CSR as a means of aligning (...) business activity with the broader public interest . This study addresses this issue using internal tobacco industry documents to explore British-American Tobacco’s (BAT) thinking on CSR and its effects on the company’s CSR Programme. The article presents a three-stage model of CSR development, based on Sykes and Matza’s theory of techniques of neutralization, which links together: how BAT managers made sense of the company’s declining political authority in the mid-1990s; how they subsequently justified the use of CSR as a tool of stakeholder management aimed at diffusing the political impact of public health advocates by breaking up political constituencies working towards evidence-based tobacco regulation; and how CSR works ideologically to shape stakeholders’ perceptions of the relative merits of competing approaches to tobacco control. Our analysis has three implications for research and practice. First, it underlines the importance of approaching corporate managers’ public comments on CSR critically and situating them in their economic, political and historical contexts. Second, it illustrates the importance of focusing on the political aims and effects of CSR. Third, by showing how CSR practices are used to stymie evidence-based government regulation, the article underlines the importance of highlighting and developing matrices to assess the negative social impacts of CSR. (shrink)

The study aims to analyze the impact of top management support for strategic planning on crisis management in UNRWA-Gaza Strip field in Palestine. Several descriptive analytical methods were used for this purpose, and a survey as a tool for data collection. Community size was (881), and the study sample was stratified random (268). The overall findings of the current study show that top management provides needed HR for strategic planning but with no financial support. Also there are (...) shortcomings in the way that organization manages the crises before and after they occur. A crisis management is only practicing during the crisis. The study suggest that top management must provide the financial support for strategic planning, periodic meetings to prepare how to deal with potential crisis in the future, establishing a specialized team and provide them with all sources needed. (shrink)

The study aimed at identifying the extent of the technical colleges' commitment to the application of the lean management. The analytical descriptive method was used through a questionnaire randomly distributed to 289 of 1168 employees of the technical colleges in the Gaza Strip with return ratio of (79.2%) out of the sample study. The results of the study showed that the technical colleges achieved a high level of lean management with a relative weight of 76.69%. The results of (...) the study showed that there is a high level of flexible management (loss reduction, cost reduction, service improvement, customer satisfaction, maximization of competitiveness and profitability) in technical colleges in Gaza Strip. The field of waste reduction came first and with a relative weight of 79.56% In the second place came the field (responding to customer requirements) and a relative weight (79.14%), in the third place came the field (cost reduction) and a relative weight (75.68%), in the fourth place came the field (maximizing competitiveness and profitability) and relative weight (74.59%), in the fifth and final place came the field of (service improvement) and relative weight (74.52%). The results confirmed the existence of statistically significant differences in the application of the flexible management dimensions between technical colleges. The results showed that there were no differences in the application of the lean management according to the levels of experience except after the reduction of costs, where there were differences from the point of view of those with low experience. The researchers suggested a number of recommendations, the most important of which is the need to increase the attention to the dimensions of achieving the lean management because of their role in the development and sustainability of technical education departments by enhancing and improving the operations in the technical colleges, especially in the difficult conditions experienced by Gaza Strip and the scarcity of resources. And the importance of urging decision makers in technical colleges to develop efficient management mechanisms and applications in terms of reducing waste, reducing costs, improving service, responding to customer requirements, and maximizing competitiveness and profitability, commensurate with the capabilities of these colleges. (shrink)

I present a review of the top management teams (TMTs) of the largest public corporations in the U.S. and Scandinavia (one thousand in total) to identify corporations that have a TMT position with “corporate social responsibility” (CSR) or a “CSR synonym” like sustainability or citizenship explicitly included in the position title. Through this I present three key findings. First, I establish that a number of CSR TMT positions exist and I list all identified corporations and associated position titles. Second, (...) I show that Scandinavian corporations are significantly more likely than U.S. corporations to have such CSR TMT positions. This finding serves as evidence that the U.S. may have been surpassed by a subset of Europe, i.e., Scandinavia, in at least one relevant measure of explicit CSR, whereby this study may serve witness to a noteworthy juncture post Matten and Moon’s (Academy of Management Review, 33(2):404–424, 2008) “Implicit & Explicit CSR” article. And third, I show that corporations with a CSR TMT position are three times more likely to be included in the Dow Jones Sustainability Index (DJSI) than corporations with none. A range of further research opportunities stemming from these findings include exploring whether explicit attention to CSR by the corporation is indicative of a longer term trend that has to do with attention to responsible business and whether a move away from the expression ‘CSR’ toward the expression ‘sustainability’ is underway and what this may entail. (shrink)

Solar radiation management (SRM), a form of climate engineering, would offset the effects of increased greenhouse gas concentrations by reducing the amount of sunlight absorbed by the Earth. To encourage support for SRM research, advocates argue that SRM may someday be needed to reduce the risks from climate change. This paper examines the implications of two moral constraints?the Doctrine of Doing and Allowing, and the Doctrine of Double Effect?on this argument for SRM and SRM research. The Doctrine of Doing (...) and Allowing, and perhaps the Doctrine of Double Effect, shows that the argument is weaker than it appears. (shrink)

Although the number of women in middle management has grown quite rapidly in the last two decades, the number of female CEOs in large corporations remains extremely low. This article examines many explanations for why women have not risen to the top, including lack of line experience, inadequate career opportunities, gender differences in linguistic styles and socialization, gender-based stereotypes, the old boy network at the top, and tokenism. Alternative explanations are also presented and analyzed, such as differences between female (...) leadership styles and the type of leadership style expected at the top of organizations, feminist explanations for the underrepresentation of women in top management positions, and the possibility that the most talented women in business often avoid corporate life in favor of entrepreneurial careers. (shrink)

As a philosopher, whose theory about economics and business is systematically connected to a moral and political philosophy, Aristotle provides a rich conceptual framework to reflect upon personal wellbeing, the wealth of households, and the welfare of the state. Even though Aristotle has mainly been portrayed as an enemy of business, interest in his teachings has been on the rise among management scholars. Several articles have examined Aristotle's position with regard to current managerial approaches such as total quality (...) class='Hi'>management, knowledge management, crisis management, and networking. Even though Aristotle is a constant reference point for business ethics scholars, only rarely have there been attempts to see what consequences his thinking would have for reorienting business philosophy and organizational strategy. In this study, we wiD outline how Aristotle's theory of household management can be applied to the management of modern corporations. We argue that conceptions of chrematistike and oikonomia provide a basis to discuss the relationship between business and society and to draw important conclusions for business management. (shrink)

This paper reviews the relationship between organisational leadership, corporate governance and business ethics, and considers the implications for management. Business ethics is defined, and the causes and consequences of unethical behavior are discussed. Issues pertaining to leadership, subordinate and organisation responsibility for business ethics are considered. The changing role of business leaders and the new concept of ''corporate governance'' are examined, with an increasing importance being placed on ethical and socially responsible attitudes towards business. Organisational effectiveness and organisational efficiency, (...) formerly central issues for practising managers, with directors thinking in terms of goal achievement for their respective organisations, have now been augmented by an awareness of issues in business ethics, and a requirement for members of the corporate governance to behave in more socially responsible ways. A secondary aim of the paper is to introduce an approach which illustrates how corporate governance and management could deal with some of the moral dilemmas that they may have to face. (shrink)

Management and Morality provides a comprehensive and accessible overview of the moral and ethical dimension to organizational and individual behavior, while adding an original, developmental perceptive. Management and Morality combines organizational theory and behavior with approaches to organizational and individual development. The first two sections of the book, Ethical Thinking and Management Practice, and Moral Issues in Organizations, provide a clear and thorough coverage of these areas relevant to ethical behavior in and of organizations. On this basis, (...) the third section, A Developmental Perspective, develops a new approach to ethical development of organizations and individuals concerned with the improvement of organizational structures, processes, and practices so as to allow for individual morality and individual moral behavior. Rich in its coverage of the field and variety of ideas, Management and Morality will be essential reading to students and academics in management, business and organizational ethics, organizational behavior and development, and organizational sociology. (shrink)

In industries populated by small and medium enterprises, managers' good intentions frequently incur barriers to superior environmental performance (Tilley, Bus Strategy Environ 8:238-248, 1999). During the period when the U.S. wine industry was beginning to promote voluntary adoption of sound environmental practices, we examined managers' attitudes, norms, and perceptions of stakeholder pressures to assess their intentions to implement environmental management programs (EMP). We found that managers within the simple structures of these small and medium firms are responsive to attitudes, (...) norms, and pressures from internal stakeholders and that voluntarily established EMP increased the success of firms' implementation of energy conservation and recycling practices. Applications of our findings to future research on small and medium enterprises as well as direct practical applications of our results are discussed. (shrink)

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

The research aims to identify the impact of the management requirements on operating of computerized management information systems to improve performance, and discuss the perceptions of respondents to develop the performance of employees in the Gaza Electricity Distribution Company, the researchers used the stratified sample method, (360) questionnaires were distributed on the study sample, (306) questionnaires were recovered with a percentage of (85%). The most important findings of the study: computerized MI have a positive impact on the development (...) of performance in the Gaza Electricity Distribution Company systems. The is statistical significance impact between “the physical, software supplies, human and organizational” requirements for the management and operation of computerized management information systems and performance development in the Gaza Electricity Distribution Company. The research also concluded a series of recommendations: the need to strengthen the company's management interest in the use of computerized management information systems in all its components and elements of being an important variable which contributes to the effect on performance development. It's essential that we develop the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. Increased interest in providing the material of equipment and devices used in the computerized management information system requirements. Interest in providing technical inputs to the computerized management information systems through keeping pace with technological means and modern techniques and work on the training of personnel to use those systems. And increased attention to human inputs of computerized management information systems "specialists technicians and end-users" through a variety of disciplines working in the field of computerized management information systems. (shrink)

Currently, an increasing number of organizations are attempting to enhance inclusiveness of under represented individuals through proactive efforts to manage their diversity. In this article, we define diversity management against the backdrop of its predecessor, affirmative action. Next, selected examples of organizations that have experienced specific positive bottom line results from diversity management strategies are discussed. The present paper also provides a conceptual model to examine antecedents and consequences of effective diversity management. Additional research areas identified from (...) the model and literature review result in a number of research propositions intended to enhance the exploration and understanding of diversity management. (shrink)

Research into the ethics of personal selling and sales management has continued to increase in volume and importance. Because there is now a diversity of opinions and findings in this literature, an assessment of the status of existing knowledge is needed to provide focus and clarity. There have been no comprehensive reviews of the studies of ethics and salespeople, sales managers or sales management, despite recent attention from researchers, practitioners and the general public. The purpose of this review (...) is to comment upon the more significant research in the sales ethics field with the objective of providing insight into the extent and direction of this knowledge, to evaluate the basis upon which it is founded, and to suggest areas of exploration that may be useful for increasing our understanding of it. (shrink)

This paper aims to identify the decision support systems and their role on the strategic management development in the Universities- Case Study: Islamic University of Gaza. The descriptive approach was used where a questionnaire was developed and distributed to a stratified random sample. (230) questionnaires were distributed and (204) were returned with response rate (88.7%). The most important findings of the study: The presence of a statistically significant positive correlation between the decision support systems and strategic management in (...) the Islamic University in Gaza, and this shows that there is a role for decision support systems in strategic management development. The senior management is convinced of the importance of strategic management of the organization, and this conviction paid to clearly understand the process of the development of strategic management and thus led to a commitment to this process to improve its performance. There is an impact on the strategic management of the capabilities available for the use of decision support systems, and the type of decision support systems used, while there is little effect of top management support for the use of decision support systems. Also, the results showed that there were no statistically significant differences between the averages of the respondents answers attributed to personal data. The research also concluded a series of recommendations: The Islamic University of Gaza need to develop its infrastructure of decision support systems when it develops the strategic management. It should increase its interest in organizational potential through the necessity of a separate unit for decision support systems. As well as increased interest in the physical and technical capabilities available to decision support systems through continuity in keeping pace with technological means and techniques, continued support of senior management in the organization of strategic management for its positive role on decision support systems, that senior management will continue in the organization in creating a culture of strategic management, and it should encourage employees to participate in the strategic management process. (shrink)

This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility (...) was also significantly associated with accountants’ ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the “tone at the top” in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants’ support for corporate ethics and social responsibility, and also the first study to document that industry accountants’ views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation. (shrink)

As a response to climate change, geoengineering with solar radiation management has the potential to result in unjust harm. Potentially, this injustice could be ameliorated by providing compensation to victims of SRM. However, establishing a just SRM compensation system faces severe challenges. First, there is scientific uncertainty in detecting particular harmful impacts and causally attributing them to SRM. Second, there is ethical uncertainty regarding what principles should be used to determine responsibility and eligibility for compensation, as well as determining (...) how much compensation ought to be paid. Significant challenges loom for crafting a just SRM compensation system. (shrink)

We propose adding a temporal dimension to stakeholder management theory, and assess the implications thereof for firm-level competitive advantage. We argue that a firm’s competitive advantage fundamentally depends on its capacity for stakeholder management related, transformational adaptation over time. Our new temporal stakeholder management approach builds upon insights from both the resource-based view (RBV) in strategic management and institutional theory. Stakeholder agendas and their relative salience to the firm evolve over time, a phenomenon well understood in (...) the literature, and requiring what we call level 1 adaptation. However, the dominant direction of stakeholder pressures can also change, namely, from supporting resource heterogeneity at the firm level to fostering industry homogeneity, and vice versa. When dominant stakeholder pressures shift from supporting heterogeneity towards stimulating homogeneity in industry, the firm must engage in level 2 or transformational adaptation. Stakeholders typically provide valuable resources to the firm in an early stage . Without these resources, which foster heterogeneity (in line with RBV thinking), the firm would not exist. At a later stage , stakeholders also contribute to inter-firm homogeneity via isomorphism pressures (in line with institutional theory thinking). Adding a temporal dimension to stakeholder management theory has far reaching implications for this theory’s practical relevance to senior level management in business. (shrink)

This paper aims to identify computerized management information systems resources and their relationship to the development of performance in the Electricity Distribution Company in Gaza. This research used two dimensions. The first dimension is computerized management information systems and the second dimension the Development of Performance. The control sample was (063). (360) questioners were distributed and (306) were retrieved back with a percentage of (85%). Several statistical tools were used for data analysis and hypotheses testing, including reliability correlation (...) using Cronbach’s alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggested the presence of a statistically significant relationship between resources (physical, software, and human and organizational) for the computerized management information systems and the development of performance in the Electricity Distribution Company in Gaza. The study recommended the following: The need to strengthen the company's management interest in the potential of computerized management information systems and using them in the computerization of all the company's activities. And the need to involve workers and users in the design of computerized management information systems and assessment and development process. And strengthen the relationship between users and information systems personnel in the department responsible for the system. And it is essential that the company is developing the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. And increase interest in providing resources (physical, software, and human and organizational) for the computerized management information systems. The current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first study at Electricity Distribution Company in Gaza resources explores the status of Computerized management information systems and their relationship to the development of performance in the Electricity Distribution Company in Gaza increasing interest in Computerized management information systems through continuity, keeping pace with technological means and modern techniques. (shrink)

The current linkages between ethical theory and management behavior are investigated. The vignettes used in this investigation represent ethical dilemmas in the areas of coercion and control, conflict of interest, physical environment, and personal integrity. Overall, even with heightened ethical awareness the link between ethical philosophy and management behavior remains similar to that of the early 1990s. Generally, practitioners still rely heavily on the utilitarian ethical philosophy when making business decisions. However, more managers are now likely to select (...) ethically appropriate actions either because it is ethical to do so, or because the consequences or risk of not doing so are too great. This shift could positively impact the ethical climate of business decision-making. (shrink)

Despite the importance of ethics in corporate crisis management, they have received limited attention in the academic literature. This article contributes to the evolving conversation on ethics in crisis management by elucidating the ethics of "justice" and "care" and distinguishing between them. Examples of the two approaches are offered through consideration of cases in corporate crisis management, including the alleged glass contamination case faced by Gerber Products Company, and, the shooting tragedy at San Ysidro faced by McDonald''s (...) Corporation. It is argued that both an ethic of justice and an ethic of care can be appropriate approaches in corporate crisis management. Areas for future research are discussed. (shrink)

Based on organizational justice theories and cognitive dissonance theories, the authors hypothesized that: (a) perceived top management support for ethical behaviors will be positively correlated with all facets of job satisfaction (supervision, pay, promotion, work, co-workers, and overall); and (b) the correlation will be highest with the facet of supervision. Empirical results (n = 77 middle level managers from two organizations in South India) supported only the second hypothesis. Implications for managing a global workforce are discussed.

The focus of this article is on multi-organizational cross-sector social partnerships (CSSP), an increasingly common means of addressing complex social and ecological problems that are too extensive to be solved by any one organization. While there is a growing body of literature on CSSP, there is little focus on collaborative strategic management, especially where implementation and outcomes are concerned. This study addresses these gaps by offering a conceptual model of collaborative strategic management, which is then tested through the (...) use of two qualitative empirical cases of collaborative regional sustainable development strategies (CRSDS). The model augments previous collaboration models by highlighting two levels of implementation (the collaboration and the organizational levels) and by considering the different types of outcomes, and the feedback loops. (shrink)

This article proposes and empirically tests a theoretical framework incorporating Reidenbach and Robin’s (J Bus Ethics 10(4):273–284, 1991 ) conceptual model of corporate moral development. The framework is used to examine the relation between governance and business ethics, as proxied by diversity management (DM), and financial reporting quality, as proxied by the magnitude of earnings management (EM). The level of DM and governance quality are measured in accordance with the ratings of Jantzi Research (JR), a leading provider of (...) social and governance research for institutional investors. This DM score is part of an index developed by JR that investment managers use to integrate DM criteria into their investment decisions. As expected, a negative relation between corporate DM development and financial reporting quality is found while controlling for other factors known in the literatures on governance and accounting choices to affect earnings quality. Despite some caveats presented in conclusion, this study contributes to the ethics, governance, and financial reporting literatures by studying the dynamics between governance and ethics in the prevention of EM. (shrink)

This paper aims to identify Performance development and its relationship to demographic variables among users of computerized management information systems in Gaza Electricity Distribution Company. This research used two dimensions. The first dimension is demographic variables among users of computerized management information systems and the second dimension the Development of Performance. The control sample was (360) questioners were distributed and (306) were retrieved back with a percentage of (85%). Several statistical tools were used for data analysis and hypotheses (...) testing, including reliability correlation using Cronbach’s alpha, “ANOVA”, Simple Linear Regression and Step Wise Regression. The overall findings of the current study suggested The results showed that: demographic variables among users of computerized management information systems have a positive relationship on the development of performance in Gaza Electricity Distribution Company, there were no statistically significant differences between the perceptions of respondents about performance development and its relationship to demographic variables among users of computerized management information systems in Gaza Electricity Distribution Company which attributable to gender variable, there exist a significant relationship between perceptions of the respondents for each of the resources (physical, software, and human) for computerized management information systems attributed to variable (age), there are no significant differences in the fields of (organizational resources) for computerized management information systems and (development of performance) attributable to variable (age) and that can be explained by the fact that the senior management deals with job titles not with age, there are significant differences between the perceptions of the respondents for each of the fields of resources (physical, software, and organizational) for computerized management information systems attributed to variable (educational qualification), the presence of a statistically significant differences between the perceptions of the respondents for each of the fields of "organizational resources for demographic variables among users of computerized management information systems " and ”development of performance” due to the variable (years of service), there is no statistically significant differences between respondents' perceptions about the fields of resources (physical, software, and human) for computerized management information systems attributed to variable (years of service). The study recommended the following: The need to strengthen the company's management interest in the use of computerized management information systems in all the systems components and elements as being an important variable which contributes to the development of performance. Strengthening the relationship between the users of information system and personnel systems in the department responsible for the system so that employees understand the technological and technical information needed by all users of information systems. It is essential that the company develop the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. Increasing attention to provide material resources of equipment and devices used in the computerized management information system, and the interest in providing technical resources for management information systems keeping pace with technological means and modern techniques and work on the training of personnel to use those systems. Greater attention to human resource computerized management information systems “specialized technicians and end-users" through a variety of disciplines working in the field of computerized management information systems. The current study is unique by the virtue of its nature, scope and way of implied investigation, as it is the first study at Gaza Electricity Distribution Company resources explores the status of demographic variables among users of computerized management information systems and their relationship to the development of performance in Gaza Electricity Distribution Company increasing interest in Computerized management information systems through continuity, keeping pace with technological means and modern techniques. (shrink)

The objective of the study is to identify the effectiveness of a website in improving the time management of the staff at the Beauty Clinic for Dental. The researchers used the questionnaire method to collect data. The researchers used the random stratified sample method, and 30 questionnaires were distributed on the study sample. The Census method was used because of the small size of the study population. The recovery rate was 100%. The study found that the design of the (...) website of the clinic of the Beauty of Dentistry from the point of view of workers was significant, with an average of (3.833) and a relative weight (76.667). In the first place was the axis of the interaction with the website, which came at a relative weight of (80.500), which is significant followed by the axis (security dimensions related to dealing with the website) and came with a relative weight (77.000), which is significant followed by the axis (The database of the website) came in the last place with a relative weight (72.500) which is significantly. The results of the study showed that the effectiveness of time management from the point of view of the employees of the clinic of the beauty of dentistry came large, with an average of (3.912) and a relative weight of (78.235). The axis (time guidance) came first with a relative weight of (78.000), which is very large, and the axis of (time planning) with relative weight (77.000) which is large, and the axis of (organization of time) ranked last with a relative weight (76.500) which is significantly large. The study reached a number of recommendations, the most important of which is the need to work on the design of the sites in a way that takes into account the process of design oriented towards the user in terms of early care for the user. Work on the design of websites from the point of view of the user in terms of aesthetic aspects of the sites to identify the strengths and weaknesses in these designs. The need for staff to use time management tools such as the use of a daily log to monitor their behavior and analysis of these behaviors to identify strengths and weaknesses in time, fixed dates for visits, and specific meeting times. (shrink)

During the past decade many individuals have sought to create a connection between their work persona and their religious/spiritual persona. Management education has a legitimate role to play in introducing teachings drawn from our religious traditions into business ethics and other courses. Thereby, we can help prepare students to consider the possibility that business endeavors, spirituality and religious commitment can be inextricable parts of a coherent life.

The research about strategic human resource management (SHRM) has suggested that human resource professionals (HRPs) have the opportunity to play a greater role in contributing to organizational success if they are effective in developing systems and policies aligned with the organization's values, goals, and mission. We suggest that HRPs need to raise the standard of their performance and that the competitive demands of the modern economic environment create implicit ethical duties that HRPs owe to their organizations. We define ethical (...) stewardship as a model of governance that honors obligations due to the many stakeholders and that maximizes long-term organizational wealth creation. We propose that if HRPs adopt an ethical stewardship framework and the qualities of transformative leaders, they will be more aware of their ethical duties to their organizations and more effective in helping their organizations to create increased wealth, achieve desired organizational outcomes, and establish work environments that are more satisfying to employees. (shrink)

The integration of personalism into business ethics has been recently studied. Research has also been conducted on humanistic management approaches. The conceptual relationship between personalism and humanism , however, has not been fully addressed. This article furthers that research by arguing that a true humanistic management is personalistic. Moreover, it claims that personalism is promising as a sound philosophical foundation for business ethics. Insights from Jacques Maritain’s work are discussed in support of these conclusions. Of particular interest is (...) his distinction between human person and individual based on a realistic metaphysics that, in turn, grounds human dignity and the natural law as the philosophical basis for human rights, personal virtues, and a common good defined in terms of properly human ends. Although Maritain is widely regarded as one of the foremost twentieth century personalist philosophers, his contribution has not been sufficiently considered in the business ethics and humanistic management literature. Important implications of Maritainian personalism for business ethics as philosophical study and as practical professional pursuit are discussed. (shrink)

In this paper, I will argue that it is a moral obligation for companies, firstly, to accept their moral responsibility with respect to non-discrimination, and secondly, to address the issue with a full-fledged programme, including but not limited to the countering of microsocial discrimination processes through specific policies. On the basis of a broad sketch of how some discrimination mechanisms are actually influencing decisions, that is, causing intended as well as unintended bias in Human Resources Management (HRM), I will (...) argue that the well known tools of legislation and ethical codes are necessary although insufficient to cope with the problem. However, based on empirical evidence, we know which set of measures is likely to diminish discrimination. Taking non-discrimination seriously implies complex and longitudinal policies which include assigning responsibility for a non-discrimination policy within the firm, making managers conscious of implicit stereotypes and helping them to cope with prejudices that no one can totally overcome. Insofar as corporate responsibility with respect to non-discrimination is accepted and strategies that are not prohibitively expensive are known, companies are bound to implement them. Not implementing the best set of measures may be considered at least as a moral shortcoming or, depending on the size of the company, mere lip service to the non-discrimination principle. Although the paper refers to empirical material of diverse backgrounds, its intent is clearly normative. It wishes to spell out what companies ought to do if they are committed to responsible behaviour. The discussion of effective remedies against discrimination is based on a case study of a French company. The retailer Auchan was recently surprised to learn that it was discriminating against ethnic minorities despite strong ethical standards, an ethics committee and ethical leadership. The company dropped its naïve beliefs and set up an ambitious policy cope with the issue. The case illustrates what recent empirical research has revealed about the effectiveness of diversity policies: establishing responsibility for diversity results, firm ethical commitment and support from top management make diversity programs effective. (shrink)

In our age of globalization, we need a theory of global management consistent with our common human nature. The place to begin in developing such a theory is the philosophy of traditional cultures. The article focuses on African philosophy and its fruitfulness for contributing to a theory of management consistent with African traditional cultures. It also looks briefly at the Confucian and Platonic-Aristotelian traditions and notes points of agreement with African traditions. It concludes that the needed theory of (...) global management should regard the firm as a community, not a collection of individuals, and should understand the purpose of management as promoting the common good. (shrink)

Research into ethics in personal selling and sales management has increased substantially over the preceding decade by investigating complex dimensions of ethical decision-making in greater depth and with more analytical sophistication. This review of the recent conceptual and empirical literature provides insight into the extent and the direction of this knowledge, recommends managerial action, and discusses areas for future exploration. Future direction is also provided through research propositions. The type of sales practitioner investigated, the main variables examined, and the (...) key findings are summarized in an Appendix. (shrink)

To many, recent allegations of accounting fraud (or earnings management; EM) at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. In academics, this raises the concern between EM and corporate social responsibility (CSR). Since it has neither been documented, nor globally tested whether CSR mitigates or increases the extent of EM, three kinds of EM are studied: earnings smoothing, earnings aggressiveness, and earnings losses and decreases avoidance. The (...) extents to which financial characteristics and institutional variables have an impact on the extent to which companies conduct EM are also tested. Our study investigates whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the 1993-2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased. (shrink)

Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The (...) scenarios involved a gain from an operating activity, a gain from an accounting activity, and a loss from an accounting activity. Before reading the cases, however, participants were randomly assigned to one of three roles: a shareholder, another manager from the company who is unfamiliar with the manager in the case, or another manager from the company who is familiar with the manager in the case. Following each case, participants made four ethically related judgments. (shrink)