It is not easy being green, but it does beg the question: Does being green pay off on the bottom-line? Unfortunately, that question of becoming ISO 14001 to reap financial benefit remains widely unanswered. In particular, corporate practice is interested in how environmental management impacts firms’ finance through top-line impact, bottom-line impact, or both—as this paves the way for an investment of environmental management. As current findings are mixed, our study tracks financial performance of publicly (...) traded US firms between 1996 and 2005 to test whether ISO 14001 leads to improved financial performance. Employing a rigorous event-study approach, we compare certified firms to different control groups based on several matching criteria that include industry, size, and/or ROA. In the short run, ISO 14001 certification makes only a minor impact on the bottom-line, according to our results. However, these same results show a significant financial improvement over the long haul with ISO 14001 certification. Additionally, this long-term improvement also makes a significant improvement in top-line performance. Thus, we conclude that environmental management pays off along both dimensions. (shrink)

ABSTRACTPrior experiments indicated that reading literary fiction improves mentalising performance relative to reading popular fiction, non-fiction, or not reading. However, the experiments had relatively small sample sizes and hence low statistical power. To address this limitation, the present authors conducted four high-powered replication experiments testing the causal impact of reading literary fiction on mentalising. Relative to the original research, the present experiments used the same literary texts in the reading manipulation; the same mentalising task; and the same kind of (...) participant samples. Moreover, one experiment was pre-registered as a direct replication. In none of the experiments did reading literary fiction have any effect on mentalising relative to control conditions. The results replicate earlier findings that familiarity with fiction is positively correlated with mentalising. Taken together, the present findings call into question whether a single session of rea... (shrink)

Retractions are rare in science, but there is growing concern about the impact retracted papers have. We present data on the retractions in the journal Science, between 1983 and 2017. Each year, approximately 2.6 papers are retracted; that is about 0.34% of the papers published in the journal. 30% of the retracted papers are retracted within 1 year of publication. Some papers are retracted almost 12 years after publication. 51% of the retracted papers are retracted due to honest mistakes. (...) Smaller research teams of 2–4 scientists are responsible for a disproportionately larger share of the retracted papers especially when it comes to retractions due to honest mistakes. In 60% of the cases all authors sign the retraction notice. (shrink)

Diverse legal and regulatory measures are used internationally to control the information provided during pharmaceutical sales visits. Little is known about the comparative effectiveness of these measures however. We analyzed the perceptions of regulators, pharmaceutical industry officials, health professionals, and consumer respondents concerning these approaches in Canada, France, and the United States using an empirical realist interests-based approach. Interviews focused on the aims and effectiveness of regulation, barriers and enablers to regulation and suggestions for improvement. An alignment was found in (...) North America regulator and industry respondents' satisfaction with the status quo and their view that further intervention is unfeasible and unnecessary. Health professionals generally expressed a lack of confidence in the impact of regulations on sales visit information while consumer advocates voiced their disappointment in both regulators and health professionals for their failure to counteract the influence of pharmaceutical marketing. Regulator and industry respondents in France differed from their North American counterparts in their willingness to increase and diversify the scope of regulatory interventions. As the first international comparison of regulatory experiences in this sector, the findings highlight the universal need for more focused and inclusive discussions among groups about how to tailor regulations to achieve public health goals. (shrink)

Healthcare professionals are currently working under extreme pressure as they respond to the pandemic outbreak of COVID-19. At the time of writing, there is currently no effective vaccine or anti-viral treatment. The pandemic is fast-moving, relatively unpredictable and of uncertain duration. In many countries, it is placing an enormous stress on healthcare resources and providing care to existing standards is proving difficult. Unfortunately, in some countries, health services have been overwhelmed. The impact of the pandemic on resource-poor countries is (...) of particular concern. This extraordinary situation is raising, or has the potential to raise, many ethical challenges for doctors delivering care to patients. It is possible, for example, that there may be points in this pandemic where decisions need to be made about who should have access to finite specialised intensive care beds, drugs and equipment. This has happened in some countries and, despite efforts by the UK Government to reduce demand and increase supply, it is still possible that this could happen in the UK. Some hospital trusts in the UK are already reporting concerningly low supplies of oxygen and vital medicines such as propofol and alfentanil.1 In these circumstances, where not everyone can be treated, difficult ethical decisions will have to made. For example, can some patients be prioritised over others? How should a doctor decide on which patients to treat? Can treatment be withdrawn from patients who are currently being treated, but are not responding, in order to offer treatment to those who may have a better chance of benefiting? The UK is also reporting concerningly low supplies of vital personal protective equipment for frontline workers, raising the question - what are a doctor’s obligations to treat patients, in circumstances that present a high …. (shrink)

The British Medical Association and Royal College of Physicians have published new guidance, endorsed by the General Medical Council, on decision-making about clinically assisted nutrition and hydration and adults who lack capacity to consent. The development of the guidance follows a series of legal cases which has created confusion about the precise circumstances in which an application to the court is required before CANH is withdrawn which has culminated with the decision of the Supreme Court in National Health Service Trust (...) versus Y. 1 This confirmed that there is no requirement to go to court, providing there is agreement as to the patient’s best interests, the provisions of the Mental Capacity Act 2005 have been observed, and the relevant professional guidance has been followed. The new guidance covers all decisions to start, restart, continue, or stop providing CANH in patients who are not imminently dying, in circumstances where CANH is the primary life-sustaining treatment being provided. It goes beyond the category of patients in permanent vegetative state or minimally conscious state who have previously been the subject of court applications, and also covers decisions for patients with neurodegenerative conditions and patients who have suffered a sudden onset brain injury in addition to having multiple comorbidities or general frailty which is likely to impact on life expectancy. It provides a clear statement of doctors’ legal responsibilities, covers the importance of robust best interests’ assessments and sets out the process to be followed for sufficient independent scrutiny of decisions. In light of some of the identified problems with decisions about CANH, a particular focus of the guidance is on the importance of regular best interests’ assessments, and it provides detailed practical guidance about how to approach these. The development of …. (shrink)

Retractions are rare in science, but there is growing concern about the impact retracted papers have. We present data on the retractions in the journal Science, between 1983 and 2017. Each year, approximately 2.6 papers are retracted; that is about 0.34% of the papers published in the journal. 30% of the retracted papers are retracted within 1 year of publication. Some papers are retracted almost 12 years after publication. 51% of the retracted papers are retracted due to honest mistakes. (...) Smaller research teams of 2–4 scientists are responsible for a disproportionately larger share of the retracted papers especially when it comes to retractions due to honest mistakes. In 60% of the cases all authors sign the retraction notice. (shrink)

Prior studies demonstrate the role of resources in shaping a firm’s entrepreneurial orientation from the resource-based view. We expand this line of research by theorising and testing the impact of resource bricolage on entrepreneurial orientation. Based on the data of 295 start-ups, we find that when start-ups face resource constraints, the strategy of resource bricolage has a significant positive effect on entrepreneurial orientation, and the relationship is positively moderated by top management team heterogeneity. Meanwhile, the relationship is negatively (...) moderated by TMT behavioral integration. The results are expected to provide theoretical guidance for start-ups to overcome resource constraints and achieve smooth survival and growth. (shrink)

For the period 2015–2019 and based on a Spanish sample of 145 listed companies, this paper provides insights into how narcissistic chief executive officers (CEOs) influence the proportion of women in top management teams (TMTs). As a further analysis and in line with social psychology and upper echelons theories, we study whether the power and gender of a CEO and the female proportion in the firm's board moderate the relationship. Our results reveal that narcissistic CEOs are less likely to (...) support women in TMTs, confirming that CEO personality traits influence team structure. Further results suggest that this aversion increases as the CEO's power grows and is a woman, and when female proportion in board decreases. The results have an impact on the gender equality goal, demonstrating that the behavior of women toward promoting gender equality in TMTs depends both on the specific position of women in the firm's hierarchy and on their personal psychological attributes. We find that women directors support social identity values and that narcissistic female CEOs act like queen bees. (shrink)

Despite continuing interest in the impact of employees’ emotional intelligence in explaining for their engagement and emotional exhaustion, there are still large gaps in our understanding of the role played by contextual EI-related factors, such as an EI-related organizational culture and supervisors’ emotionally intelligent behavior. This two-study research approaches EI from a macro-level perspective, attempting to address three objectives: to develop and define a theoretical concept of EI-supportive organizational culture, to develop and validate measures of organizations’ EI-related values and (...) practices, and to investigate their top-down effect on employee engagement and exhaustion, via supervisor EI-related behavior. In the first study, we conceptualize and develop measures of perceived EI-related organizational values and human resource management practices, as separate yet related dimensions of organizations’ EI-related culture, and test their validity. In the second study, we build on the job demands-resources theory and Ability-Motivation-Opportunity framework to develop and test a model of the process links between perceived EI-related values and HRM practices and employee engagement and exhaustion, using a large sample of employees across industries in the USA workforce. In line with our hypotheses, the findings suggest that EI-supportive HRM practices have a top-down effect on employee engagement and exhaustion via supervisor EIB, whereas low regard for emotions values has a top-down effect on employee exhaustion via supervisor emotional misbehavior. Results are discussed in the context of the JD-R theory, AMO framework, and the EI literature. (shrink)

Upper echelons theory posits that organisational performance reflects the personal values and cognitive frames of the top management team and, crucially, that greater heterogeneity in individual backgrounds of senior executives leads to better outcomes. However, often missing from this research is a more developed account of how this relationship between the characteristics of TMTs and performance is also mediated by internal conditions within organisations. In this paper we begin to address this deficiency focusing on the mediating impact of employee (...) satisfaction and the styles and practices of line managers. Looking at the empirical case of English National Health Services acute care hospital trusts, we use a multiple mediation model to analyse the relationship between board heterogeneity, performance and these two organisational factors. A variance-based structural equation modelling approach is applied to a sample of 102 boards of directors. First, the results lend support to the UE hypothesis that there is a positive impact of board heterogeneity and hospital-level performance. Second, the analysis shows that the relationship heterogeneity–performance is positively influenced by: the styles and practices of line managers; the levels of staff satisfaction; and by their mutually reinforcing roles. (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)

Corporate social responsibility (CSR) disclosure is becoming increasingly important in practice, yet knowledge about the antecedents of such CSR initiatives is limited. Drawing on faultline theories, we expect that the compositional attributes of top management teams, such as the level of heterogeneity, influence their decisions about CSR disclosure and reporting. Data and a sample from Chinese publicly traded companies are used to examine our hypotheses. Our results demonstrate that a top management team's faultline strength is negatively related to CSR disclosure (...) decisions and CSR report quality. We contribute to the literature about CSR disclosure by offering specific insights, through a micro-level analysis, about how to compose and structure top management teams to advance CSR in emerging economies such as China. Practical implications for managers and policymakers are also discussed. (shrink)

Drawing on theoretical work on humans’ adaptive capacity, we propose that supervisors’ perception of top management’s high bottom-line mentality (BLM) has a dysfunctional effect on their ethical leadership practices. Specifically, we suggest that these perceptions hinder supervisors’ empathy, which eventuates in less ethical leadership practices. We also investigate, in a first-stage moderated mediation model, how supervisors high in trait mindfulness are resistant to the ill effects of perceptions of top management’s high BLM. Supervisors high (versus low) in this trait (...) are less likely to respond to perceptions of top management’s high BLM with reduced empathy that then hinders ethical leadership. Results from a multi-wave, multi-source sample of working adults from the Chinese high technology industry provide general support for our theoretical model. Theoretical and practical implications are discussed. (shrink)

Drawing on theoretical work on humans’ adaptive capacity, we propose that supervisors’ perception of top management’s high bottom-line mentality (BLM) has a dysfunctional effect on their ethical leadership practices. Specifically, we suggest that these perceptions hinder supervisors’ empathy, which eventuates in less ethical leadership practices. We also investigate, in a first-stage moderated mediation model, how supervisors high in trait mindfulness are resistant to the ill effects of perceptions of top management’s high BLM. Supervisors high (versus low) in this trait (...) are less likely to respond to perceptions of top management’s high BLM with reduced empathy that then hinders ethical leadership. Results from a multi-wave, multi-source sample of working adults from the Chinese high technology industry provide general support for our theoretical model. Theoretical and practical implications are discussed. (shrink)

This experiment investigated the effect of format (line vs. bar), viewers’ familiarity with variables, and viewers’ graphicacy (graphical literacy) skills on the comprehension of multivariate (three variable) data presented in graphs. Fifty-five undergraduates provided written descriptions of data for a set of 14 line or bar graphs, half of which depicted variables familiar to the population and half of which depicted variables unfamiliar to the population. Participants then took a test of graphicacy skills. As predicted, the format influenced (...) viewers’ interpretations of data. Specifically, viewers were more likely to describe x–y interactions when viewing line graphs than when viewing bar graphs, and they were more likely to describe main effects and “z–y” (the variable in the legend) interactions when viewing bar graphs than when viewing line graphs. Familiarity of data presented and individuals’ graphicacy skills interacted with the influence of graph format. Specifically, viewers were most likely to generate inferences only when they had high graphicacy skills, the data were familiar and thus the information inferred was expected, and the format supported those inferences. Implications for multivariate data display are discussed. (shrink)

This pioneering book discusses the role of ethics in today’s fiercely competitive business environment. The author examines in detail how business ethics and values contribute to effective business practices. The book approaches this important subject from the perspective of leadership and maintains that thinking in terms of business ethics is really thinking leadership. The book illustrates how if top management has a clear focus on ethics it brings about more competitiveness, creativity, cohesion and direction in business practices. The book also (...) outlines the mechanism by which businesses can go about building an ethical and transparent organization. In a sequential manner, the author examines: The purpose and role of business The role of values, goals and the mission of business The practical steps to creating an ethical organizational culture The relationship between business ethics, productivity and profits It illustrates how ethical business practices are not only good for the bottom line, but also for employee morale and productivity. This book examines business ethics from an organizational perspective and will serve as an introductory book on business ethics for students, executives, managers and leaders. (shrink)

While scholarly research on the relationship between female board representation and strategic decision-making has gained momentum, employee policy outcomes have remained relatively understudied. Integrating theory from the ethics of care perspective with research on the glass ceiling and workplace voice, we seek to understand the circumstances under which female directors influence policy changes for firm employees. We argue that firms with increasing female board representation are more likely to enact human capital development policies benefiting firm employees. However, this positive relationship (...) will ultimately diminish as boards accrue an increasing number of female directors. We further predict that the presence of a female leader at the firm (serving in the role of either the CEO or the board chair) will moderate this diminishing effect. Using a sample of S&P 1500 firms, we find support for our hypotheses. The findings from this study provide evidence that while female board representation is positively related to human capital development policies, this effect is nuanced and impacted by the presence of female leadership at the top of organizations. Our paper extends existing research on the nature of female directors’ influence on ethical decisions, emphasizing the impact of these directors on employees. (shrink)

Este trabalho, uma das primeiras obras dedicadas ao significado do Tratado de Lisboa (2007) nas suas vertentes política, histórica e jurídica, constitui não apenas uma reflexão clara e bem fundamentada sobre o seu objecto (o que já seria notável dada a sua complexidade e ainda relativa novidade) mas serve ainda ao leitor, especialista ou não nas matérias da União Europeia, como um guia para a análise do Tratado de Lisboa e do processo que lhe deu origem, a falhada «Constituição Europeia», (...) a d... (shrink)

. This study measures social desirability bias (SD bias) by comparing the level of discipline sales managers believe they would administer when supervising unethical selling behavior with the level of discipline they perceive other sales managers would select. Results indicate the presence of SD bias; the sales manager respondents consistently claimed that they would be stricter while their peers would be more lenient. Using an analytical technique that takes social desirability bias into account, it appears that sales managers use of (...) discipline is affected by the sales performance of the salesperson being disciplined resulting in more lenient discipline for top sales performers. In addition, the more lenient treatment for top sales performers persists even when there is a pattern of a prior ethical infraction and the existence of an explicit organizational policy proscribing the act in question. Sales managers believe that, like themselves, others would be stricter when an unethical act is committed for the second time but not as strict as they personally would be. A within-subjects interaction effect indicates more SD bias under the condition of the unethical act being committed for the second time. (shrink)

Triple Bottom Line (TBL) reports, outlining the economic, environmental and social impact of organisations, are increasingly viewed as a business requirement. Unfortunately, despite global frameworks, there is no one established standard against which to evaluate the social dimension. Thus, current social reporting is often disparagingly described as a public relations exercise with limited accountability, consistency or comparability. This article outlines the development of a generic TBL social impact framework and questionnaire designed to quantify an organisation's social (...) class='Hi'>impact. Based on valid preexisting measures appropriate for organisations in the industrialised world, the proposed framework and questionnaire offers a comparable and objective social impact assessment tool for organisations. The aim is to prompt informed debate and discussion about current organisational social impact reporting, whilst providing organisations with a tool which enables the identification, quantification and comparability of social impact reporting. (shrink)

This study investigates how tone at the top, implemented by top management, and tone at the bottom, in an employee’s immediate work environment, determine noncompliance. We focus on the disallowed actions of employees that improve their own and, in turn, the company’s performance, referred to as performance-improving noncompliant behavior. We conduct a survey of German sales employees to investigate specifically how, on the one hand, corporate rules and performance pressure, both implemented by top management, and, on the other hand, others’ (...) PINC expectations and others’ PINC behavior, both arising from the employee’s immediate work environment, influence PINC behavior. When considered in isolation, we find that corporate rules, as top management’s main instrument to guide employee behavior, decrease employee PINC behavior. However, this effect is negatively influenced by the employees’ immediate work environment when employees are expected to engage in PINC or when others engage in PINC. In contrast, even though top management places great performance pressure on employees, that by itself does not increase PINC behavior. Overall, our study informs practitioners and researchers about whether and how the four determinants increase or decrease employees’ PINC behavior, which is important to comprehend triggers and to counteract such misconduct. (shrink)

This study examines the impact of top management team media exposure on corporate social responsibility and the moderating effect of TMT characteristics based on the upper echelons theory and stakeholder theory. Based on the observations of 5,352 firms between 2010 and 2019, multiple regression analysis is conducted to empirically test whether TMT media exposure can promote CSR. TMT media exposure is further divided into paper media and online media to reveal the impact of different types of TMT media (...) exposure on CSR. Some robustness tests are also conducted to strengthen the regression results. The results found that a high level of TMT media exposure promotes social responsibility. In addition, the TMT power and political connections negatively moderate the relationship between TMT media exposure and CSR. The main contribution of this study is to develop a TMT media exposure model to assess the impact of TMT media exposure on CSR, providing a theoretical contribution to the existing literature and enriching the research in the CSR context from the perspective of the TMT characteristic moderating role. (shrink)

The name of the first author was incorrect in the initial online publication. The original article has been corrected.

BackgroundThere are numerous ethical challenges that can impact patients and families in the health care setting. This paper reports on the results of a study conducted with a panel of clinical bioethicists in Toronto, Ontario, Canada, the purpose of which was to identify the top ethical challenges facing patients and their families in health care. A modified Delphi study was conducted with twelve clinical bioethicist members of the Clinical Ethics Group of the University of Toronto Joint Centre for Bioethics. (...) The panel was asked the question, what do you think are the top ten ethical challenges that Canadians may face in health care? The panel was asked to rank the top ten ethical challenges throughout the Delphi process and consensus was reached after three rounds.DiscussionThe top challenge ranked by the group was disagreement between patients/families and health care professionals about treatment decisions. The second highest ranked challenge was waiting lists. The third ranked challenge was access to needed resources for the aged, chronically ill, and mentally ill.SummaryAlthough many of the challenges listed by the panel have received significant public attention, there has been very little attention paid to the top ranked challenge. We propose several steps that can be taken to help address this key challenge. (shrink)

Since manager's decisions impact organizational goals and organizational ethical behavior, this researcher investigated the degree to which there are differences in the moral reasoning ability of business managers of selected industries and whether there are significant differences between top, middle, and first-line management levels. To determine the relationship between managers' locus of control and their moral reasoning ability, this study considered three independent variables: reported organizational ethical climate, locus of control, and selected demographic and institutional variables. For a (...) foundation, this researcher relied on Kohlberg's theory of moral development, Victor and Cullen's ethical work climate theory, and Rotter's theory of internal—external locus of control (which evolved from Carl Jung). The short form of Rest's DIT instrument measured the moral reasoning abilities of the participants. The selected demographic and institutional variables (age, work tenure, education, gender, management level and industry category) provided the useful information to investigate these relationships of moral reasoning ability of individual managers. A survey questionnaire was sent to 400 managerial and executive level employees at a random sample of Fortune 500 firms throughout the United States: Dun and Bradstreet provided the researcher with a proportional stratified random sample of these 400 managerial and executive level employees at a variety of organizations. Interestingly, women in this study exhibited slightly higher (more external) mean I—E scores and (more principled) higher mean “P” score than men. While both of these results were anticipated, neither was significant. However, one major finding of this study was the statistically significant relationship between age and perceived organizational ethical climate types (Caring, Law and Code, Rule, Instrument, and Independence). Another major finding revealed a statistically significant relationship between management levels and organizational ethical climate. (shrink)

Background There are numerous ethical challenges that can impact patients and families in the health care setting. This paper reports on the results of a study conducted with a panel of clinical bioethicists in Toronto, Ontario, Canada, the purpose of which was to identify the top ethical challenges facing patients and their families in health care. A modified Delphi study was conducted with twelve clinical bioethicist members of the Clinical Ethics Group of the University of Toronto Joint Centre for (...) Bioethics. The panel was asked the question, what do you think are the top ten ethical challenges that Canadians may face in health care? The panel was asked to rank the top ten ethical challenges throughout the Delphi process and consensus was reached after three rounds. Discussion The top challenge ranked by the group was disagreement between patients/families and health care professionals about treatment decisions. The second highest ranked challenge was waiting lists. The third ranked challenge was access to needed resources for the aged, chronically ill, and mentally ill. Summary Although many of the challenges listed by the panel have received significant public attention, there has been very little attention paid to the top ranked challenge. We propose several steps that can be taken to help address this key challenge. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had (...) an impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U. S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...) impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

A critical and notoriously elusive issue in Corporate Social Responsibility (CSR) research is the impact of Corporate Social Performance (CSP) on the bottom line. Instead of looking for direct correlations between social and financial performance, we hypothesize that the first result of CSR activities is the creation of trust among the stakeholders. A survey conducted on consumers of organic products provided support for our hypothesis, showing that CSP influences consumer trust and that that trust in turn influences consumers' (...) subsequent actions. The findings further suggest that intermediate variables between CSP and Corporate Financial Performance (CFP) may best support a business case for CSR. (shrink)

A critical and notoriously elusive issue in Corporate Social Responsibility (CSR) research is the impact of Corporate Social Performance (CSP) on the bottom line. Instead of looking for direct correlations between social and financial performance, we hypothesize that the first result of CSR activities is the creation of trust among the stakeholders. A survey conducted on consumers of organic products provided support for our hypothesis, showing that CSP influences consumer trust and that that trust in turn influences consumers' (...) subsequent actions. The findings further suggest that intermediate variables between CSP and Corporate Financial Performance (CFP) may best support a business case for CSR. (shrink)

I argue that scientific and poetic modes of objectivity are perspectival duals: 'views' from and onto basic natural forces, respectively. I ground this analysis in a general account of objectivity, not in terms of either 'universal' or 'inter-subjective' validity, but as receptivity to basic features of reality. Contra traditionalists, bare truth, factual knowledge, and universally valid representation are not inherently valuable. But modern critics who focus primarily on the self-expressive aspect of science are also wrong to claim that our knowledge (...) is or should be ultimately mediated by ourselves. In objective science, we represent nature as a field of phenomena determined by and within explanatorily-basic physical structures that encode the causal impact of elemental physical forces. These causally-basic forces hence ground the possibility of objective scientific theory, even though (I argue) they are systematically excluded from its representational contents. I show how my notions of force and field emerge partly through my effort to naturalize concepts of 'God' and 'Laws' in 17th-century natural philosophy. In science, we use the structure of basic forces' impact to see corresponding objects. We do not see these forces themselves—and this relates to the 'transcendence' of 'God'. I supplement this historical analysis by critiquing standard accounts of objectivity, and by synthesizing elements from neo-Kantian epistemology and current 'structural' realism into a view that I call 'dynamic structuralism'. Finally, I argue that physics systematically relies on passive characterizations of phenomena like inertia and impressed force. Dynamic alternatives that are just as empirically adequate are possible, but they are non-scientific. Poetic objectivity involves a direct presentation of nature as an order of interacting forces. I elaborate first by developing a novel theory of the relation between beauty and sublimity, mediated by a basic category of 'sensory force' (e.g. a 'singing' tone in a beautiful melody). I then describe the interaction between sensory and affective dimensions of aesthetic experience, in relation to an original historical analysis of passion and 'disinterestedness' in Kant, Schiller and Nietzsche. I synthesize these lines of analysis into a critique of the role of 'expression' in art. I also resist 'spectator'-centric aesthetics, in this connection, by developing an account of artistic objectivity in dialogue with Ruskin's critique of the 'pathetic fallacy'. I contrast artistic objectivity with Romantic ideals of self-expression, while elaborating its positive relation to certain currents within Victorian and Modernist aesthetics, including Imagists' stress on 'exteriority'. My project creatively extends Nietzsche's view that philosophical and scientific theories are 'perspectival' expressions of theorists' drives. It is a virtue of Nietzsche's account that he takes the outlet of strong human drives in creative acts of theorizing to be just one among many higher modes of 'will to power' in nature—many of which are totally impersonal. But Nietzsche is still too focused on self-expression or willing one's own power. Objective science involves external forces' 'expression' in and through us, not just 'expressing' our own powers. And Nietzsche's vitalistic 'will to power' must be replaced by a basic ontology that better accommodates inorganic phenomena, like the 'lawful' order of celestial motions. Thus I aim to de-anthropomorphize and 'de-organicize' post-Kantian notions of willful striving and organic development, while preserving for force the primary ontological and evaluative status that theorists from Schiller and Goethe to Schelling and Schlegel to Emerson and Nietzsche attributed to will or to life. (shrink)

This paper explores the potential for systematic scrutiny of the language of top management to reveal signals of possible deceptive conduct. The language used in letters signed by Ramalinga Raju, Chair of the Indian multi-national company Satyam, are analysed using a multi-method quantitative approach. We explore the language in Raju’s annual report letters from 2002–2003 to 2007–2008; and in his letter of January 7, 2009 in which he confessed to deceptive conduct. We analyse the frequency of personal pronouns, the tone (...) of positivity or negativity, the frequency of words of extreme emotion and aspects of the characteristics of language use indicated by the DICTION 5.0 text analysis master variable, CERTAINTY. The text of Raju’s letters appears to have been influenced by his self-confessed deceptive behaviour. Raju’s word choice changed noticeably in his five annual report letters prior to the collapse of Satyam as the scale and impact of his financial misstatements increased. The methods presented should be considered for adoption by auditors and regulators—as a way of assessing whether signals emerging from language use warrant closer (including audit) scrutiny of a firm’s financial reporting and governance. They should also be considered for use by monitors of entity risk, such as credit rating agencies and financial analysts. (shrink)

Based on a field study, this paper explores the differential role that perceived top management trustworthiness has on female and male employees’ negative emotions and turnover intentions in organizations. A theoretical model is established that explicates a negative indirect effect of perceived top management trustworthiness on employee turnover intentions through employee negative emotions. The results reveal that there is a negative relationship between perceived top management trustworthiness and employee negative emotions and resulting turnover intentions and that this effect is stronger (...) for female employees than for male employees. These results demonstrate the pivotal role played by top management trustworthiness, provide an explanation for the turnover gender gap, and highlight the subjectivity in reactions to trustworthiness perceptions. The implications for organizations are discussed in line with the need for top management to positively influence employees and particularly women, to retain them in their workforce. (shrink)

Based on the social exchange theory, the aim of this study is to identify the association between job stress state anger, emotional exhaustion and job turnover intention. This study postulates that job related stress and state anger among nurses during COVID-19 subsequently leads to their job turnover intentions. In addition, the study also aims to see the mediating role of emotional exhaustion between COVID-19-related job stress, state anger, and turnover intentions. The sample of this study is gathered from 335 registered (...) nurses working in Pakistani hospitals dealing with COVID-19-related patients. The interrelationships between variables are checked by using structural equation modeling through AMOS. Key findings confirm that COVID-19-related job stress and state anger had a significant effect on nurses’ turnover intentions. Furthermore, emotional exhaustion mediated the relationship between COVID-19-related job stress, state anger, and turnover intentions. There is a lack of research which has assessed the impact of Novel COVID-19-related job stress and state anger on nurses’ turnover intentions in hospitals, providing empirical evidence from a developing country-Pakistan. This study offers managerial implications for hospital management and health policymakers. Moreover, nursing managers need to pay attention to nurses’ turnover intentions who are facing the issue at the front line as patients receive their initial treatment from nurses in the COVID-19 outbreak. (shrink)

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)

A top management team has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning strategy by using the fuzzy-set qualitative comparative analysis. Using a panel data of China public companies, we found three configurations conducive to aggressive tax planning and two combinations conducive to low tax planning. Specifically, the level of education, tenure, age, career experience, and size of (...) the top management team affect a firm’s propensity to engage in tax planning. Further, the results show that top management teams are not alike and highlight the differences in how these characteristics combine to impact tax planning. (shrink)

Abstract The phenomenological approach to racialization needs to be supplemented by a hermeneutics that examines the history of the various categories in terms of which people see and have seen race. An investigation of this kind suggests that instead of the rigid essentialism that is normally associated with the history of racism, race predominantly operates as a border concept, that is to say, a dynamic fluid concept whose core lies not at the center but at its edges. I illustrate this (...) by an examination of the history of the distinctions between the races as it is revealed in legal, scientific, and philosophical sources. I focus especially on racial distinctions in the United States and on the way that the impact of miscegenation was negotiated leading to the so-called one-drop rule. (shrink)

This article outlines the emergence of ABA (Applied Behaviour Analysis) in the mid-20th century, and the current popularity of ABA in the anglophone world. I draw on the work of earlier historians to highlight the role of Ole Ivar Lovaas, the most influential practitioner of ABA. I argue that reception of his initial work was mainly positive, despite concerns regarding its efficacy and use of physical aversives. Lovaas’ work, however, was only cautiously accepted by medical practitioners until he published results (...) in 1987. Many accepted the results as validation of Lovaas’ research, though both his methods and broader understanding of autism had shifted considerably since his early work in the 1960s. The article analyses the controversies surrounding ABA since the early 1990s, considering in particular criticisms made by autistic people in the ‘neurodiversity movement’. As with earlier critics, some condemn the use of painful aversives, exemplified in the campaign against the use of shock therapy at the Judge Rotenberg Center. Unlike earlier, non-autistic critics, however, many in this movement reject the ideological goals of ABA, considering autism a harmless neurological difference rather than a pathology. They argue that eliminating benign autistic behaviour through ABA is impermissible, owing to the individual psychological harm and the wider societal impact. Finally, I compare the claims made by the neurodiversity movement with those made by similar 20th- and 21st-century social movements. (shrink)

The impacts of COVID-19 have spread rapidly to global financial markets. In this context, combining the spillover index method introduced by Diebold and Yilmaz and the complex network analysis framework, we examined the volatility connectedness and the topological structure among the top ten cryptocurrencies before and during the COVID-19 crisis. The results revealed that the total volatility connectedness of the cryptocurrency market markedly increased following the outbreak of COVID-19; statically, Bitcoin, Ethereum, Cardano, and Bitcoin Cash were the net transmitters before (...) COVID-19, while Bitcoin, Ethereum, Ripple, Litecoin, Cardano, and Stellar became the major net transmitters in the market after COVID-19. Dynamically, the dynamic performance of different cryptocurrencies during the COVID-19 pandemic was heterogeneous, and the possible driving factors are diverse. Moreover, from network analysis, we further found that the COVID-19 crisis has significantly changed the topological structure of the cryptocurrency market. Our findings may help understand the typical dynamics in the cryptocurrency market and provide significant implications for portfolio managers, investors, and government agencies in times of highly stressful events like the COVID-19 crisis. (shrink)

This study examines the impact of returnee executives on top management teams' (TMTs') unethical management behavior (e.g., excess perquisite consumption). Synthesizing insights from upper echelons theory and the psychological entitlement literature, this study proposes that returnee executives cause TMTs to generate a high degree of psychological entitlement, which subsequently leads to a high degree of excess perquisite consumption in their firms. In addition, this study proposes that returnee chief executive officers, product diversification, and regional institutional development moderate the aforementioned (...) relationships by influencing managerial discretion. This study provides empirical evidence for the above view using a dataset that was constructed based on 1960 listed Chinese manufacturing companies from 2010 to 2019. From a psychological entitlement perspective, this study confirms, for the first time, that the introduction of returnee executives may have unintended negative consequences, for example, in promoting the excess perquisite consumption activities of TMTs. (shrink)

This study examines the impact of returnee executives on top management teams' (TMTs') unethical management behavior (e.g., excess perquisite consumption). Synthesizing insights from upper echelons theory and the psychological entitlement literature, this study proposes that returnee executives cause TMTs to generate a high degree of psychological entitlement, which subsequently leads to a high degree of excess perquisite consumption in their firms. In addition, this study proposes that returnee chief executive officers, product diversification, and regional institutional development moderate the aforementioned (...) relationships by influencing managerial discretion. This study provides empirical evidence for the above view using a dataset that was constructed based on 1960 listed Chinese manufacturing companies from 2010 to 2019. From a psychological entitlement perspective, this study confirms, for the first time, that the introduction of returnee executives may have unintended negative consequences, for example, in promoting the excess perquisite consumption activities of TMTs. (shrink)

This study investigates the connection between corporate social responsibility (CSR) and corporate reputation among the public using fuzzy set qualitative comparative analysis (fsQCA). To examine complex processes underlying the reactions of this influential stakeholder group, hypotheses are drawn from the category diagnosticity approach. Thereby, a psychological model of perceived (im)morality is transferred to the CSR context. In line with these hypotheses, positive/negative CSR activities influence reputation in the expected directions (H1a, b), while the effects of specific configurations of CSR (...) activities reveal an asymmetry suggesting a negativity bias (H2). Further analyses confirm that positive effects require a consistent positive performance regarding prior reputations (H3a) and the aggregated CSR activities of several previous years (H3b, c). Moreover, the relevant patterns vary between industries (H4). The present study thus contributes to CSR research by investigating a powerful but hitherto understudied stakeholder group through a category diagnosticity lens combined with a configurational approach to analysis. (shrink)

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 culture composite called “Power Balanced Freedom”. Instead of the usual regression and instrument approaches, which cannot estimate multiple causal chains including causal feedback, a non-recursive path analysis was employed with data from 85 nations. PBF predicted less national Corruption, with positive effects on Gross Domestic Product and Inequality Adjusted Human Development. The often expected reverse effect of GDP on Corruption was not significant. Contrary to influential authors from economics, culture variables are the most important predictors of corruption and its consequences. Nonetheless, our extended model supports the main thrust of their ideas and adds more precision. Our conceptual distinction of the uses of power and our empirical measure PBF reflect Kant’s ethical imperative: freedom and autonomy for everyone. Widely shared life chances as measured by IHDI reflect utilitarian, consequentialist ideas. These different ethical approaches are connected in the confirmed causal model, in line with Rawls’ first and second principle of justice. (shrink)

Healthcare workers who are on the front line of coronavirus disease 2019 and are also undergoing shift schedules face long work hours with few pauses, experience desynchronization of their circadian rhythm, and an imbalance between work hours effort and reward in saving lives, resulting in an impact on work capacity, aggravated by the lack of personal protective equipment, few resources and precarious infrastructure, and fear of contracting the virus and contaminating family members. Some consequences are sleep deprivation, chronic (...) insomnia, stress-related sleep disorders, and post-traumatic stress disorder. These sleep alterations critically affect mental health, precipitating or perpetuating anxiety, stress, and depression, resulting in the inability to regulate positive and negative emotions. Pre-existing sleep disorders are an important risk factor for the development and maintenance of PSTD when individuals are exposed to an important stressor such as a COVID-19 pandemic. At the same time, how an individual regulates the emotion associated with worries during daytime functioning impacts nighttime sleep, precipitating and perpetuating difficulties in sleeping. All of these changes in sleep and emotional regulation also alter the immune system. Sleep deprivation is commonly associated with chronic inflammatory diseases, due to the desynchronizations in circadian rhythms, causing possible psychophysiological disorders and impaired neuroimmune-endocrine homeostasis. From this perspective, we clarify in this article how sleep disorders affect the immune system and emotional regulation, explaining their phenomenological and neurobiological mechanisms, and discussing elements of cognitive and behavioral coping for health professionals to adopt and manage a healthier sleep pattern in the COVID-19 outbreak. (shrink)