Society and Business Review最新文献

{"title":"The influence of workplace Confucian culture on employees’ organizational commitment through the modelling role of moral identities","authors":"Hong Quan Nguyen, Le Ngoc Ha Nguyen, Linh Chi Hoang, Thi Thanh Hau Phan, Thi Phuong Hoa Dang, My Binh Phuong Ngo","doi":"10.1108/sbr-01-2024-0027","DOIUrl":"https://doi.org/10.1108/sbr-01-2024-0027","url":null,"abstract":"Purpose\u0000This article aims to provide a theoretical unifying framework for workplace Confucian culture and employees’ organizational commitment (OC) through the modelling role of moral identities. The context is education in Vietnam.\u0000\u0000Design/methodology/approach\u0000Based on employees’ OC theory, a theoretical model was built. Administrative staff and teachers were asked to participate in the study with the assistance of preschool educational institutions in Vietnam. A survey was performed, and data from 421 participants were collected. The moderated structural equation technique was used to test hypotheses.\u0000\u0000Findings\u0000The study has demonstrated the positive impact of workplace Confucian culture applications on employees’ perceptions and participation in corporate social responsibility (CSR). The study also confirms the positive impact of employees’ perceptions and participation in CSR. In addition, another conclusion is the moderating effect of moral values on the relationship between workplace Confucian culture and aspects of CSR.\u0000\u0000Research limitations/implications\u0000The study focuses on Confucian-culture employees in workplaces, suggesting that their perception of CSR may differ from those from other backgrounds. The authors then plan to state the comparison in further research. The main finding of the study is that WCC and CSR affect employee OC, but there are other factors that could be influenced by WCC and CSR. Future research should explore these factors to improve the current model.\u0000\u0000Practical implications\u0000Confucian ideology has been constructed and developed for a long time, but this study has examined its practical implications for favourably effecting human behaviour, thereby demonstrating its potential in organizational culture and practical application.\u0000\u0000Social implications\u0000This theoretical framework can be profitably used in educational organizations.\u0000\u0000Originality/value\u0000The study adds to the body of research on OC in two ways. The first way is to explain how a beneficial organizational factor – the Confucian workplace culture – contributes to employees’ OC. The second way involves examining the effects of moral identity on participation and perception of CSR.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141640008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate social responsibility and tax avoidance: the moderating role of economic freedom","authors":"Catherine Acosta Garcia, Isabelle Verleyen, Annelies Roggeman","doi":"10.1108/sbr-11-2023-0345","DOIUrl":"https://doi.org/10.1108/sbr-11-2023-0345","url":null,"abstract":"Purpose\u0000Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our understanding of this relationship. Although a few studies have responded to this call, research toward moderating variables is still nascent. The purpose of this study is to analyze the moderating role of economic freedom (EF) and its interaction with power distance (PD) on the relationship between CSR and TA.\u0000\u0000Design/methodology/approach\u0000Based on a sample of 3,866 publicly listed firms from 44 countries over the period 2010–2018, the authors use multivariate regressions techniques to investigate whether and how EF moderates the relationship between CRS and TA and how PD influences this effect.\u0000\u0000Findings\u0000Findings indicate that the potentially positive relationship between CSR and TA is weaker for firms in institutional environments with higher EF. Moreover, we find that this moderating effect is stronger when PD is lower.\u0000\u0000Practical implications\u0000This study has important implications. It offers insights for managers to reflect on their CSR and taxation practices, and for policymakers to consider the institutional conditions that facilitate corporations’ social and tax-responsible behavior. These findings indicate the necessity of integrating cultural, regulatory and collaborative elements to observe corporations engaged in social and tax-responsible behavior.\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first study to investigate the moderating effect of EF on the relationship between CSR and TA, and its interaction with PD. Moreover, our sample includes firms based in Europe, North and South America, Asia and Oceania, facilitating the study of EF and PD’s broad diversity.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141655725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of flexible work arrangements on an older grieving population","authors":"Marlee Mercer","doi":"10.1108/sbr-09-2023-0285","DOIUrl":"https://doi.org/10.1108/sbr-09-2023-0285","url":null,"abstract":"Purpose\u0000Age-inclusive management practices are crucial for addressing the needs of the older workforce, but there is limited research on these practices. One underexplored area is how workplaces can support older employees dealing with the loss of a loved one. The psychological process of loss differs for older employees and can have adverse effects on their ability to perform in the workplace. The purpose of this paper is to explore how workplaces can provide the necessary tools to support their older grieving employees.\u0000\u0000Design/methodology/approach\u0000This conceptual paper draws on the job-demand resource model and signaling theory to investigate how flexible work arrangements can support older employees after a bereavement and contribute to optimal employee performance.\u0000\u0000Findings\u0000Flexible work arrangements are theorized to lead to optimal performance via informational support. An ethical climate and stronger cultural competencies are proposed to strengthen this relationship. A theoretical framework is presented for a comprehensive research approach.\u0000\u0000Originality/value\u0000This paper advances the current understanding of age-inclusive management and offers a novel perspective on the benefits of flexible working arrangements.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141666521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mandatory CSR regime strips the competitive advantage: a comparative study of pre-post CSR mandate using the Bandwagon-bias effect theory","authors":"T. Pathak, Ruchi Tewari, Samuel Drempetic","doi":"10.1108/sbr-01-2024-0002","DOIUrl":"https://doi.org/10.1108/sbr-01-2024-0002","url":null,"abstract":"\u0000Purpose\u0000With corporate social responsibility (CSR) becoming mandatory, several firms in India have been compelled into spending resources on CSR while their business strategy and processes were unprepared to take up CSR activities, effectively. In this light, the CSR relationship with other business functions would be altered. Using Thomson Reuters data from 2010 to 2018 (pre-mandate to post-mandate) this study aims to re-examine the relationship between CSR and financial performance.\u0000\u0000\u0000Design/methodology/approach\u0000The current study is rooted in the bandwagon-bias effect theory and uses a long-term data (2010–2018) of Indian firms. It uses Refinitiv Thomson Reuters ESG rating to measure CSR and accounting measures for financial performance (FP) to make a pre-post analysis of the impact that mandatory CSR regime has had on firms performance. The study uses the weighted panel regression method.\u0000\u0000\u0000Findings\u0000The relationship between CSR and FP is different when CSR was voluntary than when it has been mandated by Law. CSR has a positive effect over the FP during the voluntary phase but this positive relationship weakens during the mandatory phase. The waning effect of CSR over FP substantiates the presence of bandwagon bias effect which can be explained by the crowding-in of several companies engaged in CSR activities because of the mandatory CSR law.\u0000\u0000\u0000Research limitations/implicationsv\u0000Few countries have made CSR mandatory therefore CSR literature is limited. But mandating CSR is a growing phenomenon so this study augments to the body of knowledge. Until now literature generally converged on a positive relationship between CSR performance and FP but the current study shows altering directions to this relationship in a changing CSR environment. The use of the bandwagon-bias theory contributes to the theoretical approaches. Theoretically, the findings add to the body CSR literature and offer impetus to the evolving domain of impact measurement and reporting.\u0000\u0000\u0000Practical implications\u0000Results of the study offer a clear indication to managers that they need to re-strategise their CSR activities during the mandatory CSR environment if they wish to draw instrumental benefits of a positive impact on the FP of their firms. CSR expenditure is now a leveller so managers may either exceed the mandatory 2% expenditure as some firms did during the voluntary CSR phase or else design their CSR implementation plans to bring about a more impactful positive change. Communicating the impact of CSR to influential and powerful stakeholders beyond the mandatory reporting to the government is yet another way through which managers can draw benefits of CSR activities. Additionally to draw positive results from CSR activities firms may consider adopting international reporting and benchmarking standards such as the GRI and ISO 26000. Finally, the results of the study can be used by policymakers to make a note that the CSR law is causing a weakening of the financial benefits a","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141667727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Back to the basics: is business ethics an oxymoron?","authors":"Mohammad A. Ali, Faiza Abbas, Rhoda Joseph","doi":"10.1108/sbr-12-2023-0384","DOIUrl":"https://doi.org/10.1108/sbr-12-2023-0384","url":null,"abstract":"\u0000Purpose\u0000This paper intends to argue against the idea of an asocial business arena by reiterating the original philosophical underpinnings of theories on the creation of society, societal institutions and the relationship between society and societal institutions. This paper posits that business and ethics, though initially aligned, have been systematically maligned and distorted. The authors present a theoretically justified argument that business and ethics can and should seamlessly exist in the same realm.\u0000\u0000\u0000Design/methodology/approach\u0000This is a theoretical study that endeavors to go back to the original theories on business and society to challenge the view that business ethics is an oxymoron. For this purpose, the authors survey and interpret the scholarly works of Adam Smith, Aristotle and John Locke.\u0000\u0000\u0000Findings\u0000Given the economic debacles faced by the USA and the world economy in the past two decades, this study argues that one significant factor for these financial disasters could be that the original ideas about self-interest, societal interest, the free market system and the relationship between society and its constituting components, i.e. individuals, groups and institutions, have been distorted over time. Based on the interpretation of the original ideas around business and society, the authors find that some distortion of the original theories have indeed occurred.\u0000\u0000\u0000Originality/value\u0000This study is going against a well-established prevalent idea that business ethics is an oxymoron. It is claimed that the endoxa about business and its place in society often represents misinterpretations of the original ideas on the relationship between business and society. The originality of this work lies in challenging this dangerous idea by revisiting by journeying back in philosophical history to cut through the ideological scar tissue and reach the original arguments surrounding society and societal institutions.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141687977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate social innovation: a systematic literature review and research agenda","authors":"Mennatallah Morsy, Paul Trott, Daniel Sunghwan Cho","doi":"10.1108/sbr-06-2023-0176","DOIUrl":"https://doi.org/10.1108/sbr-06-2023-0176","url":null,"abstract":"\u0000Purpose\u0000The new concept of corporate social innovation (CSI) has witnessed a steady growth in the business and management academic world over the past 20 years. Yet its adoption by corporations has been notably slow. This paper aims to operationalize the concept and develop a research agenda for CSI.\u0000\u0000\u0000Design/methodology/approach\u0000A systematic review of the current literature in the recent past (1999–2020) has been embraced in this research. The review is based on 40 articles and offers a descriptive and a thematic analysis of the literature.\u0000\u0000\u0000Findings\u0000The authors demonstrate the development of the concept over time and identify 12 themes to assist in the institutionalization of CSI.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this study is the first to provide an enhanced overview of the current state of CSI. The paper shows how a variety of different definitions of corporate social innovation have been used in the business and management literature. The findings provide a unique conceptual framework and a detailed research agenda for scholars seeking to examine CSI.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141360188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainability on the horizon? An investigation into sustainable banking practices in an emerging economy","authors":"K. Sani, A. Gbadamosi, R. Al-Abdulrazak","doi":"10.1108/sbr-09-2023-0275","DOIUrl":"https://doi.org/10.1108/sbr-09-2023-0275","url":null,"abstract":"Purpose\u0000This study aims to investigate sustainability practices in the banking industry, focusing on a developing economy. It uses the triple-bottom-line framework to answer the following research question: how do banks in Nigeria conceptualise sustainability, and what role does it play in their banking practices?\u0000\u0000Design/methodology/approach\u0000This study adopts a social constructivist approach in its exploration of banking sustainability practices in an emerging economy, and the research design is a purpose-based (exploratory) approach. The qualitative data was collected from 33 bank personnel from various bank units and departments through semi-structured interviews to achieve the research objective.\u0000\u0000Findings\u0000The study reveals a lack of sustainability policies and programmes, as banks focus mainly on profitability. It uncovers unfair treatments of bank workers through casualisation, low wages and work overload. It indicates that most banks in developing countries ignore environmental considerations, as they still carry out paper-based transactions and use diesel-powered generators, which cause various negative environmental impacts. It also confirms that governments and banks in the country are not doing enough to propagate sustainable practices and banks have also not taken advantage of the sustainability concept to promote their brands; instead, they consider it as requiring additional operational costs.\u0000\u0000Practical implications\u0000The findings demonstrate the need for banks to see sustainability from a marketing point of view and adopt sustainable practices to create additional value that will improve their brand image and enhance their competitiveness.\u0000\u0000Originality/value\u0000The importance of sustainability in the banking industry in emerging economies is considered a viable means of contributing to the overall development goals of the United Nations as the world tries to preserve the environment. It also highlights the consequences of inaction or unsustainable banking practices.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2024-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140652241","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The introspections of contemporary business research: a call for scientific creativity","authors":"Kuldeep Singh","doi":"10.1108/sbr-07-2023-0218","DOIUrl":"https://doi.org/10.1108/sbr-07-2023-0218","url":null,"abstract":"Purpose\u0000This study aims to squeeze some critical viewpoints from the shifting landscape of business research (she), that conceals her true personality. Today, she is relentlessly struggling to strike a good balance between science and creativity. Therefore, she resolves to pivot the scholarly attention towards “scientific creativity”.\u0000\u0000Design/methodology/approach\u0000Business research is personified in this viewpoint paper. By adopting the methodology of third-person omniscient, the author pens the introspections of contemporary business research, and how she would express herself in modern times if she were a living person.\u0000\u0000Findings\u0000Business research introspects that she is suffering from the phenomena of “existential crisis” and “popularity fallacy” in contemporary times. Though she believes that the science of business research is evolving significantly, worries about becoming scientifically monotonous grip her in the dark of the nights. She laments the grim reality of today; studies of a similar nature dominate the research literature while the philosopher in her is fading gradually. Therefore, she calls for more “scientific creativity”. She realises that solving societal problems must remain her foremost priority. However, she believes that her priorities towards society and world peace depend on whether she could revitalise the fading philosopher of personality.\u0000\u0000Originality/value\u0000The current viewpoint paper is an attempt to shed some light on the landscape of contemporary business research, which is undergoing unremitting changes. It also highlights the desirable changes in the context of business research.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140701965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Can money buy happiness? Bribery practices and ethical awareness in emerging markets","authors":"Chomsorn Tangdenchai, A. Chintakananda","doi":"10.1108/sbr-07-2022-0184","DOIUrl":"https://doi.org/10.1108/sbr-07-2022-0184","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the relationships among senior managers’ reports of bribery practices, ethical awareness and firm productivity in Thailand. Bribery pervasiveness is examined as moderating the relationship between bribery practices and ethical awareness. Ethical awareness is examined as a mediating effect of bribery practices and managerial perceptions of firm productivity.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses a mixed-method approach consisting of interviews with more than 20 senior managers and surveys collected from more than 200 senior managers in Thailand’s manufacturing and construction industries. Hierarchical regression is used to test the hypotheses.\u0000\u0000\u0000Findings\u0000Senior managers report that their firms are more likely to flout ethical principles when they perceive that their industries feature widespread bribery practices. However, the tests fail to support the hypothesis that the flouting of ethical principles leads to less productivity.\u0000\u0000\u0000Originality/value\u0000This study contributes to transaction cost economics theory by extending the concept of illegal transaction cost minimization to managerial perceptions of firm productivity. This study also integrates research on bribery rationalization by considering how managerial rationalization and justification of bribery practices impact managerial perceptions of firm productivity and ethical awareness. This research provides managers with an understanding of how attitudes toward ethical conduct and unethical actions impact perceptions of firm productivity.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140355545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The idea of adaptation in transaction cost economics: an application to stakeholder theory","authors":"Vladislav Valentinov, C. Iliopoulos","doi":"10.1108/sbr-03-2023-0072","DOIUrl":"https://doi.org/10.1108/sbr-03-2023-0072","url":null,"abstract":"\u0000Purpose\u0000Transaction cost economics sees a broad spectrum of governance structures spanned by two types of economic adaptation: autonomous and cooperative. Stakeholder theorists have drawn much inspiration from transaction cost economics but have not paid explicit attention to the centrality of the idea of adaptation in this literature. This study aims to address this gap.\u0000\u0000\u0000Design/methodology/approach\u0000The authors develop a novel conceptual framework applying the distinction between the two types of economic adaptation to stakeholder theory.\u0000\u0000\u0000Findings\u0000The authors argue that the idea of cooperative adaptation is particularly useful for describing the firm’s collaboration with primary stakeholders in the joint value creation process. In contrast, autonomous adaptation is more relevant for firms interacting with secondary stakeholders who are not directly engaged in joint value creation and may not have formal contractual relationships with the firm. Accordingly, cooperative adaptation can be seen as vital for resolving team production problems affecting joint value creation, whereas autonomous adaptation addresses how the firm maintains legitimacy within the larger stakeholder environment.\u0000\u0000\u0000Originality/value\u0000Similar to its significance for transaction cost economics, the distinction between the two types of adaptation equips stakeholder theory with a new systematic understanding of a potentially broad spectrum of firm–stakeholder collaboration forms.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139803768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}