Society and Business Review最新文献

{"title":"Editorial: The emphasis is on the “and”: new directions for Society and Business Review","authors":"Debbie Haski-Leventhal","doi":"10.1108/SBR-05-2021-152","DOIUrl":"https://doi.org/10.1108/SBR-05-2021-152","url":null,"abstract":"Led by experts in the field of business and society, our editorial board members help us lead the Journal forward. No academic journal can succeed without this voluntary support, and for this, I am grateful. Since I became the editor-in-chief, I have seen nearly one hundred submissions and I would like to thank all the authors who contributed to SBR. While early pioneers such as Ben and Jerry’s and Patagonia paved the way, it is only in the past two decades that we see companies taking a more holistic approach to their role in society and the community and their social and environmental responsibility. From corporate philanthropy (e.g. Crocs donating millions of shoes to medical teams around the globe) to developing treatments and vaccines, many businesses showed that in times of need, they can be a force for good. [...]if there is anything we can learn from this global pandemic, is how we can work together and connect, as humans and as organizations, to address some of the most difficult challenges that we face.","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44125430","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":"Women empowerment: new paradigm shift of Saudi women into labor workforce","authors":"M. Parveen","doi":"10.1108/sbr-10-2020-0123","DOIUrl":"https://doi.org/10.1108/sbr-10-2020-0123","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to emphasize on women empowerment that leads to a new paradigm shift of Saudi woman into labor force. This study also outlines how Saudi Government has formulated several policies and reforms to empower women in the workplace, especially gender equality. Also, this study will discourse a clear idea on numerous measures initiated by Saudi Government on how to empower Saudi women in the labor force and what would be the impact of women empowerment and gender equality on Saudi economy.\u0000\u0000\u0000Design/methodology/approach\u0000The research methodology has undertaken the Saudi feminization approach that emphasizes solely on uplifting women empowerment within the context of social changes that are arising in Saudi Arabia. The data analyzed comes from the primary data statistics report that depicts 10 years of data from general authority for statistics (GaStat) for the period ranging from 2010–2016 (Q2) and 2016 –2020 along with global gender gap index (GGGI) for the period of 2006, 2017 and 2020. Additionally, data was considered from the latest articles, Saudi news, statistics revealed by “Pew Research Center,” international labor organization (ILO, 2020), which depicts the involvement of Saudi women at international level.\u0000\u0000\u0000Findings\u0000The data were analyzed from GaStat for the period ranging from 2010–2016 (Q2) and 2016–2020 along with GGGI for the period of 2006, 2017 and 2020 that has shown drastic changes in inspiring Saudi women empowerment pertaining to the labor market, the educational field, economic participation and gender equality. The most interesting point was that the total Saudi employed persons, especially males are double of females’ ratio. It depicts that until Q3 and Q4, 2018 females were still facing unemployment phase and their economic participation was less in comparison with male Saudis. However, there found to have a new paradigm shift; rising of Saudi women in various sectors in the year 2019 where unemployment decreased to 5.7%, labor force participation at 58.8%.\u0000\u0000\u0000Social implications\u0000Saudi Arabia is stringing very hard to develop its economy over the next decade and beyond and have strong-minded to strengthen the contribution of women to development of society and economy. Currently, Saudi women have found ample job opportunities welcoming them in various sectors. Furthermore, they can work in numerous professions and fields that were formerly limited to men. According to Leyal Khalife (2019, July 1) and the statistics released by “Pew Research Center,” Saudi Arabia has experienced the highest growth rate – among G20 countries –of women joining the workforce in the past 20 years. The data revealed that women accounted for 23% of Saudi’s workforce in 2018 – a rise of 7% increase since 2018. Finally, today Saudi Arabia has shown the highest growth rate among G20 states, including Australia, Germany, Brazil and others.\u0000\u0000\u0000Originality/value\u0000The latest reforms emphasizes on minimizing the gender gap and","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41869011","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":"Gauging the ethical sensitivity of accounting students: the effect of money attitudes","authors":"G. Owusu, Rita Amoah Bekoe, Nana Adwoa Anokye Effah, Octavia Ama Serwaa Otchere","doi":"10.1108/SBR-02-2021-0015","DOIUrl":"https://doi.org/10.1108/SBR-02-2021-0015","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money.\u0000\u0000\u0000Design/methodology/approach\u0000A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test.\u0000\u0000\u0000Findings\u0000The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students.\u0000\u0000\u0000Research limitations/implications\u0000Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas.\u0000\u0000\u0000Originality/value\u0000The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45873955","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 in the wake of COVID-19: multiple cases of social responsibility as an organizational value","authors":"J. Ahmed, Q. T. Islam, Asma Ahmed, A. Faroque, M. J. Uddin","doi":"10.1108/sbr-09-2020-0113","DOIUrl":"https://doi.org/10.1108/sbr-09-2020-0113","url":null,"abstract":"\u0000Purpose\u0000Although corporate social responsibility is a well-researched concept, very few studies have studied organizational social responsibility in the face of internal/external crises. Therefore, this paper aims to examine various firms' organizational social responses to COVID-19 as an external crisis, particularly in terms of the way organizations use their resources to address social problems and the real intention behind these, and the changing organizational drivers influencing such behaviors.\u0000\u0000\u0000Design/methodology/approach\u0000The authors explore the initiatives of seven organizations from three different industries in several countries and their actions in the wake of the COVID-19 pandemic. A case study approach was taken to collect data and reach a conclusion. A combination of interviews, online communication using semi-structured questionnaires and documentary information available in the public domain was used to collect data and analyze and triangulate the events.\u0000\u0000\u0000Findings\u0000Similar internal resources and capacities of the seven organizations resulted in similar responses as they launched proactive initiatives to prepare sanitizers. This research indicates that these organizations pursued other goals besides economic one. When society needed help, these organizations responded quickly, using and reorganizing their resources to assist communities in need. Different organizations from different sectors all behaved in a similar manner, making genuine contributions to the pandemic as each was uniquely capable of doing. These organizations also used their unique capabilities to offer their resources to local communities and governments.\u0000\u0000\u0000Originality/value\u0000During the COVID-19 pandemic, efforts by corporate entities to facilitate social reform and recovery have been seen around the globe. The findings could help in understanding the responses of organizations engaging in socially responsible behaviors to overcome external crises. This paper also identifies changing organizational values and their possible impact on society and overall industry philanthropy practices in the future.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43224884","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":"Entrepreneurial orientation, externalities and social entrepreneurship","authors":"J. Gauthier, D. Cohen, C. Meyer","doi":"10.1108/SBR-01-2021-0006","DOIUrl":"https://doi.org/10.1108/SBR-01-2021-0006","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to consider how the dimensions of entrepreneurial orientation (EO) may support or diminish the creation of social value.\u0000\u0000\u0000Design/methodology/approach\u0000The approach applies Lumpkin and Dess’s multidimensional conceptualization of EO to the growing body of literature on social entrepreneurship.\u0000\u0000\u0000Findings\u0000Propositions on the effects of autonomy, competitive aggressiveness, innovativeness, proactiveness and risk-taking on social value creation are developed.\u0000\u0000\u0000Research limitations/implications\u0000The propositions offered in the paper suggest avenues for future empirical studies that seek to examine the impact of EO on social, rather than financial, performance.\u0000\u0000\u0000Originality/value\u0000A significant body of research has examined the relationship between EO and financial performance, but potential implications for social value creation remain unclear. This paper seeks to address this gap in understanding of EO and social entrepreneurship and argues that two components of EO may adversely impact the creation of social value.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43299450","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":"Entrepreneurs’ impact on the wider community: a comparative study of commercial beekeepers through the lens of social role theory","authors":"A. Alonso, M. O’Shea, S. Kok, Alessandro Bressan","doi":"10.1108/SBR-01-2021-0012","DOIUrl":"https://doi.org/10.1108/SBR-01-2021-0012","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to examine how commercial beekeepers operating in two different nations perceive their role towards their community and society. The realms of role theory will be adopted.\u0000\u0000\u0000Design/methodology/approach\u0000Data among 144 commercial beekeepers operating in both New Zealand and the United Kingdom (UK) were gathered through an online questionnaire. The design of the questionnaire, which allowed extended comments from the participating commercial beekeepers, validated the use of the inductive analysis approach that enabled the emergence of various distinctive themes, and the development of a theoretical framework.\u0000\u0000\u0000Findings\u0000Participants from both New Zealand and UK recognised similar ways of making a positive impact. Moreover, they agreed that their contribution spanned from pollinating fields and orchards, to improving food production and preserving nature. Nevertheless, the two groups also differed in their views, notably, of the degree of knowledge or awareness among stakeholders concerning beekeepers’ contribution.\u0000\u0000\u0000Originality/value\u0000By using a comparative view of how commercial beekeepers perceive their role vis-à-vis their wider community, this study addresses a call for rethinking the social value added that emanates from entrepreneurial activities, and how such value can affect society. Furthermore, in adopting social role theory, the study proposes a framework where strong associations between the empirical results and the tenets of social role theory are revealed. This framework affords a lens through which food-producing activities aimed at balancing producers’ commercial and environmental imperatives and their relationship with broader societal expectations could be reflected upon.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43709152","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":"Black African perceptions of entrepreneurial outcomes in the UK","authors":"S. Ojo","doi":"10.1108/SBR-06-2020-0087","DOIUrl":"https://doi.org/10.1108/SBR-06-2020-0087","url":null,"abstract":"\u0000Purpose\u0000This study aims to discover how ethnic entrepreneurs actually understand the performance of their business through clarification of key indicators they use in evaluating business success and failure.\u0000\u0000\u0000Design/methodology/approach\u0000The attribution of success and failure in business was investigated through in-depth interviews, bolstered by the self-determination theory, with some UK’s Black African entrepreneurs.\u0000\u0000\u0000Findings\u0000Findings suggest that ethnic entrepreneurs’ attribution of success and failure is not only subjectively constructed but also enacted through cultural symbolism. The combination of cultural and personal values provoked attitudinal idiosyncrasy that construes business failure as success.\u0000\u0000\u0000Originality/value\u0000The result offers valuable knowledge to academics/practitioners researching success and failure factors in the ethnic entrepreneurship field.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44791657","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 environmental performance on capital structure and firm performance: the case of Turkey","authors":"Ismail Kalash","doi":"10.1108/SBR-11-2020-0138","DOIUrl":"https://doi.org/10.1108/SBR-11-2020-0138","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the effect of environmental performance on the capital structure and financial performance of Turkish listed firms.\u0000\u0000\u0000Design/methodology/approach\u0000This study used data of 49 firms listed on Istanbul Stock Exchange during the period between 2014 and 2019, resulting in 205 firm-year observations. The environmental performance data were drawn from the carbon disclosure project Turkey climate change reports. Ordinary least squares and binary logistic regression models were used to examine whether environmental performance impacts the capital structure and financial performance.\u0000\u0000\u0000Findings\u0000The findings of this research revealed that environmental performance significantly positively affects the firm leverage. Findings also showed that environmental performance has a significantly positive impact on return on assets, operating profitability and return on equity, but no significant impact on stock returns.\u0000\u0000\u0000Practical implications\u0000Given the increased borrowing costs for Turkish firms after the 2018 currency crisis in Turkey, the findings of this study are very important as they enable managers of Turkish firms to make better decisions related to capital structure and to understand the role of environmental performance in reducing the cost of debt and enhancing financial performance.\u0000\u0000\u0000Originality/value\u0000To the author’s knowledge, this research is the first to investigate the effect of environmental performance on capital structure in the Turkish context, and is one of few that explained how environmental performance affects the financial performance of Turkish firms.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":"48 10","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41295271","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 underlying drivers of household purchase behaviour of life insurance","authors":"M. M. Masud, Rajibul Ahsan, N. Ismail, Sohel Rana","doi":"10.1108/SBR-08-2020-0103","DOIUrl":"https://doi.org/10.1108/SBR-08-2020-0103","url":null,"abstract":"\u0000Purpose\u0000Life insurance remains an essential part of financial and social security. The insurance penetration rate is high in the developed countries but very low in developing countries such as Malaysia, with only 4.8% penetration and extremely low underwritings. Therefore, this study aims to scrutinize the underlying determinants of a household purchase behaviour of life insurance.\u0000\u0000\u0000Design/methodology/approach\u0000The data generated from the administration of survey questionnaires to 325 households were analysed, using structural equation modelling to obtain the research purposes.\u0000\u0000\u0000Findings\u0000The analysis reveals that the knowledge of life insurance, attitudes towards life insurance, subjective norms (SN), trust and risk perception, affect the tendency of a household to purchase life insurance. The results of this study also highlight that households’ purchase-propensity influences the purchase behaviour of life insurance. Concurrently, the intention to purchase has mediating effects on explanatory variables and purchase behaviour.\u0000\u0000\u0000Originality/value\u0000This paper established awareness, SN, perceived behavioural control, trust and risk perception as the key determinants promoting positive attitudes towards purchasing life insurance. The findings of this study can be successfully applied to different stakeholders in a similar context. This study suggests that the managers of life insurance companies should adjust their policy guidelines in accordance with the positive relationship between the constructs and consumers’ intention to purchase life insurance.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44003030","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":"How corporate social responsibility mediates the relationship between corporate governance and sustainability performance in UK: a multiple mediator analysis","authors":"Kachouri Maali, R. Rakia, Mouakhar Khaireddine","doi":"10.1108/SBR-12-2020-0143","DOIUrl":"https://doi.org/10.1108/SBR-12-2020-0143","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to investigate the direct and indirect links between corporate governance and sustainability performance using corporate social responsibility.\u0000\u0000\u0000Design/methodology/approach\u0000The study is based on a sample consisting of 300 UK firms over the 2005–2017 period. This study applied structural equations models that specify both a direct and an indirect link between corporate governance and sustainability performance.\u0000\u0000\u0000Findings\u0000The authors find that corporate governance has a positive effect on sustainability performance. In addition, this study shows that corporate social responsibility fully mediates the relationship between corporate governance and sustainability performance in UK firms.\u0000\u0000\u0000Practical implications\u0000This study shows that firms are invited to engage more in sustainability performance and corporate social responsibility activities, which reduces agency conflicts between managers and shareholders.\u0000\u0000\u0000Originality/value\u0000To the authors’ knowledge, no research studies examined empirically the direct and indirect relationship between corporate governance and sustainability performance. Therefore, the main contribution of this research is to show how corporate governance effectiveness leads to higher corporate social responsibility level and sustainability performance using two analyses methods (mediator analysis and multiple mediator analysis).\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47100510","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}