Asian Journal of Business Ethics最新文献_第3页

National philosophy and religion on corporate social responsibility/public relations initiatives: a case study of Islamic influence in Brunei business system 国家哲学和宗教对企业社会责任/公共关系倡议的影响：文莱商业系统中伊斯兰教影响的案例研究

IF 1.9

Asian Journal of Business Ethics Pub Date : 2024-01-08 DOI: 10.1007/s13520-023-00190-5

Vai Shiem Leong, Zeny Sarabia-Panol, Nazlida Muhamad

{"title":"National philosophy and religion on corporate social responsibility/public relations initiatives: a case study of Islamic influence in Brunei business system","authors":"Vai Shiem Leong, Zeny Sarabia-Panol, Nazlida Muhamad","doi":"10.1007/s13520-023-00190-5","DOIUrl":"10.1007/s13520-023-00190-5","url":null,"abstract":"<div><p>National philosophy and religion can have a strong influence on a country’s business system, sociocultural environment, and corporate decisions. Islamic principles impose obligations on businesses and organizations operating in nations where Muslims predominate. This study uses Brunei as a case study to investigate how the national ideology of Brunei, <i>Melayu Islam Beraja (MIB)</i>, and Islam influence the kinds of corporate social responsibility (CSR) initiatives that companies take on and how they disclose CSR to the public. Content analysis of CSR-related information and documents available on corporate websites was used by this study and findings revealed that Islam and MIB have strong influences on CSR and public relations (PR) practices geared toward enhancing human capability and improving the socioeconomic welfare of communities to meet the national development goals. Islamic values have an impact on corporate culture, and as employees’ religious beliefs are integrated into the workplace, the business model usually aligns with the concept of CSR. In Brunei, organizations view CSR/PR as a strategic business, societal, and religious endeavor. Emphases are placed on building human capacity and wellbeing, reducing environmental issues, and engaging in altruistic initiatives. By exploring how national philosophy and religion influence a country’s business system and corporations’ CSR/PR practices, this study contributes to the body of knowledge on these study areas.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"13 1","pages":"107 - 135"},"PeriodicalIF":1.9,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139412982","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}

引用次数: 0

In search of religious individuals’ career success pattern: “to be rich but not only for me” 探寻宗教人士的事业成功模式："发财但不只为我"

IF 1.9

Asian Journal of Business Ethics Pub Date : 2024-01-03 DOI: 10.1007/s13520-023-00188-z

Jaya Addin Linando, Wolfgang Mayrhofer

引用次数: 0

Correction to: The relationship between psychological contract and voice behavior—a social exchange perspective 更正：心理契约与嗓音行为的关系--社会交换的视角

IF 1.9

Asian Journal of Business Ethics Pub Date : 2023-12-11 DOI: 10.1007/s13520-023-00187-0

Khalid Rasheed Memon, Bilqees Ghani

引用次数: 0

Global service-learning and business education: the case of Azerbaijan 全球服务学习和商业教育：阿塞拜疆的案例

IF 1.9

Asian Journal of Business Ethics Pub Date : 2023-11-10 DOI: 10.1007/s13520-023-00186-1

Omid Sabbaghi

{"title":"Global service-learning and business education: the case of Azerbaijan","authors":"Omid Sabbaghi","doi":"10.1007/s13520-023-00186-1","DOIUrl":"10.1007/s13520-023-00186-1","url":null,"abstract":"<div><p>This study investigates the development of service-learning models for business school students in Azerbaijan. Drawing on the United Nations Sustainable Development Goals, this study identifies field projects and financial literacy immersions that benefit society while also promoting partnerships between Azerbaijan’s business schools, Central Bank, and international non-profit organizations. Based on the conceptual framework of Brower (Academy of Management Learning & Education 10:58-76, 2011) and theoretical underpinnings of Kolb (2015), this article develops two service-learning models for business schools in Azerbaijan and presents new corollaries between issues of sustainable community development, service-learning, and experiential learning theory. In one service-learning model, business school students complete a service-oriented consulting project based on real-world assignments from the United Nations Food and Agriculture Organization. In a separate service-learning model, business school students partner with the Central Bank of Azerbaijan and Junior Achievement in exerting servant leadership by serving as mentors for Azerbaijan’s schoolchildren in the area of financial literacy. The service-learning models in this study are distinctive and innovative in the context of Azerbaijan, both in terms of management education development and the potential to infuse and teach the United Nations Sustainable Development Goals into the business curricula.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"13 1","pages":"31 - 49"},"PeriodicalIF":1.9,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135092374","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}

引用次数: 0

Do corporate governance dynamics drive performance of state-owned and non-state-owned enterprises? An Indian perspective 公司治理动态是否推动了国有和非国有企业的绩效？印度视角

IF 1.9

Asian Journal of Business Ethics Pub Date : 2023-11-02 DOI: 10.1007/s13520-023-00185-2

Khushboo Tanwer, Mahesh Chand Garg

{"title":"Do corporate governance dynamics drive performance of state-owned and non-state-owned enterprises? An Indian perspective","authors":"Khushboo Tanwer, Mahesh Chand Garg","doi":"10.1007/s13520-023-00185-2","DOIUrl":"10.1007/s13520-023-00185-2","url":null,"abstract":"<div><p>The current study examines how corporate governance (<i>CG</i>) affects the business performance of state-owned enterprises (SOEs) and non-state-owned enterprises (non-SOEs). The data of 36 listed SOEs and 104 non-SOEs registered on the Indian BSE Dollex 200 has been endorsed for 10 years (2011–2012 to 2020–2021). Both random effects model and fixed effects models are used for analysis. Using regression analysis as a tool to check the impact of the board variables (board attendance, board meetings, board size, board independence and women directors) as CG indicators on firm performance (<i>ROA</i>, <i>ROE</i> and Tobin’s <i>Q</i>), this study reports that <i>CG</i> variables do not have any significant impact on the firm performance of SOEs other than appointment of the independent directors and board attendance. However, <i>CG</i> practices are significantly associated with the corporate performance of non-SOEs other than board meetings. This study provides insight into how <i>CG</i> practices affect SOEs and non-SOEs differently and highlights the importance of ownership pattern in the connection between <i>CG</i> standards and Indian corporate value.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"13 1","pages":"1 - 30"},"PeriodicalIF":1.9,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135973234","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}

引用次数: 0

Organizational moral learning by spiritual hearts: explorative cases from Brunei’s public sector 通过心灵进行组织道德学习:来自文莱公共部门的探索性案例

IF 1.3

Asian Journal of Business Ethics Pub Date : 2023-10-24 DOI: 10.1007/s13520-023-00184-3

Iznan Tarip

{"title":"Organizational moral learning by spiritual hearts: explorative cases from Brunei’s public sector","authors":"Iznan Tarip","doi":"10.1007/s13520-023-00184-3","DOIUrl":"10.1007/s13520-023-00184-3","url":null,"abstract":"<div><p>Although there are several conceptions of organizational moral learning (OML), there is a need for more empirical studies. This study aims to provide illustrations of the dynamism of organizational moral learning by spiritual hearts (OML-SH), where OML and organizational immoral learning (OIL) are coupled antagonistically. Two OML-SH initiatives (i.e., the Quality Control Circle program and 100-hour training record system) within Brunei’s public sector are scrutinized to illustrate the dynamic process of OML-SH, spanning individual, group, and organizational levels. From the two exploratory case studies, the purifying mechanism was coined to capture the laminated interplay between the spiritual hearts, group understanding, leadership, organizational intention, structure, culture, and resources to drive OML. In contrast, the corrupting mechanism was also coined as the opposite force to drive toward OIL. From the study, leadership and organizational learning repositories were seen to play essential roles in the purification of the spiritual heart (i.e., individual moral development). Additionally, the spiritually diseased hearts occupying the two extremes of OML and OIL were seen to experience moral ambivalence, which was also not captured in previous studies. The paper concludes with suggestions to manage moral ambivalence for more positive outcomes, drive OML further and impede OIL simultaneously.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"12 2","pages":"513 - 533"},"PeriodicalIF":1.3,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134797457","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}

引用次数: 0

The role of professional commitment on rationalization tendency of earning management: an experimental study 职业承诺对盈余管理合理化倾向的作用:实验研究

IF 1.3

Asian Journal of Business Ethics Pub Date : 2023-10-14 DOI: 10.1007/s13520-023-00183-4

Dovi Septiari, Sany Dwita, Helga Nuri Honesty

{"title":"The role of professional commitment on rationalization tendency of earning management: an experimental study","authors":"Dovi Septiari, Sany Dwita, Helga Nuri Honesty","doi":"10.1007/s13520-023-00183-4","DOIUrl":"10.1007/s13520-023-00183-4","url":null,"abstract":"<div><p>This study investigates the role of advantageous comparisons and professional commitment in earning management rationalization. Our study adopted a laboratory between-subject experimental design with 139 accounting students. The results show that advantageous comparisons and professional commitment affect the rationalization of earning management actions. Moreover, compared to participants with high levels of professional commitment, those with low levels of professional commitment view earning management as a more appropriate action when they are engaged in earning management and viewing the egregious example of that action. This finding is important because it explains how personal psychological factors affect the ethical cognitive processes of accountants. This study complements the lack of previous studies and argues that the propensity to compare acts of delinquency depends on an individual's commitment to their profession. We also emphasize the importance of investigating this issue outside of the US context. The results of this study may be helpful to managers, practitioners, academics, and accounting researchers with a better understanding of the potential impact of exposure to earning management practices and an individual’s professional commitment to earning management behaviour. Further, based on this study, all stakeholders may be better positioned to suggest possible remedies and mitigate these behaviours.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"12 2","pages":"493 - 512"},"PeriodicalIF":1.3,"publicationDate":"2023-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134796387","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}

引用次数: 0

Review of the compliance of the mandatory corporate social responsibility (CSR) by the Indian corporate sector 审查印度企业部门对强制性企业社会责任(CSR)的遵守情况

IF 1.3

Asian Journal of Business Ethics Pub Date : 2023-09-29 DOI: 10.1007/s13520-023-00182-5

Atul Kumar, Vinaydeep Brar, Chetan Chaudhari, S. S. Raibagkar

{"title":"Review of the compliance of the mandatory corporate social responsibility (CSR) by the Indian corporate sector","authors":"Atul Kumar, Vinaydeep Brar, Chetan Chaudhari, S. S. Raibagkar","doi":"10.1007/s13520-023-00182-5","DOIUrl":"10.1007/s13520-023-00182-5","url":null,"abstract":"<div><p>From the financial year 2014-15, the Indian corporate sector was made to comply with a newly introduced Sect. 135 (5) by the Companies Act of 2013. The rule required select companies to spend 2% of their average net profits on CSR initiatives. This paper tries to find if the companies have complied with the provision based on data for six financial years starting 2014-15. CSR performance of the top thirty companies forming part of the Bombay Stock Exchange (BSE) Sensex was evaluated and a CSR Spend-to-Obligation (CSR SO) Index was calculated comparing the actual spend vis-à-vis the obligatory requirement. A quantitative and a qualitative methodology were used for the analysis. The quantitative method involved computation of the CSR SO index at various levels. The “quality” of the CSR expenditure was also assessed by speaking to twelve experts from the Corporate to find out if the expenditure was in the right direction. The results show that the aggregate average six-year CSR SO index for the 30 Sensex companies is 0.98, suggesting that companies comply with the requirements of mandatory CSR. Moreover, the experts confirm that CSR spending is in the right spirit and direction. It certainly has a long-term orientation and qualifies as quality spending. A novel CSR-SO index is presented that compares CSR performance by comparing actual CSR spending with obligatory requirements. This index can act as a barometer for CSR performance and facilitate objective evaluation. Additionally, the qualitative assessment of CSR spending shows a holistic approach to evaluating CSR.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"12 2","pages":"469 - 491"},"PeriodicalIF":1.3,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134797941","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}

引用次数: 0

Responsible innovation and resource-based theory: advancing an antecedent-outcome model for large manufacturing firms through structured literature review 责任创新与资源基础理论:基于结构化文献综述的大型制造企业前因-结果模型

IF 1.3

Asian Journal of Business Ethics Pub Date : 2023-09-14 DOI: 10.1007/s13520-023-00181-6

Khalid Rasheed Memon, Say Keat Ooi

{"title":"Responsible innovation and resource-based theory: advancing an antecedent-outcome model for large manufacturing firms through structured literature review","authors":"Khalid Rasheed Memon, Say Keat Ooi","doi":"10.1007/s13520-023-00181-6","DOIUrl":"10.1007/s13520-023-00181-6","url":null,"abstract":"<div><p>Technological innovations, despite their several benefits, may have drawbacks, thus, they need a control mechanism or directional channel. Responsible innovation (RI) has gained popularity in technology-intensive countries as a way to regulate otherwise uncontrollable and radical technological innovations. However, existing RI research lacks a clear theoretical foundation and has not adequately addressed the commercial and performance aspects of innovative products and firms. The current research proposes an empirically testable model for RI by conducting a structured literature review, focusing on the commercial aspect of innovative products and firms’ sustainability performance in the financial, social, and environmental dimensions. The study suggests a link between RI and the resource-based theory of the firm and proposes that RI can be seen as a distinctive competency developed through the firm’s resources and capabilities. The model would help enterprises achieve ethical and social acceptability and improve sustainability performance. Metadata examination of 98 articles yielded insights. The findings and future research directions of this study provide new insights for business strategy and policy.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"12 2","pages":"441 - 467"},"PeriodicalIF":1.3,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134796636","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}

引用次数: 1

Organizational politics and affective commitment of expatriates: moderating role of Islamic work ethics 组织政治与外派人员情感承诺：伊斯兰职业道德的调节作用

IF 1.3

Asian Journal of Business Ethics Pub Date : 2023-08-18 DOI: 10.1007/s13520-023-00180-7

Adnan Riaz, Syed Ahsan Jamil, Saira Mahmood

{"title":"Organizational politics and affective commitment of expatriates: moderating role of Islamic work ethics","authors":"Adnan Riaz, Syed Ahsan Jamil, Saira Mahmood","doi":"10.1007/s13520-023-00180-7","DOIUrl":"10.1007/s13520-023-00180-7","url":null,"abstract":"<div><p>Are the employees working in different countries and enjoying healthy compensation truly loyal to their organization? Our study attempts to answer this question by examining the role of perception of politics on the affective commitment of expatriates in the Sultanate of Oman. Following the axiom of equity theory, the relationships between the perception of politics (POP) to affective commitment (AC) and Islamic work ethics (IWE) to affective commitment (AC) was tested. The moderating role of Islamic work ethics was also examined in the POP-AC relationship. Responses from 146 employees were collected following a simple random sampling technique. Employees working in different organizations at various managerial levels were approached for data collection. Descriptive statistics, correlation, and regression tests were applied to test hypotheses using SPSS-22.0 and SmartPLS-4. Results confirmed the positive relationship between Islamic work ethics to affective commitment and the negative relationship between perception of politics to affective commitment. Moreover, the negative relationship between the perception of politics with affective commitment was weaker when Islamic work ethics were high. Practical implications of the study are presented based on the results.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"12 2","pages":"419 - 439"},"PeriodicalIF":1.3,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42482292","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}

引用次数: 0