Correction: Speaking Truth to Power: Twitter Reactions to the Panama Papers

Journal of Business Ethics -     

Mortgage lending,monetary policy,and prudential measures in small euro‐area economies: Evidence from Ireland and the Netherlands

This paper examines whether the increased use of macroprudential policies since the global financial crisis has affected the impact of (euro‐area and foreign) monetary policy on mortgage lending in Ireland and the Netherlands, which are both small open economies in the euro area. Using quarterly bank‐level data on domestic lending in both countries for 2003–2018, we find that restrictive euro‐area monetary policy shocks reduce the growth of mortgage lending. We find evidence that stricter domestic prudential regulation mitigates this effect in Ireland, but not so in the Netherlands. There is some weak evidence for an international bank lending channel that can be mitigated by stricter lender‐based domestic prudential regulation.     

New Developments in Soviet Advertising and Marketing Theory

This paper contrasts Soviet and Western advertising and marketing theory, and explains how Soviet theory has progressed in recent years. Soviet advertising practice has been adversely affected by the central planners' aim of regulating advertising, as well as consumption, so that demand is not stimulated beyond what is thought to be ‘rational’ or desirable. However, without abandoning their traditional product orientation, Soviet marketing theorists are developing the idea that consumer interests should be more important in product development. Moreover, in sharp contrast to previous Soviet practice, market segmentation is being examined as a means to increase the effectiveness of advertising. However, the omission of the important geographical and national group variables from this segmentation strategy implies that political considerations will remain paramount in any changes in theory or practice.     

Accounting and networks of corruption

This study examines the nature and role of accounting practices in a network of corruption in an influence-market setting. The study focuses on the Canadian government’s Sponsorship Program (1994–2003), a national unification scheme that saw approximately $50 million diverted into the bank accounts of political parties, program administrators, and their families, friends and business colleagues. Relying on the institutional sociology of Bourdieu, the study demonstrates the precise role of accounting practices in the organization of a corrupt network imbued with a specific telos and certain accounting tasks. The study illustrates how accounting is accomplished and by whom, and it shows how the ‘skillful use’ of accounting practices and social interactions around these practices together enable corruption. In so doing, the study builds on a growing body of work examining criminogenic networks and the contextual, collaborative and systemic uses of accounting in such networks.     

Lessons from the field: reflecting on a tourism research journey around the ‘celtic’ periphery

The challenge within the tourism academy to acknowledge the situated nature of knowledge within the research process is intensifying. Drawing on a multidisciplinary body of reflexive narratives and recent work in tourism that acknowledges the personal influences that construct knowledges, this paper embraces this challenge by offering an autobiographic narration of field work in Ireland, Scotland and Cornwall. Food tourism is employed as a conceptual vehicle to pursue a more culturally focused, critical tourism investigation, thereby contributing to work that extends tourism research beyond the sphere of management and business. Drawing on research involving in-depth interviews with (food) tourists and participant observation, it is suggested that tourism knowledge is constructed at the micro-level, directly shaped by seemingly insignificant or overlooked moments. The paper illustrates how personal aspects of field work (gender, age, ethnicity, personal insecurity, loneliness and physical demands), combined with overcoming more practical issues (weather and transport logistics), should inform the contextual foundations of any empirical research; it from these moments where tourism knowledge is truly cultivated. Underpinned by qualitative methodological literature within a framework of critical realism, it urges others to embark upon a similar reflexive journey in order to develop tourism research into a robust sphere of academic enquiry.     

OIKOS: Convergence in business ethics

The current focus on corporate culture in managerial theory, on character development in business ethics, and on the work—family relationship in family studies calls for an integrating concept to help us explore the relationship of work, family, and fundamental values. The ancient Greek concept of the oikos offers a basic framework for understanding the ensemble of emotional commitments and faith values underlying ethical action in organizational life. Examination of the interrelationships among the arenas of work, family and faith directs us to the importance of ecclesiologies, faith concepts, and family forms for business ethics. William Johnson Everett is Associate Professor of Ecclesiology and Director of the OIKOS Project on Work, Family and Faith at the Candler School of Theology, Emory University, Atlanta. He is the author of many articles in social ethics as well as Blessed Be the Bond: Christian Perspectives on Marriage and Family (Fortress Press, 1985). He is co-author of Disciplines in Transformation: A Guide to Theology and the Behavioral Sciences (University Press of America, 1979).     

Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?

This paper inquires into a recent finding that shows that proximity to the editor of a top accounting journal significantly increases one's chances of publishing in that journal. Three explanations are provided for this finding—two based on ‘rational self-interest’ and one on the ‘good-faith economy’. These explanations are further considered in light of interview data collected from individuals who worked in the same social space as these editors. While the first two of these explanations align themselves with the field's dominant methodological assumptions they alone do not fully describe actual practice in this field. Indeed, to the extent that this field's actors ignore or discount the third, good-faith explanation the field abrogates its scientific commitment to truth-seeking and objectivity, putting its faith instead in a naïve and potentially damaging vision of human behavior.