Consumer Protection and Environmental Protection: Contradictions and Suggested Steps Towards Integration

The author states that traditional consumer policy, as carried out by the European Union for example, does not meet the requirements of sustainable development. Traditional consumer policy helps the consumer to consume as much as he wishes, whereas sustainability sometimes requires reduction of consumption. The disparity cannot be bridged by attempting to balance out two fundamentally different policies. Sustainability must be acknowledged as the basis, and consumer policy must be reshaped taking environmental needs into account. The author pleads for the employment of a mix of legal, economic, and behavioural scientific means to reach the necessary goals. It is argued that NGOs should play a dominant role in the "greening" of consumer policy.     

Towards a Framework of Reverse Knowledge Transfer by Emerging Economy Multinationals: Evidence from Chinese MNE Subsidiaries in the United States

This article extends the research on knowledge transfer by emerging‐economy multinationals (EEMs) by exploring the determinants of successful reverse knowledge transfer (RKT) in Chinese enterprises operating in the United States. Building upon organizational evolution and learning literature, we propose a model linking strategic asset‐seeking motivations, headquarters (HQ) control, and subsidiary age to RKT. The model is empirically tested in the context of Chinese enterprises in the United States and further justified by four cases of Chinese multinationals. Our exploratory study provides initial evidence that strategic asset‐seeking motivations and HQ control are significantly and positively related to RKT. Furthermore, our empirical evidence indicates a negative relationship between subsidiary age and RKT. We discuss the implications for theory development and practice for managing and organizing EEMs and their subsidiaries and suggest avenues for future research on this emerging phenomenon. © 2016 Wiley Periodicals, Inc.     

环境税经济效应研究:一个趋于全面分析框架的尝试

本文从一般均衡分析方法入手构建了环境税经济效应研究的理论模型,从而克服了传统庇古税局部均衡分析的局限性.在次优税收理论架构下,环境税"双重红利"假说是不成立的,最优污染品课税的税率水平只能定位在低于庇古税税率水平上.但引入非同质性假设条件后论证表明,环境税"双重红利"假说可能是成立的,从而为环境税税率水平定位在高于庇古税税率水平之上提供了可能.     

The Knowledge Economy and Moral Community

This essay suggests that the 21st century knowledge economy represents a moderate form of moral community. To show this I first clarify the ideas of moral community and a knowledge economy. The latter reflects the emergence of high volume, high speed, high precision (or +VSP) electronic communications and exchange networks, both of which embody the ethical value of reciprocity. One result has been the emergence of commercially oriented knowledge communities. In conclusion, the +VSP communications knowledge economy raises several problems, about truth, social turbulence, and democratic community.     

The Economy Today and a Policy Framework for Today and Tomorrow

The U.S. economy appears to be on track for a sustainable recovery, dominated by private demand, with major components of growth other than residential construction likely to grow at a healthy rate through 2011. Inflation is likely to remain in an acceptable zone, but policymakers must be vigilant concerning inflation expectations. Employment is expected to recover slowly. Within this broad outlook, uncertainty appears to be growing, particularly with the unrest in the Middle East and North Africa. This uncertainty implies that flexibility is essential in either extending Federal Reserve asset purchases or in exiting from its current position. Given that passive unwinding of this position will probably not be feasible and that monetary policy acts with lags, it is important to employ a forward-looking rule to guide action.     

Managers as Moral Leaders: Moral Identity Processes in the Context of Work

Journal of Business Ethics - This qualitative study explores how business leaders narrate their personal ways of recognizing, reasoning, and resolving moral conflicts and what these stories reveal...     

Digitalisation as Enabler Towards a Sustainable Circular Economy in Germany

The increasing use of digital networking in complex industrial processes opens up new potential for more sustainability. This paper delivers the first empirical findings on the relevance of digitalisation for improving material efficiency in German industry based on a unique dataset including nearly 600 manufacturing firms. The survey results indicate that the opportunities of digital networking for increasing material efficiency are only being used to a limited extent thus far, primarily for traditional efficiency-raising measures optimising manufacturing processes.     

Objects and Subjects in Technological Interdependence. Towards a Framework to Monitor Innovation

Technology, even more than other aspects of economic life, is characterized by a strong interdependence across both sectors and organizations. However, we still know little about the determinants and impact of technological interdependence. The standard input-output analysis is unable to explain interdependence in technological life since a large proportion of innovations are either untraded or are disembodied from products. Innovations which are not appropriated by the innovators are not signalled by prices. Moreover, input-output tables do not systematically consider exchanges within economic organizations, such as firms. This paper proposes a more complex accounting framework for innovation which would monitor the technological field of the innovation and the product where it is used, as well as the producer-user interrelationship.     

The Dawn of the AI Robots: Towards a New Framework of AI Robot Accountability

Journal of Business Ethics - Business, management, and business ethics literature pay little attention to the topic of AI robots. The broad spectrum of potential ethical issues pertains to using...     

Choice Architectures in the Digital Economy: Towards a New Understanding of Digital Vulnerability

In the digital economy, consumer vulnerability is not simply a vantage point from which to assess some consumers’ lack of ability to activate their awareness of persuasion. Instead, digital vulnerability describes a universal state of defencelessness and susceptibility to (the exploitation of) power imbalances that are the result of the increasing automation of commerce, datafied consumer–seller relations, and the very architecture of digital marketplaces. Digital vulnerability, we argue, is architectural, relational, and data-driven. Based on our concept of digital vulnerability, we demonstrate how and why using digital technology to render consumers vulnerable is the epitome of an unfair digital commercial practice.

     

Moral Choice in an Agency Framework: The Search for a Set of Motivational Typologies

Moral choice, as a precursor to behaviour, has an important influence on the success or failure of business entities. According to Rest, 1983, Morality, Moral Behavior and Moral Development (John Wiley & Sons, New York), moral choice is prompted, amongst other things, by a motivational component. With this in mind, data obtained from a sample of four hundred financial sector operatives, employed in a rapidly developing region of China, was used to construct a relatively stable set of motivational typologies which could be used to predict choice within an agency-based context. A non-egoist version of the agency theory was developed, which permitted the modelling of alternative heuristic patterns. Altruists and persons identified as bordering on the verge of being classified as psychological egoists, refused to reorganize their motives when responding to a problem that included both moral hazard and adverse selection criteria. It was also possible to identify certain personal and contextual issues which discriminated between the typologies. Gordon Woodbine, Ph.D., FCPA is Senior Lecturer employed in the School of Accounting, Curtin University of Technology teaching undergraduate and post-graduate students in auditing, business ethics and governance. He has taught for extended periods overseas and is published in several refereed journals including Journal of Business Ethics, Asian Review of Accounting and Journal of Consumer Behaviour. Dennis Taylor Ph.D., FCPA is Chair Professor in Accounting at University of South Australia. Previously, he held professorial, associate dean, and head of school appointments at University of Adelaide, Curtin University of Technology and City University of Hong Kong. He is the author of over 100 publications in areas of corporate financial disclosures and public sector accountability.     

Moral Climate in Business Firms: A Conceptual Framework for Analysis and Change

This paper introduces a new conceptual framework for studying moral climate in business firms, offering an alternative to other theoretical models currently in the literature. The framework integrates recent advances in organizational climate theory into a new conceptualization of the moral climate construct that explains how moral climates evolve in organizations and suggests moral climate change.     

Towards an Ethical Research Agenda for International HRM: The Possibilities of a Plural Cosmopolitan Framework

In this conceptual paper, we aim to develop a much needed ethical research agenda for international Human Resource Management (HRM), given that the changing geopolitical dynamics interrogate the political role of multinational companies and the ethical stance they take in their HRM practices. To theoretically ground this agenda, we turn to cosmopolitanism and distinguish three main perspectives??political, cultural, and social??each of which implies a different understanding of the self?Cother relation in the context of the global world. We translate the core and ethical stance of each perspective to the field of international HRM, presenting three different foci of an ethical research agenda in terms of the ethical implications for multinational companies, research focus, methodological suggestions, and inherent limitations.     

Assessing the Impact of Fair Trade Coffee: Towards an Integrative Framework

This article presents an impact assessment framework that allows for the evaluation of positive and negative local-level impacts that have resulted from “responsible trade” interventions such as fair trade and ethical trade. The framework investigates impact relating to (1) livelihood impacts on primary stakeholders; (2) socio-economic impacts on communities; (3) organizational impacts; (4) environmental impacts; (5) policies and institutional impacts; and (6) future prospects. It identifies relevant local-level stakeholders and facilitates the analysis of conflicting interests. The framework was developed in the context of, and is applied in this article to, the fair trade coffee industry in northern Nicaragua. It was designed, however, so that it can be applied across commodity sectors and responsible trade initiatives. It is able to do this by accommodating for differences in the social, environmental, political and institutional contexts of different areas, and by taking into account the distinct nature of an initiative’s overall objectives, different levels of intervention, and the full range of stakeholders involved.     

Assessing the Impact of Fair Trade Coffee: Towards an Integrative Framework

This article presents an impact assessment framework that allows for the evaluation of positive and negative local-level impacts that have resulted from “responsible trade” interventions such as fair trade and ethical trade. The framework investigates impact relating to (1) livelihood impacts on primary stakeholders; (2) socio-economic impacts on communities; (3) organizational impacts; (4) environmental impacts; (5) policies and institutional impacts; and (6) future prospects. It identifies relevant local-level stakeholders and facilitates the analysis of conflicting interests. The framework was developed in the context of, and is applied in this article to, the fair trade coffee industry in northern Nicaragua. It was designed, however, so that it can be applied across commodity sectors and responsible trade initiatives. It is able to do this by accommodating for differences in the social, environmental, political and institutional contexts of different areas, and by taking into account the distinct nature of an initiative’s overall objectives, different levels of intervention, and the full range of stakeholders involved.     

Managerial Work and Lying: A Conceptual Framework and an Explorative Case Study

In the last few years there has been a lot of fuzzy talk, scientific discourses and comments of business life about the values, ethics and social responsibility of companies. Companies are expected to have also some other tasks besides that of gaining profit. A part of the tasks which management has, except for thinking of the benefits of their own organization, are things which work for the well-being of the whole society. Issues like this are, among others, working for employment, taking care of the environment, and promoting consumer security.While making decisions of their own action in the company, the management often has to face ethical solutions. The benefit of the company may be different from that of other business stakeholders. In this case, the manager has to decide for which part he should act, for the company or for the stakeholders. The ethical problems in deciding may appear also inside the company. In our study, we are very interested in the decision-making processes which are connected with the honesty of the manager and his/her being honest with the stakeholders both inside and outside the company.In our research, we have tried to create a framework which helps us to find out in what kind of situations a manager faces the problem whether he/she should tell the truth to the stakeholders or not. We have also studied the means which the managers use in their potential dishonesty. Further, we have tried to find out how the managers see themselves in situations where they cannot tell the truth or have to cover it.     

Towards a Performance Measurement Framework for Community Development Finance Institutions in the UK

Community Development Finance Institutions (CDFIs) are publicly funded organisations that provide small loans to people in financially underserved areas of the UK. Policy makers have repeatedly sought to understand and measure the performance of CDFIs to ensure the efficient use of public funds, but have struggled to identify an appropriate way of doing so. In this article, we empirically derive a framework that measures the performance of CDFIs through an analysis of their stakeholder relationships. Based on qualitative data from 20 English CDFIs, we develop a typology of CDFIs according to three dimensions: organisational structure, type of lending and type of market served. Following on from this, we derive several propositions that consider how these dimensions relate to the financial and social performance of CDFIs, and provide the basis for a performance measurement framework.      

Let the Borrower Beware: Towards a Framework for Debiasing Rollover Behavior in the Payday Loan Industry

Journal of Consumer Policy - Each year, millions of Americans take out payday loans, marketed as short-term bridge loans until their next payday. Characterized by triple-digit annual percentage...     

Towards Enforceable Bans on Illicit Businesses: From Moral Relativism to Human Rights

Many scholars and activists favor banning illicit businesses, especially given that such businesses constitute a large part of the global economy. But these businesses are commonly operated as if they are subject only to the ethical norms their management chooses to recognize, and as a result they sometimes harm innocent people. This can happen in part because there are no effective legal constraints on illicit businesses, and in part because it seems theoretically impossible to dispose definitively of arguments that support moral relativism. Progress is being made, however, towards a “second best” arrangement consisting of widespread institutional agreements regarding ethical norms. This development might eventually enable us to transcend moral relativism in some respects. Indeed, although some business ethicists who examine illicit business practices accept moral relativism, others attempt to surmount it. The latters’ endeavor, I show, is cross-cultural in nature in that it involves businesses that are deemed illicit in at least one but not every culture. I then recall some traditional solutions and their limits: ideological teachings are culture-specific, hence both temporally and spatially limited; legal constraints, though potentially helpful, are too diverse hence often narrow in reach. Especially problematic are defense industry businesses, which are inherently transcultural and, though uniquely harmful, are not effectively banned in any culture. Harm to quality of life (QoL) can, however, be measured. So I recommend institutional support for international human rights tied to QoL data as a workable way to counter moral relativism regarding illicit businesses.     

Work in the Platform Economy: Beyond Lower Transaction Costs

Work on platforms is part of a wider trend towards the increasing fragmentation of work. It takes different forms, ranging from short spells of employment with the same employer to moving between different work arrangements to juggling multiple jobs at the same time. In all its forms, it signals an increasing job instability and is often fuelled by insufficient income from one job to cover the cost of living.