Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters

Based on the findings of a qualitative empirical study of corporate social responsibility (CSR) in Swiss MNCs and SMEs, we suggest that smaller firms are not necessarily less advanced in organizing CSR than large firms. Results according to theoretically derived assessment frameworks illustrate the actual implementation status of CSR in organizational practices. We propose that small firms possess several organizational characteristics that are favorable for promoting the internal implementation of CSR-related practices in core business functions, but constrain external communication and reporting about CSR. In contrast, large firms possess several characteristics that are favorable for promoting external communication and reporting about CSR, but at the same time constrain internal implementation. We sketch a theoretical explanation of these differences in organizing CSR in MNCs and SMEs based on the relationship between firm size and relative organizational costs.     

Dealing with celebrity and accountability in the top job

Today, human resource executives assume prominent leadership roles in their firms and play important roles in the strategy process. Along with the expansion and evolution of the HR function, the responsibilities of coordination, control, and accountability for organizations and their leaders, particularly the CEO, remain. Forming strong relationships with CEOs thus is viewed as one way to encourage HR's prominence in the firm's overall success, particularly its financial health. In recent years, CEOs' presence in the mass media has surged as well, with some CEOs achieving celebrity status. Celebrity status has the potential to increase CEO discretion, decrease CEO accountability, and expand firm resources. As such, achieving celebrity status can affect the relationship between CEOs and HR executives in regard to accountability. In this article, we discuss accountability as a key job demand and address some of the complexities and dynamics of CEO accountability. © 2007 Wiley Periodicals, Inc.     

Evaluating Export Promotion Programmes: U.K. Overseas Trade Missions and Export Performance

This paper examines the extent to which firms' knowledge and structural characteristics as well as firms' behaviour in foreign markets following trade mission participation impacts upon trade mission success and export performance. The findings suggest that: 1) A diversification strategy in terms of export markets benefits future expansion into new foreign markets; 2) Specific knowledge about the targeted markets should be acquired prior to participating in the trade missions; 3) Communication with potential business partners should be established prior to participating in the trade missions; and 4) The business relationships established before and during the trade missions should be cultivated through regular contacts using not only communication technology, but also regular visits. In summary, overseas trade missions contribute to the generation of incremental sales in foreign markets by enhancing the relationship-building process between business partners.     

'Like building a new motorway': establishing the rules for ethical email use at a UK Higher Education Institution

Computer mediated communication, in particular email, is of particular importance in the Higher Education sector. In this paper, research at one Higher Education Institution on the ethical use of email is presented. Focus groups were used to gather data on the impact of email, on current patterns of use, and on perceptions of ethical use. Using the analogy of a new motorway, which everyone is expected to use but for which there are no established rules of behaviour or etiquette, the research demonstrates that some ethical guidelines for the acceptable use of email are necessary. It is argued that there needs to be a greater understanding of individual responsibility for computer mediated communication in the higher education sector.     

How objective and subjective knowledge affect insurance choices

This study investigates the effect of objective knowledge (OK) and subjective knowledge (SK) on real-life insurance choices, a non-trivial, information-rich choice task with no dominant option. Prior research has shown that OK and SK tend to be correlated, but that is not always the case. By using a novel approach to manipulate SK—which could be adapted by salespeople in real-world contexts—we ensured that levels of SK and OK were not always in accord. Clear patterns emerged showing an inverse relationship between SK and OK, and the number of problem-framing (or structuring)-related statements made, number of overall information processing operations performed and the time spent to reach a decision. Most of the extra effort expended by low SK/low OK individuals was spent framing the problem, not executing decision rules such as making attribute comparisons. Those with high OK were also less prone to misunderstanding product information. Whether high or low SK/OK, there were no differences in final choices, suggesting that neither group jumped to a simplifying choice heuristic. Instead, those low in knowledge compensated for this deficiency by taking more time framing the problem and reaching a thoughtful decision, a decision strategy that weakens the effect of branding.     

Does size matter? The state of the art in small business ethics

In this paper the exclusive focus on large firms in the field of business ethics is challenged. Some of the idiosyncrasies of small firms are explained, and links are made between these and potential ethical issues. A review of the existing literature on ethics in small firms demonstrates the lack of appropriate research, so that to date we can draw no firm conclusions in relation to ethics in the small firm. Recommendations are made as to the way forward for small firm business ethics research. Questions for investigation are suggested using micro, meso and macro perspectives. Much exploratory work needs to be done to lay the groundwork for this important area of social and commercial research in the future.     

Net Entry of Firms into Greek Manufacturing: The Effects of Business Conditions

This research explores the nature and causes of net entry into manufacturing industry in Greece. Previous work has rarely considered these issues in the context of small, but open, and not particularly industrialised economies. The exact nature of the focus of interest – net entry – is discussed first, illustrating that this is a complex variable to account for, although arguably still interesting and useful. Net entry needs to be considered as variable worthy of study in its own right as it reflects an outcome of processes of gross entry and exit. Certainly it need not be interpreted only as entry as is often the case. Next comes the question of the degree of variation, both temporally and sectorally, that net entry exhibits in the context of contemporary Greek manufacturing. Some temporal variation in net entry rates is demonstrated, and there follows a discussion of how such variation might be explained potentially in theory. The empirical testing of these hypotheses point to findings that are different to those discovered in different contexts. For Greek manufacturing, profitable business opportunities were not shown to be a sufficient condition of higher net entry, but the cost advantages of large scale operations did both encourage entry and discourage exit. The cost of capital and the overall condition of the economy were negatively related to net entry. However the role of industry growth, import penetration and export orientation tend to confirm findings in other studies.     

SMEs, Social Capital and the Common Good

In this paper we report on empirical research which investigates social capital of Small and Medium Sized Enterprises (SMEs). Bringing an international perspective to the work, we make a comparison between 30 firms located in West London and Munich in the sectors of food manufacturing/production, marketing services and garages. Here we present 6 case studies, which we use to illustrate the early findings from this pilot project. We identify differences in approach to associational membership in Germany and the U.K., with a greater propensity to "belong" to an official group in Germany. We distinguish clear sectoral similarities across the countries, and indications that certain personality types will seek out engagement and find time beyond busy work life schedules, often merging work/home/leisure life and friends. Some of our cases illustrate that formal institutions, networks and mutual relationships can develop social capital for the SME, although we should take care not to assume a universal win-win situation for those who are engaged and contribute to the common good. Some of the obstacles to co-operation and civic engagement are outlined.     

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform

This paper explores the role of accounting in the attempted reform of the corporation during the “progressive era” in the United States. Focusing on the activities of three institutional bodies in the early twentieth century, the paper documents how their repeated recourse to “publicity,” which relied crucially on accounting technologies, failed to turn the corporation into an entity more sensitive to the public interest. Specifically, two interrelated contributions are made to existing literature on accounting and corporate governance. Firstly, the paper documents the early historical development of the now taken‐for‐granted phenomenon of accounting and adjudicating at the entity level (Miller and Power 2013). Secondly, the paper offers a rejoinder to present‐day projects of corporate governance which identify better and enhanced accountability as key to the successful reform of the corporation. During the progressive era, accounting expanded and territorialized new spaces, bringing trusts out of a hitherto secretive, private realm and into the view of the public. Yet this was not enough to engender substantive corporate reform.