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This article analyzes the issue of organizational transparency through the lens of Thomas Aquinas’ ethics. It provides moral justification for current claims about corporate transparency and sheds light on the ethical values and virtues affecting information disclosure decisions. Transparency is conceptualized as an informational mechanism necessary for performing the virtues of truthfulness, justice, and prudence. This article extends the organizational transparency and corporate social responsibility literatures by providing an alternative moral justification grounded in virtue-based theory, which extends our understanding of the information disclosure decisions made by management. 相似文献
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How can firms support their customers’ collaborative, social responsibility initiatives – and especially pro-environmental, firm–customer collaborations? Does corporate transparency affect customers’ willingness to undertake pro-environmental collaborative programs? This study addresses these questions in relation to the US residential electricity market. It focuses on the impact of customers’ perceptions of the utility’s degree of transparency and on the willingness to engage in pro-environmental behavior (PEB) related to electricity consumption. The responses of 1257 interviewees from US households to questions related to their electricity suppliers are analyzed through structural equation models (SEMs) using latent variables. Results show that customers’ perceptions of an electricity utility’s transparency affect their willingness to collaborate in environmental programs, and that the degree of perceived transparency of the utility is related to customers’ environmental awareness. 相似文献
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Antonino Galati Antonio Tulone Maria Crescimanno Giuseppina Rizzo 《国际粮食与农业综合企业市场学杂志》2018,30(2):175-190
This study employs a hedonic price methodology to investigate the implicit price of individual labelling characteristics of Italian red wines sold in the Chinese market. Our results highlight the most important quality attributes (extrinsic and intrinsic) given in the label capable to explain price difference. In particular, reveal significant premium price for wine origin, identified in particular through the DOC/DOCG appellation given in the label, and for clean labels or labels with particular designs. On the contrary, a price discount has been revealed for Italian wines produced with local grape varieties and with a label characterised by warm colors. These results, partly in disagreement with other empirical evidence, contribute to enrich the existing literature in this field by providing useful suggestions both to the producers and other stakeholders operating in the wine industry. 相似文献
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Antonino Vaccaro Author Vitae Ronaldo Parente Author Vitae Francisco M. Veloso Author Vitae 《Technological Forecasting and Social Change》2010,77(7):1076-12407
The business value of information technology is an enduring research question. This research provides new insights to better understand the mechanisms supporting this relation by analyzing the impact of knowledge management tools (KMTs) on the performances of business units involved in inter-firm collaborative innovation projects. We extend current literature by developing and empirically testing a model where: (1) the use of KMTs is affected by critical organizational variables, (2) KMTs can impact the innovation and financial performances of business units. We find that mutual trust and culture for change do not affect the extent of the use of KMTs, while collaborative experience and naturalness in using ICTs as substitutive of face-to-face contacts have a significant impact. Moreover, we show that a more intense use of KMTs has a direct positive effect on new product performance and speed to market, as well as on financial performance. Yet, only new product performance acts as an indirect conduit linking KMT use and financial performances. This article provides a discussion and perspectives of further research concerning the impact of KMTs on innovation practices in inter-firm collaborative environments. 相似文献
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Antonino Vaccaro 《Journal of Business Ethics》2012,106(1):23-35
This article presents the results of the longitudinal study of Addiopizzo, a successful anti-bribery organization founded
in Sicily in 2004. It analyzes how this organization has used information disclosure as a strategy to fight adverse environmental
conditions and the immoral activities of the Sicilian Mafia. This article extends the business ethics and corporate social
responsibility literature by showing how multi-level strategic information disclosure processes can help gain organizational
legitimacy in adverse social environments and successfully fight against social resistance to change, low levels of moral
imagination and attacks from criminal organizations. This article provides an additional contribution to the literature by
linking the three research streams on corporate transparency, the fight against corruption, and organizational legitimacy.
The results of this research also contribute to the special issue of the EBEN AC 2010, “Which values for which organizations”,
since it provides a unique example of an organization capable of spreading the values of social justice and honesty in a difficult
social environment plagued by Mafia. 相似文献
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We are concerned with the problem of pricing plain-vanilla and barrier options with cash dividends in a piecewise lognormal
model. In the plain-vanilla case, we offer a method with provides thin upper and lower bounds of the exact binomial price.
In the barrier case, we provide an efficient algorithm based on suitable interpolation techniques. As by-product, we provide
a new method for pricing American barrier options with continuous dividends. 相似文献
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This paper is dedicated to a new binomial lattice method called Moments and Strike Matching (MSM) consistent with the Black–Scholes
model in the limit of an infinite step number and such that the Strike K is equal to one of the final nodes of the tree. The method is very easy to implement, since the parameters are explicitly
given. Asymptotic expansions are obtained for the MSM European Put price and delta, which motivates the use of Richardson
extrapolation. A numerical comparison with the best lattice based numerical methods known in literature, shows the efficiency
of the proposed algorithm for pricing and hedging American Put options.
相似文献
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Agata Quattrone Antonino Vitetta 《Transportation Research Part E: Logistics and Transportation Review》2011,47(6):1126-1139
The objective of this work is the specification, calibration and validation of a route choice model distinguishing the phases of set perception and route choice among the alternatives belonging to the chosen set. Route generation is performed with a selective multi-criteria approach; route choice is performed using random and fuzzy utility models. As regards the fuzzy utility models, a new specification of a fuzzy model is introduced. Random and fuzzy utility models are compared and applied on a test road network and were specified and calibrated for national road freight transport on a real Italy-wide network. 相似文献