Instilling ethical behavior in organizations: A survey of Canadian companies

An organization's management control system can play an important role in influencing ethical behavior among employees. In this paper a theoretical framework of control is developed by linking various ethics related control mechanisms reported in the literature to the primary components of a management control system. In addition, the findings of a survey of the Financial Post's Top 1 000 Canadian industrial and service companies are reported. The survey investigated organizations' use of ethical codes of conduct, whistleblowing systems, ethics committees, judiciary boards, employee training in ethics, and ethics focused corporate governance and reward systems. The findings indicate that ethics related control mechanisms, particularly codes of conduct, are being used by a good number of organizations. However, closer analysis of the data suggests that many companies may only be paying lip service to the importance of promoting ethical behavior.R. Murray Lindsay is Professor of Accounting, Linda M. Lindsay is Assistant Professor of Accounting, and V. Bruce Irvine is Professor of Accounting at the College of Commerce, University of Saskatchewan. The authors share a teaching and research interest which focuses on examining the behavioral effects of management accounting and control systems on employee behaviour.     

Market Segmentation Research: Beyond Within and Across Group Differences

Market segmentation research is currently focused too narrowly on the task of segment identification as opposed to its strategic relevance within a firm. In this paper we distinguish an ex ante approach to market segmentation research, which begins with studying the motivating conditions that lead people to the tasks and interests in their lives, from an ex post approach which begins with an individual's reaction to marketplace offerings. We argue that the marketing task of guiding managements to make what people will want to buy will be more successful in light of a deep understanding of behavior in the context of everyday life and work, rather than a detailed understanding of preferences in the marketplace. Directions for future research are discussed.     

Questions for Kaleckians: a response ∗

In the previous article Ian Steedman raises a range of issues in connection with the Kaleckian treatment of prices. In this article, I argue that many of the points raised are misplaced whilst others do make a positive contribution.     

Examining tourism SME owners’ place attachment,support for community and business performance: the role of the enlightened self-interest model

This research examines how support for the local community by small tourism businesses influences their enterprise performance, and the extent to which the owners’ place attachment influences the level of support that they provide to the community. Confirmatory factor analysis and structural equation modelling were used to analyse the responses from the owners of 298 small and medium tourism enterprises (SMTEs) operating in regional South Australia. Results of the analysis provide support for the validity of a structural model. The place attachment of tourism business owners has a significant positive effect on their support for the community which in turn has a significant positive effect on enterprise performance. The robustness of the structural model was tested through a series of invariance (equality) tests. Results demonstrate that the causal relationships among place attachment, support for community and enterprise performance hold true (are invariant) irrespective of the gender of the business owner, the size of the business, and/or the length of time the business has been operating. These findings have implications for research scholars in developing more robust tests of model relationships between and across groups, and for tourism policymakers aiming to support the sustainable development of regional tourism destinations.     

The Role of Ethical Values in an Expanded Psychological Contract

Social values and beliefs systems are playing an increasingly influential role in shaping the attitudes and behavior of individuals and organizations towards the employment relationship. Many individuals seek a broader meaning in their work that will let them feel that they are contributing to the broader community. For many organizations, a willingness to behave ethically and assume responsibility for social and environmental consequences of their activities has become essential to maintaining their ‹license to operate.’ The appearance of these trends in individual and organizational behavior towards outcomes that are more explicitly congruent with ethical and social values has significant implications for understanding the psychological contracts being created today. In this paper, we examine issues associated with the psychological contract and ethical standards of behavior, focusing on both the individual and organizational levels.     

CONTROL: GETTING IT AND KEEPING IT IN BUSINESS PROCESS OUTSOURCING

Proposals to outsource corporate functions often meet with resistance because of control issues and concerns about proprietary information. But proponents of outsourcing are quick to note that many of these reservations dwell on perceptions and apprehensions, rather than on the track record of outsourced projects. In fact, veterans of successful arrangements observe that outsourcing frees up valuable management time and thus enables an enhanced form of control.
The key is to supplement direct, supervisory control mechanisms like service control agreements and performance tracking with indirect, enabling controls—senior team affiliation, performance visibility, interface management, and employee allegiance—and then lay the groundwork for these enabling controls early in the outsourcing relationship. Rather than getting locked into static controls, forward-looking managers adopt a broad control framework to go beyond achieving the expected improvements and create the potential to add new value. The result is an outsourcing relationship that can accommodate change, move in a new direction, and seize emerging opportunities.     

The role of parental influence and additional factors in the determination of food choices for pre‐school children

Every pre‐school child requires an adult to purchase and provide a variety of foods, to help ensure a balanced selection is included in the diet to avoid any nutritional deficiencies. Children under 5 years have a greater demand for nutrients and energy to support the body's requirements for growth and development than at any other time throughout their life cycle. The paper critically reviews the main factors that influence food choices made by parents on behalf of their pre‐school child. Dietary deficiencies in inner city areas remain a challenge for the government, educators and health professionals. A particular concern is iron deficiency as the prevalence of anaemia is common especially in British pre‐school children from various family backgrounds. Poor parenting skills often exacerbate the problem, especially the early introduction of pasteurized cow's milk, poor weaning practices and lack of dietary knowledge. Therefore, improving education and understanding about the importance of iron could potentially improve dietary iron intake. Phase 1 of the study was completed in West Bridgford area of Nottingham in the UK. This part of the study aimed to determine parental knowledge with regards to the feeding of their pre‐school child. A questionnaire and a 3‐day diet history method were employed. These methods enabled the diet adequacy of the pre‐schoolers to be analysed by NetWISP software. This study highlighted that iron deficiency remains a cause for concern and should be further addressed. The Sure Start programme is a possible means of education as it has the potential to access parents from all socio‐economic classes. The programme can support and empower parents to become healthier consumers. Good dietary habits, established early in life, contributes to a positive start, and can be advantageous to individuals throughout their lifetime. Such long‐term changes will help contribute to a healthier nation that the government envisages for the future.     

Australian Trade Unions' Responses to Human Resource Management Initiatives in a Globalized Era

Within the development of a human resource (HR) philosophy, the HR function has been elevated to take an active role in business strategic planning processes. It should be co-ordinated and integrated to support the notion of human resources as a source of competitive advantage, and these changes should be accompanied by greater involvement in HR matters by all managers and employees as part of their everyday work. This research focuses on the role of trade unions and their strategies in maintaining a pro-active position within workplaces that embrace a HR framework. If the goal of a unified workforce, committed to common goals, is to be realized it is critical that industrial relations reflect this philosophy. Employee commitment becomes a pivotal precondition for success. This view raises questions about whether dual commitment to both the organization and union is possible, or indeed whether such an approach precludes the need for unions. Greenfield sites, relatively free from past negative stereotypes, have been identified for the research because they offer an untarnished opportunity for the practice of effective HR principles and the observation of union responses.     

The effects of advertisement picture likeability on information search and brand choice

A considerable amount of advertising research has focused on the effects of affective cues such as likeable people, pictures, or music. The conclusions have been that ads relying on affective cues can influence choice only under limited conditions, when relevant brand information is either unavailable or not useful if present. However, the effects of affective cues on choice may not be as limited as previously thought. When respondents are allowed to explore diagnostic information but must do it sequentially after initial exposure to the ads with pictures varying in likeability, we hypothesize that the positive ad will influence brand choice, and this effect will be at least partially due to the initial effects of the ads on search of this information. Our study manipulated the likeability of pictures in print ads for a ??test brand,?? along with other similarly formatted ads for three other brands. Brand attribute information was not readily available but could be searched and showed clearly that the test brand was only the second-best. Results showed that the ad pictures biased search order in favor of the advertised test brand and increased choice of the second-best test brand when it was advertised with the likeable pictures. Subsequent analysis revealed that search order significantly but not completely mediated the effects of picture on choice. The results suggest that information search can be a useful, sensitive measure of the effects of advertising.     

The Economic Analysis Underlying the 'Third Way'

In this article we unpack the ‘black box’ of carbon offsetting through a critical examination of the technologies and techniques that create carbon credits. Drawing on empirical research of compliance (Clean Development Mechanism) and voluntary carbon offset markets, we highlight the diversity of technologies, techniques and devices involved in carbon offsetting, ranging from refrigerant plants to systems of calculation and audit. We suggest that polarised debates for and against offsetting do not adequately reflect the considerable variations between types of offset project and governance practices in the compliance and voluntary offset markets. Using conceptual insights from governmentality theory and science and technology studies we assess the tensions in making standard, fungible carbon credits. In conclusion, we suggest attention to the technologies and materiality of carbon offsetting allows a fresh perspective on somewhat entrenched debates about the advantages and disadvantages of offsetting.