Approaches to organisational culture and ethics

This paper assesses the potential of organisational culture as a means for improving ethics in organisations. Organisational culture is recognised as one determinant of how people behave, more or less ethically, in organisations. It is also incresingly understood as an attribute that management can and should influence to improve organisational performance. When things go wrong in organisations, managers look to the culture as both the source of problems and the basis for solutions. Two models of organisational culture and ethical behaviour are evaluated. They rest on different understandings of organisational culture and the processes by which ethics are enhanced. Firstly, the prevailing approach holds that creating a unitary cohesive culture around core moral values is the solution to enhancing ethical behaviour. Both the feasibility and desirability of this approach, in terms of ethical outcomes, is questioned. The second model queries the existence of organisational culture at all, arguing that organisations are nothing more than shifting coalitions of subcultures. In this second model, the very porousness of the subcultures provides a catalyst for the scrutiny and critique of norms and practices. Such diversity and debate is construed as potentially a better safeguard for ethical behaviour than the uniformity promised by the unitary, strong culture model.Dr. Amanda Sinclair is a Senior Lecturer in the Graduate School of Management. As a teacher on the MBA program of courses, including Ethics, she has a particular interest in the development and professionalisation of managers. Her current research focuses on organisational diversity, change and culture and administrative leadership and accountability.     

The Carbon Neutral Public Sector

Abstract

This paper argues for research into the effectiveness of government strategies for a ‘carbon neutral public sector’. We review initiatives in three OECD countries: New Zealand, Australia and the UK. In all jurisdictions, government agencies have consistently stressed ‘leading by example’ as a rationale for adoption. ‘Direct mandate’ by the Prime Minister (NZ); ‘organic development’ from wider central government sustainability initiatives (UK); and a more ‘laissez faire’ approach by Australian Federal and State Governments, were identified as the general pathways leading to implementation. Our assessment indicates: a lack of understanding of the implementation process for carbon neutrality; a need to identify and critically examine the ‘offset threshold’ at which mitigation efforts cease and offsetting is adopted; an absence of any evaluation of the ‘leading by example’ rationale; a lack of inter-country comparisons; a gap in understanding the relationship with economic and social aspects of sustainability; and a need to evaluate the utility of core government departments as the focus of carbon accounting. We urge colleagues to consider research in this area with a view to contributing to the interdisciplinary solutions which we believe are required.     

The Association of Meaningfulness,Well‐Being,and Engagement with Absenteeism: A Moderated Mediation Model

We theorized that absence from work is a resource‐based process that is related to perceived meaningfulness of work, well‐being, and engagement. Broaden‐and‐build theory (Fredrickson, 1998, 2001) and engagement theory (Bakker, Schaufeli, Leiter, & Taris, 2008; Kahn, 1990) were used to develop a framework for explaining absence. Results of a study of 625 employees and human resource records of subsequent absenteeism data for a three‐month period supported our hypotheses that meaningful work increases engagement with work, and that engagement is associated with low levels of absenteeism. Furthermore, data showed that engagement fully mediated the relationship between meaningfulness and absence, and that well‐being strengthened the relationship between meaningfulness and engagement. The results have implications for understanding the role of individual‐level resources in the workplace, and how meaningfulness, well‐being, and engagement influence absence.     

‘Running Fever’: understanding runner identities in Shanghai through turning point narratives

Distance running has long been a popular leisure activity in many affluent countries, and it has recently become a fashionable sport in China. However, research into leisure running has mostly been confined to participants in the Global North. The present study explores runners’ stories from Shanghai with a focus on psychological turning points – that is, subjectively important events that may change life trajectories and sense of self – within running careers. Thirty runners (14 women) participated in an interview using a life story approach. Turning point events were coded into six categories: relationship, transition in education/work, commitment, achievement, vulnerability and discovery. Stories were analysed for narrative themes and contexts, specifically in relation to running subculture and discourses surrounding gender and class. The findings highlight the relational achievement of a runner identity within the running subculture, emphasising ‘right’ attitude, persistence, and achievement. Simultaneously, the runner identity emerges as a signifier of a ‘modern’, middle class individual, who pursues self-development and credits oneself for accomplishments. Enthusiasm could, however, lead to injuries that challenged running identities. Runners in Shanghai share much of the narrative landscapes of running culture in the Global North, but also draw upon local narrative resources in runner identity construction.     

Re-conceptualizing community in risk research

Community is an important concept for determining the factors that influence peoples’ perceptions of and actions surrounding risk. However, there are multiple and conflicting definitions for the concept of community and scholars operationalize it in various ways. In this paper, we argue for a renewed focus on community as a guiding consideration in discussions of risk management and the related concepts of resilience, vulnerability, and adaptive capacity. We outline classic and current conceptions of community to articulate how its conceptualization in ongoing risk research might lead to different outcomes, foci, or recommendations about collective adaptation. This includes a discussion of how historic and emerging methodological approaches for studying risk make implicit choices about what community is or how it influences collective response. We close by providing a set of potential axioms that can help researchers better integrate the complexity of community into studies of risk and understand how populations respond to it. Better integrating community into studies of risk could promote policies and communication that are tailored to the unique local context of diverse populations. Such tailoring is more likely to promote adoption of risk mitigations among local populations and perpetuate adaptation as a part of local culture. We contend that a more holistic and systematic approach to documenting local context better encompasses the variable influences that community can have on collective ability to respond to risks.     

Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care

Review of Accounting Studies - In this paper, we examine bad debt and charity care reporting by nonprofit hospitals around bond issuance. Given the tax advantages afforded to nonprofit hospitals,...     

A Multilevel Analysis of the Relationship Between Ethical Leadership and Ostracism: The Roles of Relational Climate,Employee Mindfulness,and Work Unit Structure

Journal of Business Ethics - Drawing on insights from social learning and social cognitive perspectives and research on the multilevel reality of leadership influences, we developed and tested a...     

Bad bosses and self-verification: The moderating role of core self-evaluations with trust in workplace management

Who responds most strongly to supervisor social undermining? Building on self-verification theory (Swann, 1983, 1987), we theorize that employees with positive views of the self (i.e., higher core self-evaluations [CSEs]) who also maintain higher trust in workplace management are more likely to experience heightened stress and turnover intentions when undermined. We argue that this subset of employees (high CSE, high trust) are more likely to feel misunderstood when undermined by their supervisor and that this lack of self-verification partially explains their stronger responses to supervisor undermining. We find initial support for the first part of our model in a study of 259 healthcare workers in the United States and replicate and extend our findings in the second study of 330 employees in the United Kingdom. Our results suggest that the employees Human Resources often wishes to attract and retain—employees with high CSE and high trust in workplace management—react most strongly to supervisor social undermining.     

Does it pay to remediate? An analysis of the internal and external benefits of remediation

We examine the internal and external benefits associated with the remediation, or correction, of material weaknesses in internal controls over financial reporting. We document that firms that remediate material weaknesses exhibit higher performance and reporting quality than firms that never reported any weaknesses. These results suggest that the remediation of material weaknesses, an indication of an improved internal control system, is associated with internal benefits. Moreover, we find that remediating firms experience significantly lower audit fees and betas (i.e. external costs) than non-material weakness firms. However, these lower external costs are contingent on a firm's level of performance and information quality. These results suggest that remediation offers firms a chance to re-examine and correct their internal controls and this leads to better performance and information quality. Furthermore, external stakeholders are not necessarily swayed by remediation alone but need to observe tangible evidence of the corrected internal control system before reassessing a firm's risk downward.