The Wealth Effect of Corporate Water Actions: How Past Corporate Responsibility and Irresponsibility Influence Stock Market Reactions

Journal of Business Ethics - Companies increasingly recognize the importance of communicating corporate social responsibility (CSR) including their engagement toward employees, the community, the...     

Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa

This study investigates the value orientations of two culturally distinct countries in the South Pacific, namely, Samoa and New Zealand, with a view to providing empirical evidence on the relationships between accounting and culture. It uses Rokeach's value survey (1973), Schwartz and Bilsky's motivational domains (1987, 1990), and Hofstede–Gray framework to establish the possible linkages between values and accounting professionalism. The results provide culture-related evidence that suggests the possibility for the existence of major differences in the levels of accounting professionalism in the two countries. This study may have implications for the application of International Financial Reporting Standards (IFRS) and the analysis of differences in judgments of professional accountants on measurement, disclosure, and ethical issues. It is the first substantial accounting study on Samoa.     

The Good Samaritan and the Marketer: public perceptions of humanitarian and international development NGOs

• This article reports on a nationwide study investigating public responses to humanitarian communications. Based on focus group data with members of the UK public, the paper discusses two key models through which NGOs identities and activities are understood and judged, both positively and negatively: the Good Samaritan and the Marketer. Thematic analysis of the focus groups extracts exposes the salience of these models in people's thinking, how they speak to each other and how they inform and affect the relationship between NGOs and public. The paper discusses the themes in relation to current debates on organisations' image and trust and confidence in nonprofit organisations and humanitarian NGOs. The data show deep public disillusionment and disappointment deriving from the recognition of the Marketer model being applied to and employed within the realm of humanitarianism. This suggests that NGOs' moving away from traditional notions of charity might be counterproductive and in the long‐term risky. Copyright © 2015 John Wiley & Sons, Ltd.

     

Hunting while working: An expanded model of employed job search

Major theoretical models of job search fail to consider the changing nature of careers, the influence of the internet as a job search tool, and the diverse objectives for employed job search. Consequently, the study of employed job search has been largely confined to turnover research. We add to existing theory by providing a typology of employed search objectives based on modifying employment conditions (separation-seeking, change-seeking, leverage-seeking), contagion (mimetic-seeking) and employability (knowledge-seeking, network-seeking) and offer propositions related to the antecedents and implications for each objective. This classification offers an alternative explanation for previous research findings, provides a framework for future study, and has practical implications for employee retention and recruitment.     

A Protestant Rethinking of Economics for a Healthier World

Neoclassical economic theory delivered upon its promise. It showed how the liberation of markets from government constraints could bring about a rapid expansion in the production of consumer goods. That was a major accomplishment. However, it came with a price in terms of social fragmentation, economic inequality, and a planetary ecosystem that is now overwhelmed by human activity. Continuing to follow the course plotted by conventional economics is a path to disaster. The world needs alternatives. Marxism has been tried and found wanting in many respects, including its abysmal environmental record. This article offers help from an unlikely source: insights of Reformed Protestantism that can be traced back to John Calvin in the 16^th century. Although Calvin and Calvinism are better known for a harsh view of human sinfulness, Calvin also contributed to the development of liberal democracies by advocating representative government, universal education, and greater participation by more people. Reformed theology emphasizes the importance of widespread participation in decisions, including economic decisions, at every level of society, and provides a positive role for institutions, including government, to protect the common good. It also points toward the need to situate economic policy in the larger domains of social and ecological health. Above all, it denies the validity of any economic system that deifies economics as such, and provides criteria for judging the effectiveness of economic systems as well as the evils of externalizing social and environmental costs in the name of a false efficiency.     

The Interpretation And Resolution Of Resource Allocation Issues In Professional Organizations: A Critical Examination Of The Professional-Manager Dichotomy*

Professional organizations have long been depicted as rife with conflict between professionals, who are assumed to represent the interests of their profession, and managers, who are assumed to represent the potentially competing interests of the organization. This study examines the validity of this assumption. Based on past research on both professional organizations and knowledge structure development, we predict that to the extent that professionals and managers conflict, they may do so because they interpret 'identical' issues differently. The results of a study of resource allocation decision preferences with 350 chief financial officers, chief medical officers, and physicians revealed strong support for our issue interpretation predictions, and virtually no support for the simple professional–manager dichotomy. Specifically, using structural equation modeling, we found that: (1) single resource allocation issues could be interpreted in multiple ways; (2) issue interpretations were strong predictors of decision preferences; (3) professionals and managers tended to interpret issues differently, although many of the differences were not consistent with past theorizing about professionals; (4) the interpretations and decision preferences of professionals who occupied management positions were like those of other professionals but different from those of managers; and (5) decision maker status (i.e., professional and/or manager) was only modestly related to decision preference. Our findings suggest that the sources and manifestations of a professional–manager dichotomy are more complex than previously reported.     

MEASURING INEQUALITY WITHIN THE HOUSEHOLD

The purpose of this paper is to explore a number of measures of inequality within households. We focus primarily on two types of inequality, first, inequality in money incomes, second, inequality in control over household resources. Control is measured in two ways: first, as control over the management of household finances and, second, as influence over household decision-making. We discuss arguments for and against each of the measures of inequality, and compare the measures against one another in terms of the level of inequality each measure finds. The paper does not attempt to explain inequality; instead, its aim is to discuss the question “What is it that we wish to explain?”

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