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51.
This paper adopts the lens of environmental ethics to explore whether there is a disparity between the ethical approaches of a company in comparison to those expressed by stakeholders in relation to environmental issues, specifically those communicated through the corporate environmental report. Discourse analysis is adopted to explore the environmental section of the sustainability reports of the case study company as compared to the responses of a sample of the company’s stakeholders, using the lens of three branches of environmental ethics: utilitarianism, deontology and virtue ethics. Results indicate that the ethical approaches expressed in the case study company’s environmental reports were grounded in utilitarianism and deontology, in contrast to a virtue ethics approach expressed by external stakeholders. The disparity widened as the relationship between the company and the stakeholder became less direct. This disparity signals a failure to meet one of the primary purposes for preparing sustainability reports: to engage with stakeholders. As such this research contributes to the literature by identifying a disparity in the how this information is communicated compared with how it is perceived by stakeholders. This has important implications for the success of current stakeholder engagement practices. 相似文献
52.
Leanne Johnstone Mariana Pio Monteiro Inês Ferreira Johanna Westerlund Roosa Aalto Jenni Marttinen 《Journal of International Entrepreneurship》2018,16(3):369-397
Language ability and entrepreneurial education are seen as essential resources for start-ups operating in intensified landscapes of internationalisation and globalisation. Deemed as the necessary skills for corporate effectiveness vis-à-vis rivals, this paper responds to calls for increased understandings of cultural components as vital to entrepreneurship and the product of institutional forces. Thus, it explores (a) the impact language ability has on start-up expansion; (b) the perceptions of international relations as based on language ability as a tool for cross-cultural communication; and (c) the role of educational context from the entrepreneurs’ perspective. Based on interviews from European online start-ups across three discrete contexts—Finland, Portugal and Sweden—it concludes that contextual trends regarding language and education are founded upon the cultural-cognitive and normative pillars of institutionalisation. Further, by combining actor-context perspectives, it poses that language ability and education are resources borne from the domestic environment which positively moderate the start-up’s international success. Nevertheless, the notion of learnt entrepreneurship remains contested. Taken together, this study contributes by offering deeper insight into the role of context on entrepreneurial tendencies by combining resource and institutional perspectives. 相似文献
53.
Park Thaichon Scott Weaven Sara Quach Kelli Bodey Bill Merrilees Lorelle Frazer 《Journal of Strategic Marketing》2020,28(2):107-122
AbstractThe purpose of this study is to investigate why female franchisees are under-represented in franchise ownership. A qualitative approach was adopted using a collective, instrumental case study of 30 female franchisees. A number of different types of influences were identified in the literature and then elucidated and assessed. It was found that push and pull factors, work–family life balance, franchising sector characteristics and external influences act as variable incentives and disincentives among female franchisees’ selection of the franchise business model with different levels of risk-taking propensity. The marketing efforts of franchises would be more effective if the way in which the identified influences that impinge on the selection of the franchise business model informed the prospecting of potential female franchisees. A further need is identified for franchises to adjust their recruitment programmes to reflect the variable effect of incentives and disincentives at different levels of capital investment. Limited research specifically examines the selection of the franchise business model by female franchisees with various levels of risk-taking propensity and identifies the nature of influences that act as incentives and/or disincentives on that selection decision. 相似文献
54.
Scott John Vitell Encarnación Ramos Ceri M. Nishihara 《Journal of Business Ethics》2010,91(4):467-483
Ethics has assumed a dominant position in the current economic debate, and this study focuses on ethics as a legitimate underpinning
to good business decision making. Using a self-response survey of marketing managers in Spain, the current theory on ethical
decision making is extended. Results support the mediating influence of the PRESOR construct (an individual’s perception of
the importance of ethics and social responsibility for the effectiveness of the organization) on relativistic and idealistic
moral thinking when one is considering the moral intensity of a situation. In addition, the study found support for the relationship
between relativism (negative), idealism (positive), corporate ethical values, and job satisfaction, thereby providing additional
support for the prior theory. Finally, a thorough review of the extant literature and suggestions for future ethics research
in the marketing field are included. 相似文献
55.
The authors present a comprehensive synthesis and evaluation of the published scales measuring the components of the decision making process in ethical situations using the Hunt-Vitell (1993) theory of ethics as a framework to guide the research. Suggestions for future scale development are also provided. 相似文献
56.
Stakeholder Theory and Managerial Decision-Making: Constraints and Implications of Balancing Stakeholder Interests 总被引:1,自引:0,他引:1
Stakeholder theory is widely recognized as a management theory, yet very little research has considered its implications for
individual managerial decision-making. In the two studies reported here, we used stakeholder theory to examine managerial
decisions about balancing stakeholder interests. Results of Study 1 suggest that indivisible resources and unequal levels
of stakeholder saliency constrain managers’ efforts to balance stakeholder interests. Resource divisibility also influenced
whether managers used a within-decision or an across-decision approach to balance stakeholder interests. In Study 2 we examined
instrumental and normative implications of these two approaches. We conclude by considering the contributions of this research. 相似文献
57.
Jonathan A. Scott 《Journal of Financial Services Research》2004,25(2-3):207-230
This paper examines whether community banks have a niche in the production of soft information when lending to small firms. A composite measure of soft information production is created from owner ratings of bank performance characteristics using survey data from a national sample of U.S. small firms. These characteristics capture some important aspects of soft information such as the bank’s knowledge of the owner’s business. This composite measure is related to the size of the owner’s primary bank, a measure of the intensity of market competition and proxies for the strength of banking relationships. After controlling for several sources of endogeneity, this composite measure is found to be significantly higher if the owner currently banks at a CFI and experiences less loan officer turnover. 相似文献
58.
The LIBOR–OIS spread is a closely monitored indicator of the financial health of economy. Previous research has used this spread to identify and anticipate abrupt changes in financial markets. Taylor and Williams (2009) refer to the drastic increase in the US LIBOR–OIS spread on August 7th, 2007 as a “Black Swan” in the money market. In this paper, rather than rely on visual observations of “Black Swans” we estimate them using Bai and Perron’s (1998) procedure. We estimate structural breaks, Granger causality tests, and innovation accounting in international LIBOR–OIS spreads and a CDS index to better understand their dynamics during the recent crisis. Our results reveal that “Black Swans” appeared in smaller economies prior to that in large ones during the financial crisis. In addition, we find that only shocks to the US LIBOR–OIS spread has any statistically significant effects after 30 days. 相似文献
59.
Xi Wang David Manry Scott Wandler 《Advances in accounting, incorporating advances in international accounting》2011,27(2):366-372
We investigate the impact of State ownership on Chinese corporate dividend policy. We find that Chinese firms' dividend payout rates respond fairly quickly to earnings changes, and the average actual payout ratio for Chinese firms falls between the payout ratios for emerging-market and developed firms. These results are consistent with the dividend policies of developing economies in general. We also find that dividend payouts among dividend-paying firms, and the likelihood that a firm will pay a dividend, are increasing in State ownership. Our findings are consistent with the State's need for cash flow as a partial motivation for continued State ownership of a significant portion of the corporate economy, and support the agency and tax clientele explanations for dividend policy. 相似文献
60.