A growing number of companies are implementing proactive environmental strategies with the objective of gaining competitive advantage through an enhanced reputation, the reduction in production costs, and a first-mover advantage in the green product market. Yet according to the natural-resource-based view, the development and maintenance of unique and valuable environmental capabilities are the central elements allowing companies to gain financial benefit from their proactive environmental strategy. In this context, management control systems can contribute to the development of environmental capabilities by (...) focusing attention on strategic priorities and stimulating dialogue. Through a single case study, and building on Simons’ four levers of control, we propose a conceptual framework of management control levers that show how companies can enhance stakeholder integration capability through the joint use of belief, boundary, and diagnostic control systems; shared vision capability through the joint use of the belief and boundary systems; organizational learning capability through the use of interactive control systems and to a lesser extent diagnostic control systems; and continuous innovation capability through the use of interactive control systems, belief systems and to a lesser extent diagnostic control systems. (shrink)

There is an increasing demand for ethical and Corporate Social Responsibility practices by companies. This competence has to be introduced in students’ training in business degree programs, and a check must then be done to determine if the students have come to appreciate the importance of CSR commitments. Using the framework of Stakeholders Theory, this work aims to examine students’ perceptions of ethical and CSR practices and commitment to different stakeholders, as well as the factors that lead students to act (...) in a socially responsible way. Furthermore, we hope to identify how the perception of CSR can be improved when Web 2.0 and social media tools that have proven effective in transmitting emotions and values are used in classrooms to teach these ideas. To this end, a survey was carried out in the year 2019 with 1,030 first-year students; it was administered at the beginning of the semester and also at the end of the semester after the training activities had been carried out. The main finding of the research is that students start with the belief that ethics and CSR are developed for reasons of image and legitimacy; however, after receiving training on these topics through tools that take into account emotions and values, they start to value the importance of the company as an agent of social change. The main practical and managerial implication is that methods based on Web 2.0 and social media tools are useful to teach ethics and CSR; the theoretical contribution is that students take into account the welfare of others. This finding contributes to Stakeholder Theory in a higher education context. (shrink)

There has been substantial growth of interest in sustainability in business, management and organisational studies in recent years. This article applies Oswick’s :15–25, 2009) method of bibliometric research to ascertain how this growth has been reflected in scholarly publishing, particularly as it relates to business and management education over the 20 years 1994–2013. The research has found that sustainability as a general topic in business and management studies, as evidenced by scholarly publishing, has accelerated rapidly both in terms of items (...) published and cited. In the mid-2000s, the emphasis of books published in this area began to change from one which advocated ‘sustainable development’ to one which viewed sustainability as a management practice which could help businesses and society simultaneously. The literature on sustainability within the field of management and business education has been smaller, but has enjoyed a similar growth rate which accelerated sharply in the most recent 5 years of the dataset. Most of the scholarly, peer-reviewed articles analysed tend to advocate the inclusion of sustainability on business school curricula, or to demonstrate the various ways in which faculty have integrated sustainability-related principles in their teaching. A smaller amount of research has been undertaken on the learning experiences of the ‘recipients’ of these approaches. There is evidence of an extensive variety of approaches used by educators, but the most significant research need which presented is for more empirically driven studies on how and why business and management students engage with the principles of sustainability. (shrink)

In our research, we examine the efforts made by Latin American business schools in the last decade to deliver a value-based education. We carry out a survey with a sample of faculty members and program directors from the whole region. We find that societal demands influenced the direction of managerial education toward values and social responsibility, changing contents and teaching methodologies in the process. Our research shows that the teaching of value-based contents—social responsibility, business ethics and environmental sustainability—has gained ground (...) in the region in the last decade, and that the emphasis on value-based contents goes hand-in-hand with a more intensive use of active learning methodologies—the case method in particular. From the perspective of respondents, the emphasis on active learning seems to correlate positively with observed changes in students’ civility. (shrink)

Developing and applying a framework for understanding the complexities of economic and legal considerations in two recent Supreme Court rulings was the focus of this research. Of especial concern was the protection of intellectual property in the pharmaceutical industry. Two cases from 2013 were selected: FTC v. Activis and Association for Molecular Pathology v. Myriad Genetics, Inc.. Part of the rationale for the selection was the importance of the Supreme Court rulings and the importance of the pharmaceutical sector. A qualitative (...) content analysis of the Court’s reported decision in each case was analyzed. Since ethical considerations may or may not be consistent with efficiency considerations of plaintiffs, defendants, or the courts, both efficiency and ethical arguments were included. Equally important to the understanding of the economic and ethical issues in the two above- mentioned cases was the development of a rationale for including and excluding a variety of ethical theories, ultimately influenced by Markkula Center For Applied Ethics Of Santa Clara University and Schumann :93–111, 2001). The refinement and use of a levels analysis approach portrays societal, organizational, and individual impacts, and allows for deeper understanding of litigated cases, irrespective of the country in which the litigation takes place :385–393, 2004; Foss et al., J Manag Stud 47:455–482, 2010). A rationale for this framework is the societal and organizational impacts on the myriad of stakeholders in the pharmaceutical sector. We suggest that this framework can be applied to other industries and other complex conflicts among stakeholders as well. (shrink)

Corporate environmental ethics has moved from a niche issue within business strategy to a potential source of competitive advantage. Firms, however, are comprised of individuals who vary in their personal beliefs regarding environmental responsibility. Environmental stewards are those employees whose attitudes and actions reflect environmental concern. Top management can convey similar environmental values through the creation of eco-capabilities. Applying logic from the natural resource-based view of the firm, we build a model to test how the alignment of environmental values impacts (...) multiple outcomes. We conduct a time-lagged examination using multi-level data from frontline employees, their managers, and their customers. We find that firms can ‘activate’ their corporate environmental ethics through eco-capabilities. Specifically, environmental stewards find more meaning in their work when managers perceive high levels of eco-capabilities within the firm. This meaningful work increases employee brand advocacy and customer satisfaction. Together, we demonstrate how corporate environmental ethics translates to the frontline and the customers they serve. (shrink)

The aim of this paper is to highlight how business schools can improve the ethical behaviour of future managers. It assesses the positions of ethical judgement and ethical intent within a sample of UK business students, together with an analysis of underlying explanatory factors to those positions, such as levels of depression, anxiety, stress, motivation and self-compassion. A range of scales were used to evaluate the ethical stance and psychological characteristics of a group of UK business students. The results indicate (...) that feelings of self-compassion, a sense of self-direction and mental health affect the ethical judgement and intent of students in a range of business and university scenarios. It is recommended that in addition to more formal ethics education, universities consider the mental health and psyche of their students to improve the efficacy of ethical training. (shrink)

This study provides a global perspective on citations of articles published in ten business ethics journals between 1999 and 2012 and establishes three findings. First, the results indicate that Journal of Business Ethics and Business and Society are the two top business ethics journals based on the distribution of normalized citations received. Second, although North America, particularly the US, remains the top producer of business ethics research, it has been surpassed by Europe in terms of weighted normalized research citations received (...) in 2012, implying a potential diminishing global role of US influence in business ethics research over time. Third, the top-ranked US institutions have reduced their business ethics research impact in recent years, while the European institutions have sharply increased theirs. (shrink)

Business ethics educators strive to produce graduates who not only grasp the principles of ethical decision-making, but who can apply that business ethics education when faced with real-world challenges. However, this has proven especially difficult, as good intentions do not always translate into ethical awareness and action. Complementing a behavioral ethics approach with insights from social psychology, we developed an interventional class module with both online and in-class elements aimed at increasing students’ awareness of their own susceptibility to unconscious biases (...) and, consequently, unethical behaviors. We deployed this intervention within a problem-based learning course, in which students completed real-world projects for actual business clients. Our results suggest that although students appeared universally aware of the importance of ethical issues in business and generally espoused intentions to act ethically, those who received the intervention were significantly more likely to recognize their own susceptibility to perpetuating unethical business behavior and to identify ethical issues specific to their real-world projects. These results have important implications for behavioral ethics pedagogy and provide a de-biasing interventional approach for bridging classroom knowledge with real-world skills. (shrink)