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  1. MNCs and International Accountability Standards Through an Institutional Lens: Evidence of Symbolic Conformity or Decoupling. [REVIEW]Dima Jamali - 2010 - Journal of Business Ethics 95 (4):617 - 640.
    The recent proliferation of International Accountability Standards (IAS) has attracted significant academic interest, but the extent of their adoption and integration by global firms remains underinvestigated.Capitalizing on institutional theory and the typology of strategic responses to institutional pressures proposed by Oliver (Acad Manage Rev 16(1): 145-179, 1991), this article uses an interpretive research methodology to analyze a sample of MNC practitioners' views regarding IAS, and derive some insights in relation to expected patterns of strategic responses to these new institutional pressures. (...)
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  • Stakeholder Identification and Salience After 20 Years: Progress, Problems, and Prospects.Logan M. Bryan, Bradley R. Agle, Ronald K. Mitchell & Donna J. Wood - 2021 - Business and Society 60 (1):196-245.
    To contribute to the continuing challenge of explaining how managers identify stakeholders and assess their salience, in this article, we chronicle the history, assess the impact, and evaluate the possibilities opened by Mitchell, Agle, and Wood (MAW-1997). We do so through two types of qualitative analysis, and also through utilizing a quantitative network analysis tool. The first qualitative analysis categorizes the major contributions of the most influential papers succeeding MAW-1997; the second identifies and compares the relevant issues with MAW-1997 at (...)
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  • From Stakeholder Management to Stakeholder Accountability: Applying Habermasian Discourse Ethics to Accountability Research.Andreas Rasche & Daniel E. Esser - 2006 - Journal of Business Ethics 65 (3):251-267.
    Confronted with mounting pressure to ensure accountability vis-à-vis customers, citizens and beneficiaries, organizational leaders need to decide how to choose and implement so-called accountability standards. Yet while looking for an appropriate standard, they often base their decisions on cost-benefit calculations, thus neglecting other important spheres of influence pertaining to more broadly defined stakeholder interests. We argue in this paper that, as a part of the strategic decision for a certain standard, management needs to identify and act according to the needs (...)
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  • Stakeholder Relationships, Engagement, and Sustainability Reporting.Irene M. Herremans, Jamal A. Nazari & Fereshteh Mahmoudian - 2016 - Journal of Business Ethics 138 (3):417-435.
    The concept of sustainability was developed in response to stakeholder demands. One of the key mechanisms for engaging stakeholders is sustainability disclosure, often in the form of a report. Yet, how reporting is used to engage stakeholders is understudied. Using resource dependence and stakeholder theories, we investigate how companies within the same industry address different dependencies on stakeholders for economic, natural environment, and social resources and thus engage stakeholders accordingly. To achieve this objective, we conducted our research using qualitative research (...)
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  • Involving, Countering, and Overlooking Stakeholder Networks in Soft Regulation: Case Study of a Small-to-Medium-Sized Enterprise’s Implementation of SA8000.Katerina Nicolopoulou, Stewart R. Clegg, Ashly H. Pinnington & Manal El Abboubi - 2022 - Business and Society 61 (6):1594-1630.
    To achieve effective stakeholder governance in the context of international social accountability certification requires constructing a network of agreement. In a case study of a small-to-medium-sized enterprise, we examine managers’ attempts at enrolling participants in the supply chain to investigate how they strive to engage these stakeholders. We adopt actor-network theory and sensemaking theory to develop a novel approach to understanding social accountability standards’ certification in stakeholder networks. We argue that the design and operation of any SA standard across a (...)
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  • (1 other version)Enhancing Employee Voice: Are Voluntary Employer–Employee Partnerships Enough?Harry J. Van Buren & Michelle Greenwood - 2008 - Journal of Business Ethics 81 (1):209-221.
    One of the essential ethical issues in the employment relationship is the loss of employee voice. Many of the ways employees have previously exercised voice in the employment relationship have been rendered less effective by (1) the changing nature of work, (2) employer preferences for flexibility that often work to the disadvantage of employees, and (3) changes in public policy and institutional systems that have failed to protect workers. We will begin with a discussion of how work has changed in (...)
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  • Employees and the Operation of Accountability.Thomas Riise Johansen - 2008 - Journal of Business Ethics 83 (2):247-263.
    This article examines a social accounting cycle in a Danish savings bank with specific focus on how employees interacted with the cycle. The case study is based on archival material and observations of employee engagement sessions that were a significant part of the cycle. The article exposes the ways in which the cycle can be understood as an initiative that prompts different forms of accountability. The cycle had the potential to bring different forms of accountability together, but the cycle also (...)
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  • Corporate Identity, Ethics and Reputation in Supplier–Buyer Relationships.Michael Bendixen & Russell Abratt - 2007 - Journal of Business Ethics 76 (1):69-82.
    Multi-national corporations (MNCs) have been criticised for not behaving ethically in some situations, which could have a negative effect on their reputation. This study examines the ethics of a large MNC in its relationship with its suppliers. A brief literature review of corporate identity, business ethics and buyer–supplier relationships is undertaken. The views and perceptions of the buying staff and the suppliers to a large South African MNC are obtained and discussed. The results indicate that this MNC has a good (...)
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