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Switch to: Citations
References in:
Corporate recidivism in emerging economies
Business Ethics: A European Review 26 (1):63-79 (2017)
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With the advent of globalization, the track record of multinational corporations (MNCs) has been mixed at best in relation to their Corporate Social Responsibility (CSR) involvement in developing countries. This article attempts to cross-fertilize insights from the business-society and international business political behavior literature streams to identify relevant dimensions and contingencies that can be used to analyze the CSR of MNCs in developing countries and the extent of standardization or localization of their strategies. The article makes use of the new (...) |
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This paper focuses on the significance of codes of conduct (CoCs) in the internal work context of two retail companies. A stepwise approach is used. First, the paper identifies in what way employees use and refer to CoCs internally. Second, the function and relevance of CoCs inside the two companies are identified. Third, the paper explains why CoCs tend to function in the identified ways. In both cases, the CoCs are clearly decoupled in the sense that they do not concern (...) |
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Path dependence is a central construct in social sciences, used to describe a mechanism that connects the past and the future in an abstract way. However, across disciplines, it remains unclear why path dependence sometimes occurs and sometimes not, why it sometimes lead to inefficient outcomes and sometimes not, how it differs from mere increasing returns, and how scholars can empirically support their claims on path dependence. Hence, path dependence is not yet a theory since it does not causally relate (...) |
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Every time another corporate scandal captures media headlines, the ‘bad apple vs. bad barrel’ discussion starts anew. Yet this debate overlooks the influence of the broader societal context on organizational behavior. In this article, we argue that misbehaviors of organizations (the ‘barrels’) and their members (the ‘apples’) cannot be addressed properly without a clear understanding of their broader context (the ‘larder’). Whereas previously, a strong societal framework dampened the practical application of the Homo economicus concept (business actors as perfectly rational (...) |
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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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Industrial pollution is of both national and international concern in the context where one country's emissions contribute to the problem of global warming. Existing studies have focused on government and regulations rather than on employees. The context of this study is in respect of 472 workers in seven Chinese energy companies in Shanxi province in China, one of the biggest coal mining regions and a region most responsible for environmental pollution. The key findings are two-fold: first, employees' values were positively (...) |
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The business practices of multinational corporations raise many provocative moral issues and offer a touchstone for some fundamental ethical concepts. This essay identifies a wide range of problems but centers on the matter of consistency in corporate policy between foreign and domestic practices and the kind of generality of standards that is required to achieve consistency. Two considerations are singled out for illustrative discussion: wage scales and bribes. Proposals are offered for achieving consistency and generality in each case, the principle (...) |
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This paper capitalizes on an institutional perspective to analyze corporate social responsibility (CSR) orientations in the Lebanese context. Specifically, the paper compiles a new theoretical framework drawing on a multi-level model of institutional flows by Scott (Institutions and organizations: ideas and interests, 2008 ) and the explicit/implicit CSR model by Matten and Moon (Acad Manag Rev 33(2):404–424, 2008 ). This new theoretical framework is then used to explore the CSR convergence versus divergence question in a developing country context. The findings (...) |
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Despite the recent emergence of many new ethical decision making models, there has been minimal emphasis placed on the impact of escalating commitment on the ethical decision making process. In this paper a new variable is introduced into the ethical decision making literature. This variable, exposure to escalation situations, is posited to increase the likelihood that individuals will choose unethical decision alternatives. Further, it is proposed that escalation situations should be included as a variable in Jones's (1991) comprehensive model of (...) |
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The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) |
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