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Proceedings of the International Association for Business and Society

Rotterdam, The Netherlands

Volume 14
Proceedings of the Fourteenth Annual Meeting

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Displaying: 1-20 of 57 documents


1. Proceedings of the International Association for Business and Society: 2003
Patsy Lewellyn IABS - Erasmus University, Rotterdam, The Netherlands — 2003 Proceedings Program Chair's Comment
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business ethics, ideology, intellectual property rights, social justice, and values
2. Proceedings of the International Association for Business and Society: 2003
Vanessa Hill, Sheryl Shivers-Blackwell My Way or the Highway: Where is the Democracy in Leadership Theories and Why Should We Care?
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3. Proceedings of the International Association for Business and Society: 2003
David Crockett, Sonya Grier, Jacqueline A. Williams Coping with Marketplace Discrimination: An Exploration of the Experience of Black Men
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4. Proceedings of the International Association for Business and Society: 2003
Maureen Bezold Nutrition and Socioeconomic Status: An Application of Transforming Justice
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5. Proceedings of the International Association for Business and Society: 2003
Laquita C. Blockson “Wicked” Collaborations: A Possible Approach to Address Societal Issues
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6. Proceedings of the International Association for Business and Society: 2003
Darlene Bay, Kim McKeage, Jeffrey McKeage And Justice for All: A Critical Examination of the State of Business Ethics Research
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This paper suggests that an ethic of care might serve as a useful alternative to the justice perspective that is the current dominant paradigm in business ethics research. As a system of personal ethics, an ethic of care has not been used for a variety of reasons, even though it may provide some distinct advantages in discussing behavior in a business environment. On the institutional level, an ethic of care may provide a better fit than the justice perspective, allowing a clearer focus on the how business, as a system, fits into the larger society.
7. Proceedings of the International Association for Business and Society: 2003
Rosa Chun The Virtue Ethical Character of Organization: Scale Development
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8. Proceedings of the International Association for Business and Society: 2003
Paul Dunn, Ian Adamson Have Accountants Lost the Moral Right to Conduct Audits?
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Financial statement audits reduce agency costs, provide insurance to investors, and permit managers to signal their private information concerning the reliability of their firm's financial reports. However, the wake of the recent audit failures, the collapse of Arthur Anderson, independence problems when accountants provide both audit and consulting services to the same client, and investor cynicism concerning the value of audit opinions, indicate that accountants may have lost the moral right to conduct audits. We suggest that in lieu of an audit, firms should have their financial statements insured. Disclosing the level of financial statement insurance would reduce information asymmetry problems by signalling the level of financial statement reliability. Furthermore, market forces would now establish the quality of financial reporting and therefore the price of stocks.
9. Proceedings of the International Association for Business and Society: 2003
William B. Lamb, Michael Fritz We Know We’re Mad About Enron, But What Do We Really Know About Scandals?
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Corporate scandal is a phenomenon that has rarely been studied in the management literature. Scandals can have a significant impact on the business environment and have received a high degree of attention recently in the popular press. Therefore, we propose that corporate scandals, particularly scandals related to accounting and financial wrongdoing deserve greater attention in the management literature. We offer a definition of scandal and suggest several avenues for future research that could be pursued with respect to financial and reporting scandals.
10. Proceedings of the International Association for Business and Society: 2003
Josetta McLaughlin, Gerald W. McLaughlin Ian MacNeil’s Relational Contract Theory: Linking Legal Scholarship to Current Perspectives on Social Contract
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This paper describes the work of Ian Macneil, a legal scholar advocating the use of a relational contract framework to analyze exchange relations. We present an overview of Macneil’s theory, followed by a brief comparison of his theory to four theories used by business scholars. We conclude that Macneil’s framework potentially serves as an umbrella under which other theories can be utilized to better describe behavior and the choices made.
11. Proceedings of the International Association for Business and Society: 2003
Nina Seppala Business and Human Rights: Analytical Framework for Examining Corporate Approaches to Human Rights
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This paper presents an analytical model for examining corporate approaches to human rights. On the basis of an exploratory case study of the activities of Total and Premier Oil in Myanmar, it is argued that companies have three basic strategies to address human rights issues: (1) direct strategies, (2) government strategies, and (3) partnership strategies. It is suggested that the choice between the strategies depends on a number of company and issue characteristics.
12. Proceedings of the International Association for Business and Society: 2003
Duane Windsor Public Responsibility and Business Ethics: Economic and Philosophical Versions of Theory
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This paper examines the relationship between economic and philosophical theories of public responsibility and business ethics viewed in the wake of the recent corporate scandals in the U.S. An emerging economic theory subjects voluntary responsibilities and ethical choices to a financial cost-benefit analysis (whether short run profitability or long run wealth creation). Duties are defined only at law in the extreme version of such an economic theory. A philosophical theory essentially disregards financial performance outcomes to assert on other grounds (moral and legal, typically) responsibility and ethical standards for business. The strain between economic and philosophical theories is becoming more pronounced in the economic literature. This paper is a first cut at formal statement of the problem.
corporate social responsibility and social performance
13. Proceedings of the International Association for Business and Society: 2003
Eva Boxenbaum Constructing Corporate Citizenship in a Danish Business Context
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This paper shows how an innovative business project constructs the meaning of corporate citizenship by reconstructing the institution of corporate social responsibility (CSR) in Denmark. The analysis, relying on new institutional theory, shows that the innovative business group altered the established institution of CSR as they adopted and integrated selected institutions from abroad. The findings suggest that social construction is an effective and overlooked mode of self-regulation, particularly in a voluntary CSR context.
14. Proceedings of the International Association for Business and Society: 2003
Stephen Brammer, Andrew Millington Is Knowledge Power?: An Analysis of the Relationship Between Organizational Visibility and Corporate Philanthropy
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This paper investigates the influence of organizational visibility, firm size and industry on corporate philanthropic expenditures within a sample of over 300 UK corporations. The study disentangles the relationships between philanthropy, firm visibility, size, and industry, in more detail than has been attempted in earlier studies. The study provides strong evidence that organizational visibility, a variable absent from most analysis of firm philanthropy and social responsiveness, plays a significant role in shaping firm behaviour.
15. Proceedings of the International Association for Business and Society: 2003
Paul Cox, Stephen Brammer, Andrew Millington Long-Term Institutional Investment and Corporate Social Performance: An Empirical Analysis
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This study examines the link between the extent of long-term institutional ownership in corporate stock and firm social performance. The empirical analysis highlights the heterogeneity of long-term investors and distinguishes between funds that are internally and externally managed, between private and public sector funds and between types of funds that face different institutional pressures.
16. Proceedings of the International Association for Business and Society: 2003
Andrew Crane, Dirk Matten, Jeremy Moon Can Corporations be Citizens?: Corporate Citizenship as a Metaphor for Business Participation in Society
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This paper investigates whether, in theoretical terms, corporations can be citizens. The argument is based on the observation that the debate on CC has only paid little attention to the actual notion of citizenship. In the few cases where it has been, authors have either largely left the concept of CC unquestioned, or applied rather unidimensional and decontextualized notions of citizenship to the corporate sphere. The paper opens with a discussion of the nature and role of metaphors for business and of the contestable nature of the political concepts sometimes applied to business. Turning to the citizenship question, it considers corporations as citizens through a fourdimensional framework of citizenship offered by Stokes (2002).
17. Proceedings of the International Association for Business and Society: 2003
Frank Jan de Graaf Constituting Corporate Responsibility, Corporate Governance and the Assessment of Corporate Social Performance
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An institutional perspective on the system of corporate governance is needed to assess corporate social performance (CSP). Neo-institutional thinking offers a way to study the empirical implications of CSP’s normative core. The interaction between business and society is taking place in the system of corporate governance. Assuming that the system of corporate governance is a preference setting structure in which normative notions and instrumental objectives meet, CSP can be assessed.
18. Proceedings of the International Association for Business and Society: 2003
Nikola y A. Dentchev, Aime Heene A Game Theoretical Laboratory Experiment as a Methodology for Researching Corporate Social Performance
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The large body of empirical evidence on the corporate social performance (CSP) - financial performance (FP) relationship can be summarized as contradictory, ranging from positive through neutral and inconciusive/mixed to negative. Yet one study found and inversed-U-relationship, this finding remained under researched, although this finding is fairly explicable form a scarcity perspective. As controlling for scarcity when studying corporate performance is very difficult, we propose a laboratory experiment based on bargaining game theory. Game theory seems a promising methodology, as it is by definition concerned with systematically gathering and analyzing data within a setting of interaction, whereas decision makers continuously consider the interests of others. The objective of this paper is to create discussion on using game theory as a research methodology in the “corporate social performance” field of research.
19. Proceedings of the International Association for Business and Society: 2003
Bryan W. Husted, David B. Allen Strategic Corporate Social Responsibility Among Multinational Firms in Mexico
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We examine the conditions under which corporate social responsibility (CSR) projects create value for the firm. Specifically, we measure and examine the impact of centrality, specificity, proactivity, visibility, and voluntarism on value creation among multinational corporations (MNCs) in Mexico. We find that only centrality and voluntarism are related to value creation. In the case of voluntarism, the relationship is inverse. We draw conclusions from these findings about the nature of CSR activity by MNCs in Mexico.
20. Proceedings of the International Association for Business and Society: 2003
Jeanne M. Logsdon, Donna J. Wood Glottal Business Citizenship for Human Rights and a Sustainable Environment
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This paper extends Global Business Citizenship theory by exploring how to apply GBC to two important areas of impact that firms have: environmental sustainability and human rights/employee practices. We identify the basic principles that may apply in these areas of global concern and illustrate the application processes and challenges in their implementation. We pay particular attention to the countervailing forces and barriers that must be dealt with in order for the organization to embrace the GBC model.