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This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making.

The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies.

Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism).

The proposed DILEMMAS process illustrates the practical application of TEDS.

This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively.

Business schools are vital in promoting responsible management (RM) – a management grounded in ethics and values beneficial to a wide array of stakeholders and overall society. Nevertheless, due to deeply embedded institutional modernistic dynamics and paradigms, RM is, despite its importance, repeatedly marginalised in business school curricula. If students are to engage with RM thinking, then its occlusion represents a pressing issue. Drawing on the United Kingdom (UK) business school context, this paper aims to examine this issue through a framework of institutional theory and consider the role played by (modernistic) institutional accreditation and research assessment processes in marginalisation of RM.

This study used an exploratory qualitative research method. Data were collected from 17 RM expert participants from 15 UK business schools that were signatories to the United Nations Principles for Responsible Management Education through semi-structured in-depth interviews and analysed using the six phases of Braun and Clarke’s thematic analysis.

The study identifies a potent institutional isomorphic amalgam resulting in conservative impacts for RM. This dynamic is termed multiple institutional isomorphic marginalisation (MIIM) – whereby a given domain is occluded and displaced by hegemonic institutional pressures. In RM’s case, MIIM operates through accreditation-driven modernistic-style curricula. This leads business schools to a predilection towards “mainstream” representations of subject areas and a focus on mechanistic research exercises. Consequently, this privileges certain activities over RM development with a range of potential negative effects, including social impacts.

This study fills an important gap concerning the need for a critical, in-depth exploration of the role that international accreditation frameworks and national institutional academic research assessment processes such as the Research Excellence Framework in the UK play in affecting the possible growth and influence of RM. In addition, it uses heterotopia as a conceptual lens to reveal the institutional “mask” of responsibility predominantly at play in the UK business school context, and offers alternative pathways for RM careers.

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

Status distinctions matter among heterogeneous organizations within a socio-environmental field. This is exemplified in the food waste field, where six types of organizations employ different excess strategies to address the issue. Theoretically, we propose that status is constructed internally through advice relationships and externally through evaluations. We posit that organizations conducting evaluations and advocating legitimate principles based on expertise (i.e., Others) are status winners. Our mixed-method study confirms that Others hold privileged positions and identifies status inconsistencies. By critically illuminating these status dynamics, we contribute to a better understanding of the roles of organizations and status in tackling socio-environmental issues.

This study aims to explore the ways in which management scholars affiliated with Peruvian universities navigate the tensions between global expectations and local realities in their research practices, drawing on their capitals and habitus.

Drawing on Bourdieu’s field theory, the authors analyse 25 in-depth interviews and a unique database of academic publications in the business and management field from 2000 to 2022. The analysis identifies the positions scholars occupy within the Peruvian management field and examines the factors influencing their research practices.

The authors find that the Peruvian management field is complex and unequal, where actors have different positions and interests, but are all influenced by a logic of academic dependency on the Global North. The authors identify three main positions held by scholars: transnational dominators, who accumulate greater resources and ignore local debates; dominated adaptors, who unsuccessfully try to imitate the dominant logic; and isolated innovators, who critique the dominant model but lack institutional support to develop alternatives.

This research presents an analysis of the Peruvian management field, a site often overlooked in international business studies. By examining scholarly practices, the authors reveal how academic inequalities are reproduced by the forces of globalization. The study underscores the urgent need for greater acknowledgement of regionally informed research, advocating for a more inclusive and diverse understanding in the field of management research.

The purpose of this paper is to clarify the ontological assumptions regarding the concept of agency and sociality within business networks in the Industrial Marketing and Purchasing Group (IMP) research by refining these assumptions with a relational sociological (RS) perspective. This paper reinforces the robustness of the actors-resources-activities (ARA) model with an in-depth investigation of the actor dimension, where local interactions between interdependent individuals play a central role in building common futures within business networks through organisational reflexivity.

This conceptual paper investigates the social ontology of research. It challenges the implicit assumptions of IMP research regarding agency and sociality within business networks with a problematisation strategy (Sandberg and Alvesson, 2011). Combining IMP views on agency with the RS perspective, it sets this combined framework as an alternative for the analysis of sustainability and ethics within business networks.

Combining IMP research and an RS perspective allows us to extend the knowledge of sociality within business networks, highlighting the centrality of meaning sharing in the process of network change. By focusing on symbolic interaction processes, an RS perspective contributes to a deeper theoretical understanding of the relationship between local communication and business network patterns. Combined with an IMP perspective on agency, it provides researchers with an alternative conceptual framework for examining sustainability by considering ethics and leadership dialectically.

RS is still an emerging stream within sociology, characterised by diverse views. Not all relational sociologists, as scientists, feel obliged to engage with sustainability research. Thus, the paper is a two-sided invitation to IMP researchers and relational sociologists to delve into the adaptation processes in business networks in highly uncertain environments.

RS focusing on the centrality of communication in local interactions, business network researchers can show that organisational leaders are not the ones with a charismatic vision isolated from any natural and social environment; rather, they are the people with “the capacity to assist the group to continue acting ethically, creatively and courageously in the unknown” (Stacey,2013).

Adopting an RS perspective on agency in business networks can help managers and researchers determine how business networks can be managed in a more sustainable way. Combined with a dialectical and processual understanding of ethics, the IMP-RS perspective emphasises day-to-day local communication practices within and between organisations that challenges microeconomic views on nature, strategy, ethics and leadership. This paper thus places the social at the centre of sustainability approaches.

From an RS perspective, business networks are analysed as patterns of interactions between many organisations and individuals. The value of this conceptual paper is in showing that change within business networks is negotiated through local interactions and symbolic communication between individuals. Thus, it suggests the need to combine the individual and the organisational levels to analyse agency within business networks and to examine the adaptation of business networks to sustainability.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

This paper aims to examine the role of corporate governance (CG) in the earnings management (EM) of affiliated companies in family business groups (FBGs) listed on the Pakistan Stock Exchange (PSX), using principal–principal agency theory.

The sample of 327 nonfinancial firms of the PSX, consisting of 187 group-affiliated firms and 140 nonaffiliated firms has been used in this study for the period of 2010 to 2019. The study uses different regression models for analysis, with robustness tests of various alternative measures of EM and FBG affiliation. In addition, endogeneity is controlled with the propensity score matching method.

The findings show that EM is less prevalent in affiliated firms compared to nonaffiliated companies. The results show a negative and significant relationship between FBGs affiliated firms and EM. Moreover, the results also show a positive relationship between EM and the interaction term of the CG index and group affiliation. It refers to the fact that effective governance cannot reduce EM in affiliated companies of FBGs as well as in the nonfinancial companies of the PSX. In addition, the quality of CG is higher in affiliated companies compared to its counterpart in nonaffiliated firms. The findings support the principal–principal agency theory that CG cannot mitigate the expropriating behavior of controlling shareholders against minority shareholders by reducing EM in emerging markets due to the ownership concentration phenomenon.

This research study has implications for small investors, government agencies and regulators. The findings of the study show that CG code should make it mandatory for companies to reveal information about their complex ownership structure and ownership information about affiliated companies and directors. Furthermore, it is suggested to revisit the code of CG in the Pakistani context of principal–principal conflict instead of the agent–principal explanation of agency theory based on Anglo–Saxon countries.

This research study has contributed to the CG and FBG literature in relation to EM in idiosyncratic settings of Pakistan. One of the prime contributions of the paper is the development of a comprehensive CG index. This research study used detailed, manually collected novel data on affiliated firms of FBGs in Pakistan.

As competitive pressures persist and global economic influences continue to present new challenges, businesses need to be able to respond to emerging circumstances. Goal-setting and planning are key mechanisms contributing to organizational competitive success, yet organizations underappreciate the role of competency and capacity building factors that contribute to successful planning. This paper integrates three theoretical models enabling an investigation into the positive relationships between managerial activities generating information feedback, training in planning and skills and organizational performance outcomes, while exploring the positive mediating roles of goal-setting and planning.

A unique organizational sample of agribusiness producers (n = 499) in Canada is examined. A structural equation path analysis model is used to evaluate the main relationships.

The results suggest that organizations are finding that managerial and training activities should not be considered in isolation, but rather as supports for goal-setting, planning and performance outcomes. Thus, the implications are that managers can find organizational value enhanced through the building of human resource competency (e.g. management activities and training) with these emerging capacities aiding goal setting and planning activities.

This study makes three main contributions: first, by adopting a rational-design perspective and integrating theoretical frameworks focusing on (a) planning-performance and (b) goal-setting-planning. This extended model goes beyond previous studies by including managerial activities, training, goals, planning and performance outcomes. Second, this study uniquely accounts for a more comprehensive set of key confounding factors such as operational activities, organizational strategy and organizational size in the integrated framework. Finally, as far as the authors are aware, there has not been a survey study at the organizational level that has explored the role of managerial activities and training in planning within a similarly comprehensive model.