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Open Access
Article
Publication date: 4 December 2019

Kyrill Goosseff

To identify the Transcendental Essence of Humanity, the purpose of this paper is to describe in brief what kind of research became possible when the theory of, e.g. autopoiesis…

2158

Abstract

Purpose

To identify the Transcendental Essence of Humanity, the purpose of this paper is to describe in brief what kind of research became possible when the theory of, e.g. autopoiesis, Husserl’s Transcendental Consciousness and the theory of Rhodes and Thame came together to form a “transcendental” interview methodology.

Design/methodology/approach

Critical conceptual implications are drawn to form a new research method to explore a de-subjectified inner domain and to search for a possible common essence of humanity.

Findings

A Transcendental Emotional Reference was found practically alien to contemporary perspectives. Still, the reference governs the emotional structure of human experience. This different perspective answers basic questions of morality, organization theory and leadership.

Research limitations/implications

The findings of the new research open a new and transparent perspective answering Grey’s question: “What is it to be human?” (Grey, p. 47, 2014.) A perspective shedding new light on the humanities. A research limitation is the number of respondents. Still, being transcendental the findings are theoretically valid for all.

Originality/value

The paper is based on a unique research enabling 32+ (ongoing research) respondents to explore their own and universally shared Transcendental domain.

Details

Journal of Organizational Change Management, vol. 33 no. 4
Type: Research Article
ISSN: 0953-4814

Keywords

Abstract

Details

International Journal of Ethics and Systems, vol. 39 no. 4
Type: Research Article
ISSN: 2514-9369

Content available
Book part
Publication date: 15 November 2018

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78756-416-9

Content available
Book part
Publication date: 15 November 2018

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78756-416-9

Open Access
Article
Publication date: 14 March 2023

Paul Kojo Ametepe, Emetomo Uchefiho Otuaga, Chinwe Felicia Nnaji and Mustapha Sina Arilesere

This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank…

2272

Abstract

Purpose

This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank employees.

Design/methodology/approach

The study used a descriptive and cross-sectional design with the aid of a standard scale constructed into a questionnaire. Cluster, convenience and simple random sampling techniques were used to select 1,067 respondents, of which 870 were deemed fit for the study. The theories underpinning the study were the social exchange theory (SET) and social identity theory (SIT). Four hypotheses were developed and tested using hierarchical multiple regression analysis, and moderation using PROCESS macro.

Findings

The study found that employee training and employee participation had a significant positive relationship with organizational commitment, while organizational ostracism had a significant but negative relationship with organizational commitment among bank employees. The study also found that workplace ostracism moderated the relationship between organizational climate and organizational commitment The study recommended that organizational commitment requires management training their workforce, allowing employee participation in decisions, and minimizing or outrightly eradicating the practice of organizational ostracism. It is, therefore, concluded that workers place great value on training and participation in decision-making and frown at organizational ostracism.

Originality/value

This paper fills in the gaps left by the paucity of empirical investigation of the moderating role that workplace ostracism plays between employee training, employee participation and organizational commitment – a feat that is lacking in developing countries. It serves as a reminder to management to prevent or entirely eliminate workplace ostracism to allay an employee's impression of being a threat to an organization when commitment is low.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 24 June 2020

Oliver Nnamdi Okafor, Festus A. Adebisi, Michael Opara and Chidinma Blessing Okafor

This paper investigates the challenges and opportunities for the deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing country…

9234

Abstract

Purpose

This paper investigates the challenges and opportunities for the deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing country. Nigeria is the institutional setting for the study.

Design/methodology/approach

Adopting an institutional theory perspective and a survey protocol of urban residents in the country, the study presents evidence on the whistleblowing program introduced in 2016. Nigeria’s whistleblowing initiative targets all types of corruption, including corporate fraud.

Findings

This study finds that, even in the context of a developing country, whistleblowing is supported as an accountability mechanism, but the intervention lacks awareness, presents a high risk to whistleblowers and regulators, including the risk of physical elimination, and is fraught with institutional and operational challenges. In effect, awareness of whistleblowing laws, operational challenges and an institutional environment conducive to venality undermine the efficacy of whistleblowing in Nigeria.

Originality/value

The study presents a model of challenges and opportunities for whistleblowing in a developing democracy. The authors argue that the existence of a weak and complex institutional environment and the failure of program institutionalization explain those challenges and opportunities. The authors also argue that a culturally anchored and institutionalized whistleblowing program encourages positive civic behavior by incentivizing citizens to act as custodians of their resources, and it gives voice to the voiceless who have endured decades of severe hardship and loss of dignity due to corruption.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 January 2023

Adel Ismail Al-Alawi, Fatima Abdulrahman BinZaiman and Nehal F. Elnaggar

This paper aims to examine the factors affecting the implementation of corporate social responsibility (CSR) sustainably in mobile operators in the kingdom of Bahrain.

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Abstract

Purpose

This paper aims to examine the factors affecting the implementation of corporate social responsibility (CSR) sustainably in mobile operators in the kingdom of Bahrain.

Design/methodology/approach

The research relies on the existing literature as a secondary data source. The primary data was collected through questionnaires distributed to three leading mobile operators in the Kingdom of Bahrain. The research's population numbered 1,689, and the sample size was 313; the simple random sampling method was used for data collection with a response rate of 87.2% out of a total sample size of 273 respondents. In addition, the responses were analyzed using statistical package for the social sciences (SPSS) software version 24.0; specifically, Spearman's rank correlation was used to test the hypotheses. The research design was quantitative, so a nonparametric procedure was applied to test the hypotheses.

Findings

The research produced positive relationships between the independent variables (economic, legal, ethical, philanthropic and environmental responsibilities) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

Research limitations/implications

The research produced positive relationships between the independent variables (economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility and environmental responsibility) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

Social implications

The outcomes of the research mainly suggest that mobile operators assign employees who have been working with the company for more than 7 years to implement CSR; due to their engagement to implement CSR as a sustainable practice more than others with less than 3 years or 3-6 years in Bahrain mobile operators. Besides, the research provides a starting point by which other researchers could investigate CSR in other sectors in the Kingdom of Bahrain.

Originality/value

The research provided a framework for Bahrain mobile operators to assist them in enhancing the implementation of CSR in a sustainable manner, which are economic, legal, ethical, philanthropic and environmental responsibilities.

Open Access
Article
Publication date: 3 October 2023

Binh Tran-Nam

This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in…

Abstract

Purpose

This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries.

Design/methodology/approach

This paper utilizes a positivist research framework and adopts a theoretical method of analysis, although secondary data will also be mentioned to support theoretical arguments whenever it is appropriate to do so.

Findings

A high rate of collusive tax corruption is inevitable in developing countries.

Research limitations/implications

The model is static and needs to be extended into a dynamic model.

Practical implications

Traditional enforcement tools such as higher audits or a higher penalty regime against tax evasion do not work. Tax simplification can lessen the incidence of tax corruption.

Social implications

Fighting tax corruption requires significant changes in the attitudes of taxpayers and tax auditors.

Originality/value

This paper combines the literature on Kantian economics and tax compliance in an innovative fashion.

Details

Fulbright Review of Economics and Policy, vol. 3 no. 2
Type: Research Article
ISSN: 2635-0173

Keywords

Open Access
Article
Publication date: 2 April 2019

Orlando Gomes and João Frade

This paper aims to provide an overall review and assessment of the virtues and flaws of decentralized self-regulated markets, discussing in particular the extent to which…

1142

Abstract

Purpose

This paper aims to provide an overall review and assessment of the virtues and flaws of decentralized self-regulated markets, discussing in particular the extent to which deceiving attitudes by some market participants might be potentially diluted and contradicted.

Design/methodology/approach

To approach deception and morality in markets, the paper follows two paths. First, the relevant recent literature on the theme is reviewed, examined and debated, and second, one constructs a simulation model equipped with the required elements to discuss the immediate and long-term impacts of deceiving behaviour over market outcomes.

Findings

The discussion and the model allow for highlighting the main drivers of the purchasing decisions of consumers and for evaluating how they react to manipulating behaviour by firms in the market. Agents pursuing short-run gains through unfair market practices are likely to be punished as fooled agents spread the word about the malpractices they were allegedly subject to.

Research limitations/implications

Markets are complex entities, where large numbers of individual agents typically establish local and direct contact with one another. These agents differ in many respects and interact in unpredictable ways. Assembling a concise model capable of addressing such complexity is a difficult task. The framework proposed in this paper points in the intended direction.

Originality/value

The debate in this paper contributes to a stronger perception on the mechanisms that attribute robustness and vitality to markets.

Details

Journal of Economics, Finance and Administrative Science, vol. 24 no. 48
Type: Research Article
ISSN: 2077-1886

Keywords

Open Access
Article
Publication date: 6 October 2023

Judit Csákné Filep, Olga Anna Martyniuk and Marta Wojtyra-Perlejewska

The institutional context in which family firms operate influences their behaviour and performance, yet literature reviews seldom analyse family firms on a regional basis. To fill…

Abstract

Purpose

The institutional context in which family firms operate influences their behaviour and performance, yet literature reviews seldom analyse family firms on a regional basis. To fill this gap, this review aims to present research on family entrepreneurship in the transition economies of the Visegrád countries (V4). In this particular group of European economies, the current formal institutions have largely evolved along Western European lines. However, the transformation of informal institutions appears to be still in its infancy.

Design/methodology/approach

In order to identify the most representative authors, the methodologies used, the main research topics and to establish a future research agenda, the authors selected, through a systematic process, 112 papers from the Web of Science up to the year 2022. The authors performed a bibliographic analysis using clustering algorithms, complemented by a traditional literature review.

Findings

The performance of family firms in transition economies has been the subject of very little research. The results allowed the authors to identify four main areas of research: governance, innovation, sustainability, competitive advantage and considering the influence of the region's characteristics on family business behaviour.

Originality/value

Studies from transition economies can contribute to a broader understanding of family firms in terms of the impact of the institutional environment (especially the influence of sociological changes and specific historical experiences of family members) on their long-term planning, socioemotional wealth (SEW) protection and ethics. In light of recent events, research from the region may also contribute to the understanding of how and to what extent “familiness” influences crisis management or socially responsible behaviour in family firms.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

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