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A social science classification model is described which identifies three traditional global business ethics perspectives and a fourth perspective which presents a more useful integration of elements of the others. The perspectives are identified as personal, social, cultural and integrated. The literature on business ethics is discussed and categorized according to these perspectives. The integrated perspective points to collaboration and ethical displacement as offering the most promise for the solving of international ethical dilemmas faced by business managers.

This paper seeks to use the balanced scorecard approach to create a performance measurement tool for e‐CRM implementations, distinguishing the criteria which signify higher levels of success in e‐CRM for internet businesses.

A performance measurement tool assessing the success of e‐CRM implementations under the customer, internal business, innovation and learning, and financial perspectives of the balanced scorecard is constructed. A total of 72 internet businesses in Turkey were surveyed about how much their CRM implementations contributed to the improvement in various measures under these four perspectives. These businesses are categorised as those with high versus moderate levels of perceived e‐CRM success. T‐tests are conducted to find out which success criteria distinguish these two groups more significantly.

Companies with higher levels of perceived e‐CRM success claimed significantly higher levels of improvements in customer satisfaction, transaction amounts and frequency, brand image, effective database management and customer targeting, efficient business processes, technology utilisation, excellence and innovation in services, improved sales, profitability and decreased service support costs.

The sample size is relatively small due to the difficulty of collecting data from internet businesses on a strategic issue such as e‐CRM. Perceived e‐CRM success is assessed based on the answers of a single respondent from each business.

With successful e‐CRM programs, internet businesses can experience significant levels of improvements under all the four perspectives of the balanced scorecard, including tangible measures such as financial outcomes and the less tangible indicators such as customer value, innovation, excellence, and efficiency in business processes.

A general strategic management tool is applied to a specific process in internet businesses. Performance in e‐CRM is assessed extensively.

The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might assist or obstruct efforts to foster sustainable business practices.

The authors link current debates about integrated reporting to prior research on the contested politics of social and environmental reporting, and critiques of the dominance of business case framings. The authors introduce research from science and technology studies that seeks to broaden out and open up appraisal methods and engagement processes in ways that highlight divergent framings and politically contentious issues, in an effort to develop empowering designs for sustainability. The authors demonstrate the strong resonance between this work and calls for the development of dialogic/polylogic accountings that take pluralism seriously by addressing constituencies and perspectives currently marginalized in mainstream accounting. The authors draw and build on both literatures to critically reflect on the International Integrated Reporting Council's (IIRC, 2011, 2012a, b, 2013a, b) advocacy of a business case approach to integrated reporting as an innovation that can contribute to sustainability transitions.

The authors argue that integrated reporting, as conceived by the IIRC, provides a very limited and one-sided approach to assessing and reporting on sustainability issues. While the business case framing on which it rests might assist in extending the range of phenomena accounted for in organizational reports, it remains an ideologically closed approach that is more likely to reinforce rather than encourage critical reflection on “business as usual” practices. Recognizing that the meaning and design of integrated reporting are still far from stabilized, the authors also illustrate more enabling possibilities aimed at identifying and engaging diverse socio-political perspectives.

Science and technology studies research on the need to broaden out and open up appraisal methods, together with proposals for dialogic/polylogic accountings, facilitates a critical, nuanced discussion of the value of integrated reporting as a change initiative that might foster transitions to more sustainable business practices.

The authors link ideas and findings from science and technology studies with literature on dialogic/polylogic accountings to engage current debates around the merits of integrated reporting as a change initiative that can contribute to sustainability. This paper advances understanding of the role of accounting in sustainability transitions in three main ways: first, it takes discussion of accounting change beyond the organizational level, where much professional and academic literature is currently focussed, and extends existing critiques of business case approaches to social and environmental reporting; second, it emphasizes the political and power-laden nature of appraisal processes, dimensions that are under-scrutinized in existing accounting literature; and third, it introduces a novel framework that enables evaluation of individual disclosure initiatives such as integrated reporting without losing sight of the big picture of sustainability challenges.

The purpose of this paper is to analyze the theoretical and practical implications of adopting customer-dominant logic (CDL) of service, focusing on how firms can become involved in the customers’ context.

Inspired by the conceptual discussion of service logic and service-dominant logic, this paper focuses on the conceptual underpinnings of CDL. CDL is contrasted with other service perspectives in marketing; CDL is a marketing and business perspective dominated by customer-related aspects instead of products, service, systems, costs or growth. It is grounded in understanding customer logic and how firms’ offerings can become embedded in customers’ lives/businesses.

The conceptual analysis challenges the prevailing assumptions of key phenomena in service research, including interaction, co-creation, service value and service. The paper presents five essential foundations of CDL: marketing as a business perspective, customer logic as the central concept, offering seen through the customer lens, value as formed and not created and the prevalence of customer ecosystems.

The paper differentiates CDL from other marketing perspectives. Further empirical research is needed in different empirical settings to provide guidelines for adopting the perspective on a strategic and operational business level.

As a firm’s holistic and strategic foundation, marketing is based on understanding how providers participate, at a profit, in customers’ value formation. The paper suggests how firms can successfully conduct business in dynamic markets with empowered customers.

This paper expands marketing and business logic based on customer dominance. It accentuates the importance of understanding customer logic and stresses the presence of providers in the customer ecosystem.

Though a few critics have questioned the effectiveness of the balanced‐scorecard approach in measuring business performance this approach has taken the academic and business community by storm. However, the approach proposed by Kaplan and Norton is not all‐encompassing as they have overlooked certain critical perspectives in their scorecard. The purpose of present study is to make a small, yet significant stride, to fill this lacuna.

The present work presents such issues and proposes a conceptual, theoretical framework, called holistic scorecard, for managing performance in the software industry. At the crux of the scorecard are six perspectives that portray a ubiquitous approach for strategic performance management.

Six perspectives, as well as critical success factors and key performance indicators, are provided. The relevance of these perspectives, especially from the software industry viewpoint, has been authenticated. With respect to each perspective, measures have been proposed that efficiently and effectively address the vital facets of an organisation's business excellence at both the macro and micro levels.

Provides an integrated scorecard for measuring and managing business performance.

The successful diffusion of performance enhancement measures and initiatives throughout the organization is necessary to achieve world‐class competitiveness. The proposed framework aspires to provide a basis for achieving this.

The purpose of this paper is to investigate diversity management in an under-researched country by merging theoretical insights developed in the Western literature with cultural aspects of a traditionally homogeneous country, South Korea.

This study integrates theory and research on why diversity can have either a positive (i.e. the information/decision-making paradigm) or a negative (i.e. the social categorization paradigm) effect on performance with different diversity perspectives (i.e. integration-and-learning, access-and-legitimacy, and discrimination-and-fairness). This study develops a model of when and how gender diversity affects organization performance and test the model with a sample of 177 South Korean organizations.

This study finds that gender diversity is negatively related to organization performance in South Korea. This study also finds that the effect of gender diversity is contingent on organizational diversity perspectives. Organizations with high gender diversity perform better to the extent that they have a discrimination-fairness perspective, but not a business-oriented perspective. On the other hand, a discrimination-fairness perspective is unrelated to performance for organizations that are low in gender diversity.

Although gender diversity in the South Korean workplace continues to increase, the relationship between gender diversity and organization performance has rarely been studied in the aspect of Korea’s traditionally homogeneous culture. This study highlights the importance of cultural-contingencies in understanding the consequences of diversity.

The purpose of this paper is to discuss three corporate real estate (CRE) perspectives (business, financial and capital market) as well as some potential issues, supported by key research studies and evidence drawn from listed retail companies in the USA, and European and Asian countries; as real estate has always been recognized as a key value driver in the retail industry.

A significant amount of capital is locked‐up in CRE by business firms, and so this paper analyzes the role of CRE from a combination of three perspectives: business, financial and capital market. These three CRE perspectives are discussed and some important issues reviewed, supported by key research studies and evidence drawn from listed retail companies in the USA and in European and Asian countries.

Arising from the review and perspectives offered in this paper, it is evident that performance measures are required to assess how CRE are being used and perceived by management and investors from the business, financial and capital market perspectives. This combined approach helps position the strategic role of the CRE in the context of “whole firm” that reflects the integration of trading and real estate activities.

With an effective CREAM system endorsed by top management, the CRE' s potential contribution and incremental performance can be factored into the financial plans of the “property‐rich” retail firms and appropriately reflected in corporate valuation.

This paper offers combined business, financial and capital market perspectives to assess the role of CRE in listed retail firms. Evidence and important issues in relation to the three perspectives are reviewed and evaluated.

Historically, a transactional perspective has dominated the business negotiation literature. This perspective includes the notions that business negotiations are a linear process that follows episodic or stage models, business negotiations are geared toward an outcome in the form of a one-time transaction, business negotiations focus on a single negotiator or negotiation in a dyad and the research has historically viewed negotiation as a “zero-sum” game. Inspired by a long tradition of empirical studies of business relationships, there is good reason to apply a conceptual analysis to challenge these four assumptions and propose an alternative view on the negotiation process. The purpose of this paper is to contrast how aspects of business negotiations are commonly conceptualized with the industrial marketing and purchasing (IMP) perspective and develop propositions that will contribute to future research by offering guidelines for the development of business negotiation literature.

To contribute to a discussion on the relation between conceptualization and research results, definitions within the existing literature regarding business negotiation are contrasted with similar definitions of concepts from the IMP perspective.

Four propositions have been formulated that further the conceptual understanding of business negotiation. Moreover, a need for future methodological deliberations is demonstrated, and suggestions for future research in the field are offered.

Introducing a relational perspective into the conceptually rather underdeveloped stream of research would help to develop the existing critique within the business negotiation literature of its transactional, linear and dyadic focus.

The purpose of this study is to develop BSC model of social enterprise. Performance analysis tool of BSC have been brought over from the business world, designed and created from the perspectives of profit‐based businesses. The BSC is a strategic performance measurement and management tool designed for the private sector acting as a communication/information and learning system, to measure “where we are now” and “where to aim for next”. It prescribes a plan for translating “vision” and “strategy” into concrete action across four perspectives at different stages, depending on the business. These perspectives are “financial”, “customer”, “internal processes” and “learning and growth”, each of which is connected by cause‐and‐effect relationships that reflect the firm’s strategy. Social aims of social enterprise are to accomplish desired outcomes which are to employ vulnerable people and to provide social services. The measurement factors of financial perspective are stable funding, efficiency of budgeting, stakeholders’ financial supports, and trade profit. The measurement factors of customer perspective are government, social service users, employees, local communities, supplier, social activity company, and partnership with external organizations. The measurement factors of internal process perspective are organizational culture, organizational structure/management, internal/external communication, quality of products and services, information sharing. The measurement factors of learning and growth perspective are training and development, management participation, knowledge sharing, leadership of CEO and manager, and learning culture.

This study aims to offer a better understanding of supply side of bribery and corruption in an international business perspective by conceptualizing it in the narrower concept of misconduct in business (MIB) derived from the deontological perspective to business ethics.

The authors use a case study methodology of professionals working within Canadian mining multinational corporations operating in Africa. The authors conducted 2 focus groups, 25 in-depth interviews, document search and an open-ended questionnaire to 15 professionals. Further, they drew on a combination of the classic relationalist sociological framework and its recent revision, that they named the relationalism-substantialism framework to analyze the data.

The triangulated empirical data show that the reason why MIB in the form of bribery supply occurs is not exclusively tied to any given perspective, whether the individual, the organization or the wider societal context. Rather, these different layers are tightly intertwined and interact with each other for the supply of bribery to occur.

Although the three siloed perspectives of MIB have been studied in the literature, they have not been addressed in relation to one another, and even less with a relationalism-substantialism framework. Yet, this perspective contributes compellingly to the understanding of the supply side in bribery. The authors propose a net of conceptually related constructs that intervene in the process of bribery supply occurrence, namely relationality influenced by institutional dysfunctionality and conflation and substantiality through agency and culture.