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Article
Publication date: 6 June 2016

David Katamba, Cedric Marvin Nkiko and Consolate Ademson

This paper aims to avail a soft approach to embracing the process of creating a business code of conduct and ethics and make it work for a pharmaceutical company [player…

Abstract

Purpose

This paper aims to avail a soft approach to embracing the process of creating a business code of conduct and ethics and make it work for a pharmaceutical company [player] which wants to remain relevant before stakeholders and society, amidst escalating inducements to go against the acceptable pharmaceutical behaviour.

Design/methodology/approach

Data collection was guided by qualitative methodologies. A four stepwise process was followed: data collection at the case company – Kampala Pharmaceutical Industries (KPI), Uganda; validation of data collected at KPI; data collection from external stakeholders of KPI; and re-validation of KPI data based on data collected from external stakeholders. In all this, combination of semi-structured and informal interviews with CEOs, senior staff managers, non-participant observation of ethical related activities plus organizing a stakeholder engagement workshop on business code of conduct and ethics was achieved. This workshop helped document what ought to be an ideal design process to secure stakeholder buy-in of the code of business ethics. A local pharmaceutical company in Uganda, KPI was used, which, for continuous five years since its adoption of the business code of conduct and ethics, registered commercial viability without any record of unethical practices. Triangulation was used to ensure credibility and validity of the results. For data analysis, a three-stepwise process was followed, which helped develop a framework within which the collected data revealed themes which were later analyzed. For generalization of the findings, the “adaptive theory approach” was used.

Findings

When poorly introduced in an organization, the business code of conduct and ethics can work against the company simply because it will be received with “intentional rebellion” from stakeholders, notably staff. However, when a soft stakeholder engagement and consultative approach is used and followed during the business code of ethics and conduct’s design process, multiple stakeholders feel proud and are much willing to live by the promise spelt out in it. Cited notable benefits of living by the code include reputational enhancement, strategic competitiveness and increased possibilities of wining cross-border cooperation among like-minded pharmaceutical players. In the efforts to reap from the code of ethics, communication was observed as an indispensable activity. Refresher trainings to remind the stakeholders about the promises in the code are also needed as time passes by, otherwise they forget. Needless to say, rewarding those who live an exemplary life in embracing and living by the code was cited as key in sustaining the ethical agenda. Lastly, managing multiple stakeholders influences is a curvilinear fashion and involves back and forth consultations.

Practical implications

The lessons learnt from KPI can be borrowed and used by both global pharmaceutical players and national/local players, especially those that face challenges living by the promise of their existing codes or those without business code of conduct and ethics. That is, both players can use the suggested process to help participants in their medicine supply chain to come up with working business codes of conduct, as well as guide the stakeholder consultative process which results in stakeholder buy-in.

Originality/value

For many years, issues surrounding bioethics have dominated priorities of World Health Organization (WHO), UNESCO and many international and national development allies. However, there is an escalating violation of medical codes of conduct and ethics. Hence, this publication is a step toward the implementation of the principles and objectives of the UNESCO Universal Declaration on Bioethics and Human Rights which is currently challenged with a difficult question posed by life sciences – How far can we go given the dented medical relationship between ethics, medical science and freedom?

Details

Review of International Business and Strategy, vol. 26 no. 2
Type: Research Article
ISSN: 2059-6014

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Article
Publication date: 16 May 2008

Göran Svensson and Greg Wood

The purpose of this paper is to describe the insights and a proposal into the structure of standards of business conduct and its intended applications.

Abstract

Purpose

The purpose of this paper is to describe the insights and a proposal into the structure of standards of business conduct and its intended applications.

Design/methodology/approach

The case study is based upon an inductive content analysis of corporate ethics artefacts.

Findings

It is concluded that the standards of business conduct may be highly prescriptive in world wide corporations, but that there should be an explicit commitment to a flexible and dynamic approach to the application of standards of business conduct.

Research limitations/implications

An examination of the actual behaviour of a corporation's operations was beyond the scope of the present research, but such a study has potential for future research. This would open up the wider question of how corporations can minimise the gap between corporate intentions and actual outcomes in business operations across national and cultural boundaries.

Practical implications

These diverse national and cultural contexts that world wide corporations encounter must be taken into consideration in the content of their standards of business conduct.

Originality/value

The authors emphasise the concern of recognising that the contexts surrounding standards of business conduct are dynamic. Corporate codes of ethics should be regarded as dynamic artefacts. A framework of application is proposed.

Details

European Business Review, vol. 20 no. 3
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 12 February 2018

Fabio Lotti Oliva and Peter Kelle

The corporate ethical behavior is a subject that instigates the reflection and practice of researchers and managers in general. Companies dedicate efforts to offer…

Abstract

Purpose

The corporate ethical behavior is a subject that instigates the reflection and practice of researchers and managers in general. Companies dedicate efforts to offer something valuable to society, making profits and usually doing it in compliance with the current legal system. Specifically in marketing activities, there is a higher potential for conflict between the business conduct and the expectations of society. The purpose of this paper is to analyze the ethical gap of the marketing activities of companies in the Brazilian and French markets.

Design/methodology/approach

As a conceptual framework, the authors adopted the main theories on marketing activities, ethical behavior in marketing and business conduct. The field research was divided into three stages: qualitative research with experts, quantitative research with business managers and validation of results with experts. The analysis of results of the quantitative research with business managers was supported by multivariate analysis techniques, namely, descriptive analysis, cluster analysis and regression analysis.

Findings

In the analysis of results of this study, the authors present the main marketing behaviors in the perception of business ethics in the Brazilian and French markets. In addition, as the main result of the research studies, the authors propose a model for the analysis of ethical gaps in marketing.

Practical implications

The paper proposes a model of analysis of ethical gaps in marketing that relates the omissive and comissive behaviors according to the pressure that society imposes on markets.

Social implications

The paper presents the main marketing behaviors in the perception of business ethics in the Brazilian and French markets. Thus, understanding what are the main marketing behaviors associated with the perception of business ethics allows the organization to leverage its marketing behaviors that are more positive and further develop less positive marketing behaviors.

Originality/value

As the main contribution, this paper proposes a model of analysis of ethical gaps in marketing that relates the omissive and comissive behaviors according to the pressure that society imposes on markets. The model allows the identification of the negative marketing behaviors in the four quadrants designated as opportunism, negligence, recklessness and incompetence. By mapping the problems, it is possible to minimize or eliminate the differences between the marketing behaviors of the company and the expectations of society.

Details

Journal of Organizational Change Management, vol. 31 no. 1
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 1 June 1999

Rocco R. Vanasco

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and…

Abstract

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Details

Managerial Auditing Journal, vol. 14 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 10 December 2015

Dekar Urumsah

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally…

Abstract

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

Details

E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 22 March 2013

Kim MacKenzie, Sherrena Buckby and Helen Irvine

It is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a…

Abstract

Purpose

It is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a virtual research project to present a theoretically‐informed toolbox of practical suggestions to guide the conduct of virtual world business research.

Design/methodology/approach

Archival evidence is presented, and data from a study conducted in Second Life® in 2007 is interpreted through Llewellyn's framework (physical, structural, agential, cultural and mental dimensions).

Findings

With the burgeoning of virtual business applications, appropriate systems that encompass the dynamics of both the real and the virtual will need to be developed by and for accountants, auditors and business professionals. Researchers of virtual business activities will need to adapt to the physical, structural, agential, cultural and mental dimensions unique to virtual worlds.

Research limitations/implications

While based on reflections from a single study in Second Life, this paper identifies possibilities for future virtual research on issues of accountability and accounting relating to virtual worlds.

Practical implications

The practical toolbox will assist virtual researchers to deal with the possibilities and practicalities of conducting research in virtual worlds.

Originality/value

Despite the proliferation of virtual worlds, predictions of virtual business applications, and consequent accountability and accounting implications, there is a paucity of academic literature on conducting business research in virtual settings. This prescient paper develops a conceptual framework to guide the conduct of research in virtual worlds, and identifies the unique opportunities and challenges they present.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 30 August 2011

Richard C. Warren

The internationalisation of business and the process of globalisation raise many ethical issues about acceptable norms of conduct on the part of corporations. This article…

Abstract

Purpose

The internationalisation of business and the process of globalisation raise many ethical issues about acceptable norms of conduct on the part of corporations. This article aims to evaluate whether there is progress in establishing standards for international business ethics.

Design/methodology/approach

The paper explores whether the case for a global standard of business conduct can be grounded and justified in rational argument.

Findings

As a moral minimum, corporate ethical codes need to rule out what the management believes to be clearly unacceptable behaviour. The distinction between thick and thin moral rules is particularly important in wrestling with the rights and wrongs of international business ethics. A good deal of room needs to exist for the local interpretation of these codes, but there are a number of situations where universal standards have to be enforced in the host country.

Originality/value

This paper summarises the progress made in establishing the field of international business ethics. And it identifies and discusses the evidence on the effectiveness of ethical codes in improving international business practice.

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Article
Publication date: 25 September 2007

Colin C. Williams

The magnitude of the informal economy has been estimated using either indirect measurement methods that employ proxy indicators or small‐scale household surveys. This…

Abstract

Purpose

The magnitude of the informal economy has been estimated using either indirect measurement methods that employ proxy indicators or small‐scale household surveys. This paper seeks to provide an analysis of the findings of the first direct survey in an advanced market economy of national business opinion on its magnitude and impacts.

Design/methodology/approach

This paper analyses the findings of a UK survey of business opinion on the prevalence of the informal economy in their sector and its impacts on their businesses, namely the Small Business Service's (SBS) 2004/05 Small Business Survey of 7,505 small businesses.

Findings

The finding is that 14 per cent of UK small businesses view themselves as negatively affected by the informal economy, with businesses estimating on average that 8 per cent of trade in their sector is conducted on an off‐the‐books basis. The sectors most affected by the informal economy are land transport, construction, the motor vehicle trade, and hotels and restaurants, with fledgling enterprises and businesses in peripheral regions most affected.

Research limitations/implications

This survey records only business perceptions of the size of the informal economy in their sector rather than directly collecting data on the amount of informal work that businesses conduct.

Practical implications

This paper demonstrates that it is wholly feasible to conduct business surveys on the size and impacts of the informal economy and recommends modifications to the SBS survey method to improve data collection.

Originality/value

This paper reports the findings of the first survey in an advanced economy of national business opinion on the size and impacts of the informal economy.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 13 no. 6
Type: Research Article
ISSN: 1355-2554

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Article
Publication date: 7 September 2018

Mahendrawathi E.R., Buce Trias Hanggara and Hanim Maria Astuti

Enterprise resource planning (ERP) implementation commonly fails to recognize the need to treat it as a business process automation that must be managed and monitored…

Abstract

Purpose

Enterprise resource planning (ERP) implementation commonly fails to recognize the need to treat it as a business process automation that must be managed and monitored continuously. Moreover, many studies on business process management (BPM) assessment focus on snapshots of different areas of BPM and not on the different stages of the lifecycle. The purpose of this paper is to propose a model that combines the BPM lifecycle, program/project implementation framework, principles of good practice, maturity and critical practices to assess how companies implementing ERP apply different BPM practices, as well as which areas are lacking and why.

Design/methodology/approach

The relevant literature was examined to develop the model for the study. Case studies of three companies in Indonesia were then conducted. The state of BPM implementation in each case was assessed through interviews, document reviews and observations.

Findings

This study found that three leading companies in Indonesia, implementing ERP for more than five years, obtained high scores for BPM implementation. They perform well in terms of process identification, implementation, monitoring and control, but are weak in process discovery and re-design, mainly because they do not optimally use specific tools for process modeling and there is a lack of process governance. The studies also pinpoint potential linkages between competition intensity and the nature of the industry with the need for good BPM.

Research limitations/implications

The model has only been tested in three cases in different industries and therefore the results, while providing good insights, cannot be generalized. More detailed assessment of certain BPM practices is needed. Furthermore, the assessment for each stage of BPM implementation was made at a single time, potentially yielding less detailed results than by assessing each stage of the BPM lifecycle.

Practical implications

The companies implementing ERP began with business process definition, but employ different process governance. The model developed here can be useful for leaders and teams to identify weak areas of practice within the stage of the BPM lifecycle; it can be used as an assessment tool for companies currently conducting BPM projects or programs including ERP implementation. It can also provide a roadmap for companies intending to conduct BPM programs.

Originality/value

Most of the BPM literature focuses on specific aspects. This study proposes a different perspective by providing a model to assess BPM implementation in each stage of its lifecycle and at the same time considers practical aspects of implementation, principles of good practice, maturity factors and critical practices.

Details

Business Process Management Journal, vol. 25 no. 5
Type: Research Article
ISSN: 1463-7154

Keywords

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