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This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

Code-sharing, a phenomenon observed in international airline markets, has emerged as an important form of alliance in the domestic U.S. airline industry. Unlike international markets where code-share agreements were often the only way for a carrier to enter into a route serving another country, the post-1980 U.S. airline industry has enjoyed de facto free entry and exit. However, the financial conditions of the mid-1990s combined with various constraints on airport and airspace capacity led domestic carriers to experiment with code-sharing.

This chapter explores how to introduce young children to coding as a literacy using mobile devices. Learning how to code is changing what it means to be literate in the twenty-first century and, increasingly, early years educators are expected to teach young children how to code. The idea that coding is a literacy practice is relatively new, and this chapter first presents strategies for introducing coding without technology. It then explores how to scaffold young children’s coding literacy proficiencies through programming and coding robotic toys. When young children have become familiar with coding and solving challenges using concrete materials and robotic toys, it is possible to introduce mobile devices, apps and humanoid robots in playful ways. This chapter explores how this can be done.

Purpose of this paper – This study investigates compliance with the corporate governance code in an African developing economy (Mauritius).

Methodology/approach – We examine the annual reports of 41 listed companies to assess the extent of compliance with the code and to analyze the wording of compliance statements. We also carry out in-depth semi-structured interviews with selected company directors to understand the reasons for compliance (or non-compliance).

Findings – Initial findings indicate a reasonable level of compliance with the more visible requirements of the code but noteworthy non-compliance also emerges, particularly in relation to the low number of company boards being chaired by independent directors, to uncertainties on the actual operation of board committees, and to the widespread non-disclosure of directors’ remuneration. Furthermore, compliance statements were found to be vague, ambiguous, or even inconsistent with the extent of compliance disclosed in the reports. We believe these are indications that many of the companies are adhering selectively with the code to project an image of symbolic compliance. Our in-depth follow-up interviews with directors largely confirm this behaviour of selective compliance.

Research implications – We suggest that the pursuit of legitimacy as an operational resource – rather than efficiency-led rationales – emerges as a potential theoretical explanation for the adoption of the corporate governance code in Mauritius.

Originality /value of paper – We bring evidence on how the corporate governance code is being understood and rationalized in a developing economy. We rely on a combination of annual report disclosures, compliance statements, and interview data to investigate corporate governance compliance.

The chapter first draws concepts underlying legitimacy theory (Suchman, 1995) to provide a basis to understand alternative approaches to the development of ethical cultures in global organization. The chapter then illustrates the institutionalization of Codes of Ethics through a “management” approach drawing from Simon’s Levers of Control as a framework to contextualize experiences of a large global conglomerate. The chapter adopts the case approach, applying the case of the Tata Group to highlight the integration of external institutions into the institutionalization process. The management of business ethics (MBE) can provide a basis to institutionalize ethics in global firms to create an internal culture consistent with ethical goals of the corporations that may also be different from the external environment. The MBE includes the application of managerial techniques and information technology to institutionalize ethics in organizational culture. Management Accountants can have a significant role in supporting this endeavor, given their expertise in measurement and control. The code is only one aspect through which firms develop their identity. Information on the case was unevenly distributed. For example, there was voluminous information on the code and its implementation. Therefore, some subjectivity was necessary in selecting relevant items. The chapter, to my knowledge, provides unique insights into the theoretical and practical aspects of institutionalizing ethics in corporate cultures using Codes of Ethics.

Grounded theory (GT) is a very crucial qualitative tool in research inquiry. It embraces systematic, inductive, and comparative inquiry method to construct a theory. GT is mostly appropriate to investigate organizational phenomena, which involves a change process. In this chapter, the authors focus on the emergence of GT as a research inquiry tool with the focus how GT evolves from classis grounded theory to constructivist ground theory. In the detailed method of GT, a focus is given on coding method along with theoretical sampling and theoretical saturation points. Despite being a powerful technique, GT has drawn a number of criticisms. Majority GT researchers consider the technique as an inductive method with a few exceptions, where it has been deliberated as a deductive method. However, in the line of Corley (2015), it can be argued that GT should be considered as a methodological approach to study inductive phenomena having less understanding of theoretical perspective. Chapter concludes with identifying future scope of study in the field of GT.