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Article
Publication date: 17 December 2021

Oyindamola Abiola Ajayi and Tsietsi Mmutle

The purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores…

Abstract

Purpose

The purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores the communication strategies and channels organisations deemed reputable by stakeholders use to achieve an effective CSR communication.

Design/methodology/approach

To achieve this, a qualitative content analysis using the directed approach was conducted on the textual CSR communication materials of ten reputable organisations in South Africa based on the 2018 South Africa Reptrak survey.

Findings

Result showed that seven out of ten organisations use both self-serving and society-serving motive in their CSR communication, while the other 3 use only the society serving motive. The informing strategy was also more evident in the CSR communication materials than the interactive strategy. In terms of the communication channels, the study found that organisations mainly utilise controlled channels for CSR communication.

Originality/value

The literature reviewed and the findings of this study reveal a gap between the theory and practice of CSR communication. This drives the need for organisations to research and tailor CSR communication based on stakeholders' unique characteristics and preferences. The paper also contributes to improving the knowledge on the role different CSR communication strategies and channels play in CSR communication.

Details

Corporate Communications: An International Journal, vol. 26 no. 5
Type: Research Article
ISSN: 1356-3289

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Book part
Publication date: 9 July 2018

Diane Bugeja

The hefty fines levied on credit institutions in recent years for cases of misconduct, including poor behavioural standards, operational control deficiencies and…

Abstract

The hefty fines levied on credit institutions in recent years for cases of misconduct, including poor behavioural standards, operational control deficiencies and regulatory breaches more broadly, has been defined by regulatory authorities and the financial sector more broadly as ‘conduct risk’. There is no official definition of conduct risk, as conduct risk profiles are unique to each firm and, therefore, there can never be a one-size-fits-all framework in place. Conceptually, conduct risk is a broad notion that touches every part of an enterprise framework, including culture, customer contact, corporate governance, ethics and integrity, conflicts of interest and compliance, amongst others. As a result, credit institutions tend to associate conduct risk with regulatory censure, financial detriment, poor customer outcomes, and, importantly, reputational damage. In light of the significant consequences of misconduct, recent regulatory measures have sought to specifically target these drivers. In this chapter the author discussed the regulatory spotlight on conduct risk, which continues to top the regulators’ agenda in view of its seriousness and considered the role of the board in managing conduct risk, whilst elaborating on the importance of board evaluations in this respect.

Details

Governance and Regulations’ Contemporary Issues
Type: Book
ISBN: 978-1-78743-815-6

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Article
Publication date: 1 January 2012

Zhixian Yi

This study aims to examine how academic library directors conducted meetings in the change process and the factors influencing the approaches used.

Abstract

Purpose

This study aims to examine how academic library directors conducted meetings in the change process and the factors influencing the approaches used.

Design/methodology/approach

Bolman and Deal's reframing change model provided the foundation for this research. An online survey was sent to 1,010 academic library directors in the USA. The response rate was 59 percent. The qualitative data were analyzed using content analysis. The collected quantitative and qualitative data were analyzed using descriptive (frequencies, percentages, means, standard deviations) and inferential statistics (binary and multinomial logistic regressions).

Findings

Most directors used multiple approaches to conduct meetings in the change process. The structural and human resource approaches were the most frequent single approaches. Regression analysis confirms that demographics, human capital, and library variables play significant roles in conducting meetings.

Research limitations/implications

Data in this study were collected from directors in libraries of doctoral granting, master‐granting, and baccalaureate‐only colleges, and universities. Accordingly, the results of the study might not be generalized to college and university libraries outside this classification.

Practical implications

This paper provides a useful overview of the approaches used to conduct meetings in the change process and the factors influencing the approaches used.

Originality/value

Directors may use the results to reflect on different options of the strategies for conducting meetings in the change process and balance the weight of the factors' influences. The results may also help librarians better understand various approaches to conducting meetings in the change process.

Details

Library Management, vol. 33 no. 1/2
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 18 December 2020

Ngoc T.B. Le, Lien T.P. Vu and Thang V. Nguyen

Drawing from fraud triangle theory, the purpose of this paper is to examine whether the use of internal control systems and codes of conduct, as a specific element of…

Abstract

Purpose

Drawing from fraud triangle theory, the purpose of this paper is to examine whether the use of internal control systems and codes of conduct, as a specific element of internal control, helps firms to reduce law violations and bribery payments to public officials.

Design/methodology/approach

The study is based on survey data of Vietnamese firms, conducted between September and December 2018. The authors run logistic and ordinary least squares regressions to test the hypotheses.

Findings

The study showed that the use of internal control systems has a negative and significant relationship with law violation but not with bribes paid to public officials. By contrast, the use of codes of conduct appears to reduce bribe payments but not law violations.

Research limitations/implications

Cross-sectional data do not allow us to confirm causal relationships. The self-reported measures of the use of codes of conduct and internal control systems may suffer from social desirability biases and should be further validated with different samples of firms. Finally, the relatively modest number of firms that participated in the survey raises a concern of sample representativeness.

Practical implications

For businesses, the application of codes of conduct and internal control systems enhances the reliability and certainty of the firm's operations as well as its integrity, contributing to the firm's long-term development. For policymakers, encouraging businesses to use internal control systems and codes of conduct would contribute meaningfully to the anti-corruption effort.

Originality/value

Businesses in emerging economies face a dilemma of how to participate in an anti-corruption agenda while staying profitable. This study shows that the use of internal control systems and codes of conduct would serve both purposes, contributing to businesses' sustainable development.

Details

Baltic Journal of Management, vol. 16 no. 2
Type: Research Article
ISSN: 1746-5265

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Article
Publication date: 1 June 2021

Hossein Bakhshi, Hiwa Weisi and Nouroddin Yousofi

This paper explores the challenges of conducting qualitative research from ELT (English Language Teaching) Ph.D. candidates' perspectives.

Abstract

Purpose

This paper explores the challenges of conducting qualitative research from ELT (English Language Teaching) Ph.D. candidates' perspectives.

Design/methodology/approach

The participants of the study consisted of 30 Iranian Ph.D. students majoring in ELT. The semi-structured interview was employed to investigate the heart of experiences, issues and concerns of participants with regard to conducting qualitative research (QLR) challenges. To analyze the collected data, the recorded interviews were transcribed, and then the grounded theory approach was employed (Charmaz, 2006).

Findings

The results revealed that the major challenges of the participants consist of the credibility of QLR in ELT contexts, hermeneutic and fuzzy nature of QLR, qualitative data analysis and interpretation, publishing qualitative findings and the system of measuring professors' productivity.

Originality/value

The findings may help professors, mainly EFL ones, in research mentoring and developing research syllabi for graduate students. In addition, it may motivate Ph.D. candidates to employ QLR methods in their research studies. The pedagogical and theoretical implications of the study are discussed at the end of the paper.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 17 May 2021

Anna Earl

Fieldwork in emerging economies can be unpredictable and somewhat dangerous. The purpose of this article is to ascertain problematic issues that may arise when conducting

Abstract

Purpose

Fieldwork in emerging economies can be unpredictable and somewhat dangerous. The purpose of this article is to ascertain problematic issues that may arise when conducting qualitative research in emerging economies.

Design/methodology/approach

The author reflects on her fieldwork in Russia in 2014 and 2015. Specifically, the author provides a reflection on her investigation on how the Russian government influences Russian MNEs' ability to deal with domestic institutional complexity and gain external legitimacy.

Findings

The author has encountered a number of unforeseen difficulties: the ethical dilemma, sensitivity of the topic, translation challenges and unexpected group interviews. Through this reflection, he develops specific tactics on how to deal with these circumstances when conducting research outside a Western context. He also provides recommendations on how researchers in emerging economies can deal with ethical dichotomy created by the pressure to follow ethical guidelines. Finally, he identifies a list of opportunities that Russia presents as a research site.

Research limitations/implications

The reflections on fieldwork discussed in this paper can prove to be useful for qualitative researchers interested in conducting qualitative research in Russia. In particular, it provides specific recommendations on how to navigate Russia as a research site.

Originality/value

This paper contributes to the literature on issues related to methodological issues related to conducting research in emerging economies, as well as under research contexts, such as Russia.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 22 June 2020

Jurgen Poesche

The purpose of this paper is to develop an understanding of requirements for firms’ codes of conduct when addressing homophobia in the context of continued colonialism and…

Abstract

Purpose

The purpose of this paper is to develop an understanding of requirements for firms’ codes of conduct when addressing homophobia in the context of continued colonialism and coloniality.

Design/methodology/approach

This paper is a literature study.

Findings

First, occidental firms’ codes of conduct are shown to endanger indigenous homosexual individuals by endangering the protection offered by their indigenous ethics and society. Second, it is shown that tackling homophobia in firms’ codes of conduct on the foundation of occidental ethics forces homosexual individuals to conform to occidental homosexual identities in a world of a multitude of indigenous and hybrid homosexualities and identities render firms’ codes of conduct expressions of continued colonialism and coloniality. Third, a sole reliance on occidental conceptualizations of homophobia is shown to potentially camouflage unethical nationalistic and xenophobic intents.

Research limitations/implications

Additional research is needed on the dynamics of coexisting multiple indigenous homosexual identities, and reliable ways to determine the substance of indigenous homosexual identities need to be developed in the context of continued colonialism and coloniality.

Practical implications

Firms need to be cognizant of conflicting identities, hybrid identities and changing identities over time while avoiding to use purported protection against homophobia as a camouflage for nationalistic and xenophobic purposes.

Social implications

The paper ways to address the protection against homophobia in firms' codes of conduct in the context of continued colonialism and coloniality.

Originality/value

This paper closes a gap in the literature by considering firms’ codes of conduct as favouring homophobia as a result of continued colonialism and coloniality.

Details

International Journal of Law and Management, vol. 62 no. 6
Type: Research Article
ISSN: 1754-243X

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Book part
Publication date: 16 October 2020

Dawn Anderson and Donald (Don) Wengler

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is…

Abstract

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too brief to support a strong understanding of auditor independence. Independence rules have the force of professional law for the independent auditor (PCAOB, 2015). Threats to firm independence can arise from events and circumstances such as investments in the client, loans from the client, past-due fees, contingent fees, deposits in the client, gifts and job offers. Student test results from a five-year rotation of alternative auditor independence lecture support materials demonstrate that using the actual AICPA Code of Professional Conduct reduces student performance. However, this drag on student performance was mostly offset by the positive impacts of simultaneous use of an independence decision tree developed for this chapter and tested as a teaching material for classrooms use.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

Keywords

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Book part
Publication date: 18 March 2014

Kevin W. Caves and Hal J. Singer

In antitrust class-action litigation, courts are increasingly unlikely to accept the presumption that all class members were harmed by price-fixing among a group of firms…

Abstract

In antitrust class-action litigation, courts are increasingly unlikely to accept the presumption that all class members were harmed by price-fixing among a group of firms or by exclusionary behavior by a single firm. Econometric methods typically applied in antitrust and other settings estimate the average effect of the challenged conduct, but do not inform impact for individual class members. We present classwide econometric methods and statistical tests for detecting the existence (or lack thereof) of common impact and determining what proportion (if any) of the proposed class suffered injury in many class actions. We conclude that econometric tools can meaningfully inform the legal process, even when courts demand proof of common impact.

Details

The Law and Economics of Class Actions
Type: Book
ISBN: 978-1-78350-951-5

Keywords

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Abstract

Details

Contemporary HRM Issues in the 21st Century
Type: Book
ISBN: 978-1-78973-457-7

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