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Article
Publication date: 6 February 2024

Juhari Noor Faezah, M.Y. Yusliza, T. Ramayah, Adriano Alves Teixeira and Abdur Rachman Alkaf

The present work investigated the effect of corporate social responsibility and top management support on employee ecological behaviour (EEB) with the mediating role of green…

Abstract

Purpose

The present work investigated the effect of corporate social responsibility and top management support on employee ecological behaviour (EEB) with the mediating role of green culture and green commitment. Social identity theory (SIT) was used to describe the association between green culture, green commitment and EEB. Further, a conceptual model that summarises the interaction between perceived corporate social responsibility, top management support, green commitment, green culture and the adoption of ecological behaviour was developed.

Design/methodology/approach

The paper opted for a quantitative design using convenience sampling by collecting the data through a structured questionnaire gathered from 308 academics working in five Malaysian higher education institutions.

Findings

Corporate social responsibility and top management support positively influence green culture and commitment. Moreover, green commitment positively influenced EEB and fully mediated the relationship between corporate social responsibility and EEB and between top management support and EEB.

Research limitations/implications

The academic staff of universities was the target population of this research. Nevertheless, universities have a diverse population with complex activities that can affect the implementation of a sustainable workplace within the campus. Future research should also examine non-academic staff, including administrative, technical and operational staff, due to different employees' perceptions.

Originality/value

As far as the authors know, this is the first study to assign the mediator role to green culture in a relationship between top management support and EEB amongst academic staff in the Malaysian context. Future research should consider other intervening variables that influence adopting ecological behaviour.

Details

Journal of Management Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0262-1711

Keywords

Book part
Publication date: 22 August 2017

Mustafa Avcın and Hasret Balcıoğlu

This study contributes to the existing literature that corporate governance consist of internal and external governance behavior which refers to the complementarity of the…

Abstract

This study contributes to the existing literature that corporate governance consist of internal and external governance behavior which refers to the complementarity of the elements of (1) competing values framework and (2) corporate legality framework theories and proper orientation in the provisions of the elements leads to a good corporate power in the modern legal environment. A questionnaire is designed, a survey is conducted based on the constructed corporate governance model in the study, which investigates the evolutionary background of the elements with the view of establishing the right corporate culture and corporate legality behavior. The empirical results revealed that there is a positive linear relationship between the elements of corporate culture provisions with internal governance behavior and a significant positive association between the elements of corporate legality provisions with external governance behavior. The model does not take into account long-term external factors. Therefore, measuring corporate governance may not be an easy task and may not be suitable for specific countries that have strong legal systems and corporate ownership. The elements in the model are practical to implement and facilitates corporate to improve shareholder involvement and governance reporting and hence prevent failure. The constructed model span almost every attribute embedding high quality corporate social responsibility and corporate governance for corporate to identify areas for improvement and contributes to existing corporate governance literature that, connecting corporate culture and corporate legality behavior positively affect financial markets and firm performance.

Article
Publication date: 1 December 2023

Pattanaporn Chatjuthamard, Pandej Chintrakarn, Suwongrat Papangkorn and Pornsit Jiraporn

Exploiting an innovative measure of corporate culture based on machine learning and earnings conference calls, this study aims to investigate how corporate culture is influenced…

Abstract

Purpose

Exploiting an innovative measure of corporate culture based on machine learning and earnings conference calls, this study aims to investigate how corporate culture is influenced by hostile takeover threats. To sidestep endogeneity, this study uses a unique measure of takeover vulnerability principally based on the staggered implementation of state legislations, which are plausibly exogenous.

Design/methodology/approach

In addition to the standard regression analysis, this study also executes a variety of other empirical tests such as propensity score matching, entropy balancing and an instrumental variable analysis, to demonstrate that the results are robust. The final sample includes 27,663 firm-year observations from 4,092 distinct companies from 2001 to 2014.

Findings

This study documents that more takeover exposure weakens corporate culture considerably, consistent with the managerial myopia hypothesis. Threatened by the takeover risk, managers tend to behave myopically and are less likely to make long-term investments that promote strong corporate culture in the long run. Additional analysis focusing on a culture of innovation, which is especially vulnerable to managerial myopia, produces similar evidence.

Originality/value

To the best of the authors’ knowledge, this study is the first to explore the effect of takeover susceptibility on corporate culture using a distinctive metric of corporate culture based on textual analysis.

Details

International Journal of Accounting & Information Management, vol. 32 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 4 April 2023

Pattanaporn Chatjuthamard and Pornsit Jiraporn

Taking advantage of a novel measure of innovative culture generated by advanced machine learning, this study aims to investigate how a culture of innovation is influenced by a…

Abstract

Purpose

Taking advantage of a novel measure of innovative culture generated by advanced machine learning, this study aims to investigate how a culture of innovation is influenced by a crucial aspect of the board of directors, i.e. board size. The data on corporate culture of innovation are based on a textual analysis of earnings conference calls and represent a unique approach to capturing corporate culture.

Design/methodology/approach

In addition to the standard regression analysis, the authors also perform several sophisticated robustness checks, such as propensity score matching, entropy balancing, an instrumental-variable analysis, Oster’s (2019) method for testing coefficient stability, GMM dynamic panel data analysis and Lewbel’s (2012) heteroscedastic identification.

Findings

Corroborating the prediction of the resource dependence theory, the study results show that larger boards promote an innovative culture more effectively. A larger board with more directors provides the firm with additional resources, expertise and abilities, enabling it to develop an innovative culture more successfully.

Originality/value

This study is the first to examine the effect of board size on innovation using data on corporate culture generated by sophisticated computer algorithms. The authors advance the literature both in corporate governance and corporate innovation.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 1 June 2000

Farid Elashmawi

This article introduces a process that helps companies define and develop their current and future corporate cultures. Working with the top executives within a company, the…

3629

Abstract

This article introduces a process that helps companies define and develop their current and future corporate cultures. Working with the top executives within a company, the process enables participants to identify their internal organization’s subcultures as well as the culture of the external business environment. The program identifies the core corporate values that need to be enhanced in order to achieve success in this environment. The program helps participating managers develop action plans to achieve these new corporate values, and company‐wide cultural cement programs are implemented throughout the organization to ensure continued business success.

Details

European Business Review, vol. 12 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 1 May 1999

Richard L. Brinkman

This paper analyzes and explains the dynamics of corporate evolution in the context of anthropologist conception of culture. The multinational corporate characterizing the…

9175

Abstract

This paper analyzes and explains the dynamics of corporate evolution in the context of anthropologist conception of culture. The multinational corporate characterizing the Galbraithian world, as The New Industrial State, dominates the current economic landscape. The conception of corporate culture and its dynamics lays bare the locus of corporate power which resides in the control of corporate technology. Granting this dynamic, the question then arises concerning the agency which controls the application and use of this cumulated corporate power. Corporate power and policy in the USA are currently directed by a social institution in the form of profits without social responsibility. This policy is manifest in a “low road” of cost reduction. Such a policy direction exacerbates rather than ameliorates the current economic malaise now characterizing the US economy.

Details

International Journal of Social Economics, vol. 26 no. 5
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 31 October 2018

Amoako Kwarteng and Felix Aveh

The study aims to empirically examine the impact of organizational culture on accounting information system and corporate performance of firms in Ghana.

3336

Abstract

Purpose

The study aims to empirically examine the impact of organizational culture on accounting information system and corporate performance of firms in Ghana.

Design/methodology/approach

A survey was conducted using top corporate executives of diverse firms from different industrial sectors. The data were analyzed using structural equation modeling (SEM) and a further post hoc test was done using analysis of variance (ANOVA).

Findings

The study demonstrates that there is a statistically significant relationship between organizational culture on accounting information system and corporate performance. The results indicate that mission, adaptability and consistency dimensions of organizational culture were significant and also accounting information system influences corporate performance. Moreover, there are significant differences in the means of accounting information system on different industrial sectors.

Research limitations/implications

The study is limited to the extent that only overall profitability was used to measure performance. In addition, the study did not control for leadership style and organizational structure in the relationships. The implication of the study is that ethical culture-shaped accounting information system and financial reporting practice which ultimately leads to corporate performance.

Originality/value

Ghana is a developing country where structures and institutions are not well developed. Businesses and organizational forms are now beginning to pick up; therefore, organizational culture, accounting information systems and their impact on corporate performance are not well documented. These are all new phenomena in this part of the globe. The context of Ghana in terms of national culture that feeds into organizational culture, institutions, quality and application of accounting information is entirely different from that of advanced countries. The study therefore contributes to the extant literature by applying the constructs of organizational culture, accounting information system and corporate performance within a developing country perspective.

Details

Meditari Accountancy Research, vol. 26 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 October 2003

Zabid Abdul Rashid, Murali Sambasivan and Juliana Johari

This paper examines the influence of corporate culture and organisational commitment on financial performance in Malaysian companies. Based on the work of Deshpande and Farley on…

56991

Abstract

This paper examines the influence of corporate culture and organisational commitment on financial performance in Malaysian companies. Based on the work of Deshpande and Farley on corporate cultural types and Allen and Meyer on organisational commitment, a structured questionnaire was developed and self‐administered to managers in Malaysian companies. A total of 202 managers in public listed companies participated in the study. The results show that there is a significant correlation between corporate culture and organisational commitment. Both corporate culture type and organisational commitment have an influence on the financial performance of these companies. The implications of the study are also discussed.

Details

Journal of Management Development, vol. 22 no. 8
Type: Research Article
ISSN: 0262-1711

Keywords

Open Access
Article
Publication date: 15 June 2020

Marie-Fleur Lobrij, Muel Kaptein and Mijntje Lückerath-Rovers

This study aims to provide insight into the current incorporation of corporate culture in national corporate governance codes. The authors identify three levels of incorporation…

4586

Abstract

Purpose

This study aims to provide insight into the current incorporation of corporate culture in national corporate governance codes. The authors identify three levels of incorporation for each of the following three dimensions: layers of corporate culture (the “what”), the alignment of corporate culture in the organization (the “for whom”) and the board’s roles regarding corporate culture (the “how”).

Design/methodology/approach

To assess the extent to which national codes have incorporated corporate culture, the authors used a sample of 88 national corporate governance codes. The authors performed a content analysis of these codes using a computer-aided text analysis program. The first step involved the identification of dimensions of corporate culture per national code. These dimensions were then assessed based on three levels of incorporation. Finally, the authors ranked national codes with similar levels of incorporation per dimension and aggregated the dimensions.

Findings

The data show that five of the 88 national corporate governance codes that the authors analysed scored the highest level in all three dimensions of corporate culture.

Originality/value

This is the first study to provide an overview of what national corporate governance codes say about corporate culture. The authors address two gaps in the existing literature. First, the authors develop and use a richer conceptualization of how corporate culture can be addressed in national corporate governance codes. Second, the authors analyse these corporate governance codes worldwide.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 1 October 2001

Andres Sousa‐Poza, Halvard Nystrom and Henry Wiebe

Explores the impact of cross‐cultural differences on the facilitating effects of corporate culture on the implementation of total quality management (TQM). Measures corporate

6923

Abstract

Explores the impact of cross‐cultural differences on the facilitating effects of corporate culture on the implementation of total quality management (TQM). Measures corporate culture using the competing values model pioneered by Quinn and Rohrbaugh. Measures implementation levels of TQM using a questionnaire developed at the University of Missouri‐Rolla by Wu. Applies these measures to 133 manufacturing companies in the USA, Switzerland and South Africa to investigate the relationship between corporate cultures and the implementation of TQM. Using canonical correlation analysis on the two variable sets (corporate culture and TQM), identifies the relationships between corporate culture and TQM for each region. The results show that, in each region, several distinct relationships between the dimensions of TQM implementation and corporate culture exist. Also determines that the relationships differ between the regions, implying that the application of TQM should take into account ethnological cultures. Makes conclusions and recommendations for management action.

Details

International Journal of Quality & Reliability Management, vol. 18 no. 7
Type: Research Article
ISSN: 0265-671X

Keywords

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