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1 – 7 of 7Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
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Thomas Lopdrup-Hjorth and Paul du Gay
Organizations are confronted with problems and political risks to which they have to respond, presenting a need to develop tools and frames of understanding requisite to do so. In…
Abstract
Organizations are confronted with problems and political risks to which they have to respond, presenting a need to develop tools and frames of understanding requisite to do so. In this article, we argue for the necessity of cultivating “political judgment” with a “sense of reality,” especially in the upper echelons of organizations. This article has two objectives: First to highlight how a number of recent interlinked developments within organizational analysis and practice have contributed to weakening judgment and its accompanying “sense of reality.” Second, to (re)introduce some canonical works that, although less in vogue recently, provide both a source of wisdom and frames of understanding that are key to tackling today’s problems. We begin by mapping the context in which the need for the cultivation of political judgment within organizations has arisen: (i) increasing proliferation of political risks and “wicked problems” to which it is expected that organizations adapt and respond; (ii) a wider historical and contemporary context in which the exercise of judgment has been undermined – a result of a combination of economics-inspired styles of theorizing and an associated obsession with metrics. We also explore the nature of “political judgment” and its accompanying “sense of reality” through the work of authors such as Philip Selznick, Max Weber, Chester Barnard, and Isaiah Berlin. We suggest that these authors have a weighty “sense of reality”; are antithetical to “high,” “abstract,” or “axiomatic” theorizing; and have a profound sense of the burden from exercising political judgment in difficult organizational circumstances.
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Conor Shaw, Flávia de Andrade Pereira, Karim Farghaly, Cathal Hoare, Timo Hartmann and James O'Donnell
This research demonstrates the theoretical merit of a reference architecture-based approach to life cycle cost (LCC) analysis system provision in the built environment. LCC…
Abstract
Purpose
This research demonstrates the theoretical merit of a reference architecture-based approach to life cycle cost (LCC) analysis system provision in the built environment. LCC insight is considered fundamental to sustainable decision making by asset managers; however, the current capabilities in practice do not align with the political ambition and the scale of competencies required to realise sectoral emissions–reduction targets.
Design/methodology/approach
In pursuing practical outcomes, the study employs a custom design science research-inspired methodology. Domain requirements are gathered via literature research as an initial top-down software reference architecture which is refined, bottom-up, through testing and implementation in a representative case study. A prototype IT system and reference architecture artefact are developed and used to evaluate the concept qualitatively through broad practitioner focus groups.
Findings
Sentiment analysis of the expert opinions is broadly positive and helps to substantiate the proposal’s theoretical suitability in addressing the scalability challenge. Additionally, constructive feedback provides guidance towards this trajectory, highlighting the importance of aligning with existing communities and standards, broadening future research scope to consider further scenarios and prioritisation of efforts to build trust around contracts and data quality.
Originality/value
The novelty of the work is the provision of the reusable LCC reference architecture development methodology.
Practical implications
The concept has the potential to provide LCC capabilities to industry at scale while the artefacts developed herein can be appended to existing LCC standards as implementation guidance to support IT system developers. Furthermore, the developed methodology can be employed in harmonisation efforts between policy and practice.
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Wojciech Czakon and Natanya Meyer
In recent years we have seen major technological advancements including the launch of large language models such as ChatGPT and the popularity of the digital transformation topic…
Abstract
Purpose
In recent years we have seen major technological advancements including the launch of large language models such as ChatGPT and the popularity of the digital transformation topic among professionals and academics. Despite this, the pace of digital transformation is surprisingly slow. We aimed to identify behavioral antecedents of an organization’s sluggish digital transformation.
Design/methodology/approach
We adopted the organizational level of analysis, which differs from prior analyses of technological revolutions that looked at the phenomenon from an aggregate labor market or society level of analysis.
Findings
We identified dehumanization as a key construct useful in examining the behavioral impediments to digital transformation. We indicated that the traditionally dual understanding of dehumanization needs to incorporate the actual involvement of non-human agents in operational and decision-making processes in organizations.
Originality/value
We complemented the predominant approach of digital transformation, which focuses on technology and related business model development, with a behavioral approach. We considered digital transformation as an extreme degree of change, similar to the Industrial Revolution. We paved the way for the conceptual development of dehumanization in the digital world and for developing managerial practices useful in alleviating concerns that impede the pace of digital transformation.
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Carla Canelas, Felix Meier zu Selhausen and Erik Stam
Female smallholder farmers in low-income countries face barriers to accessing capital and commodity markets. While agricultural cooperatives provide services that contribute to…
Abstract
Purpose
Female smallholder farmers in low-income countries face barriers to accessing capital and commodity markets. While agricultural cooperatives provide services that contribute to the income and productivity of small-scale producers, evidence of cooperatives' social and economic empowerment of female smallholders remains limited. We apply Sen's capability approach to female entrepreneurs' socioeconomic empowerment to examine whether women's participation in a coffee and microfinance cooperative from rural western Uganda benefits their social and economic position within their household. First, we study the relationship between women's cooperative participation and their household coffee sales and savings. Second, we investigate the link between women's cooperative participation and their intra-household decision-making and whether the inclusion of the husband in his wife's cooperative strengthens or lowers women's decision-making power.
Design/methodology/approach
We carry out a case study of a hybrid coffee and microfinance cooperative that promotes social innovation through the integration and empowerment of female smallholders in rural Uganda. Using a cross-sectional survey of 411 married female cooperative members from 26 randomly selected self-help groups of Bukonzo Joint Cooperative and 196 female non-members from the identical area, employing propensity score matching, this paper investigates the benefits of women's participation in a coffee and microfinance cooperative in the Rwenzori Mountains of western Uganda. We present and discuss the results of our case study within an extensive literature on the role of institutions in collective action for women's empowerment.
Findings
Our findings provide new empirical evidence on female smallholders' participation in mixed cooperatives. Our results indicate that women's participation in microfinance-producer cooperatives appears to be a conditional blessing: even though membership is linked to increased women's intra-household decision-making and raised household savings and income from coffee sales, a wife with a husband in the same cooperative self-help group is associated with diminished women's household decision-making power.
Research limitations/implications
The focus of this study is on female coffee smallholders in an agricultural cooperative in rural western Uganda. In particular, we focus on a case study of one major coffee cooperative. Our cross-sectional survey does not allow us to infer causal interpretations. Also, the survey does not include variables that allow us to measure other dimensions of women's empowerment beyond decision-making over household expenditures and women's financial performance related to savings and income from coffee cultivation.
Practical implications
Our empirical results indicate that female smallholders' cooperative membership is associated with higher incomes and coffee sales. However, husband co-participation in their wives' cooperative group diminishes wives' decision-making, which suggests that including husbands and other family members in the same cooperative group may not be perceived as an attractive route to empowerment for female smallholders. For these reasons, an intervention that encourages the cooperation of both spouses and that is sensitive to context-specific gender inequalities, may be more successful at stimulating social change toward household gender equality than interventions that focus on women's autonomous spheres only.
Originality/value
While the literature thus far has focused on microfinance's potential for women's empowerment, evidence on agricultural cooperatives' affecting women's social and economic position is limited. First, our findings provide novel empirical evidence on the empowering effects of women's participation in a self-help group-based coffee cooperative in rural Uganda. Second, our data allows us to explore the role of husbands' participation in their wives' cooperative and SGH. We embed our hypotheses and empirical results in a rich discussion of female entrepreneurship, microfinance and cooperative literature.
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Eugene Evsikov, Velina Hristova, Ivo Vlaev and Sonya Karabeliova
The aim of this study is to utilise the Theoretical Domains Framework (TDF) to identify the main barriers and facilitators of positive attitude towards trying Virtual Active…
Abstract
Purpose
The aim of this study is to utilise the Theoretical Domains Framework (TDF) to identify the main barriers and facilitators of positive attitude towards trying Virtual Active Sports (VAS).
Design/methodology/approach
200 individuals took part in an online cross-sectional survey based on 11 domains within the TDF. Linear logistic regression analysis was performed on the participant’s self-reported attitudes and believes. Based on the results from the regression analyses, a list of suggested behaviour change techniques was designed using the Behaviour Change Wheel (BCW) framework and the BCT taxonomy (BCTTv1).
Findings
This research suggested that Beliefs about Consequences, Beliefs about Capabilities, Goal Conflict, Coping Planning, and Environmental Context and Resources are the main factors, influencing the positive attitude towards VAS and the self-reported desire to try it in the future. Future interventions were recommended and supported by 22 possible BCTs identified using the BCW approach. The TDF and BCW proved to be useful models for identifying both internal and external factors influencing fitness fans during the adoption of the new sportstech.
Originality/value
The main contribution of the present work was the implementation of a structured and effective approach derived from the healthcare domain to design solutions for behaviour change in the emerging and expanding virtual sports context.
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Shalini Srivastava and Swati Dhir
This study aims to explore the dynamics of workplace ostracism and dehumanization behavior and its impact on employees’ psychological contract violation, their revenge intention…
Abstract
Purpose
This study aims to explore the dynamics of workplace ostracism and dehumanization behavior and its impact on employees’ psychological contract violation, their revenge intention and psychological well-being.
Design/methodology/approach
The study has collected data from 329 IT sector employees working in the northern part of India using standard measures for various constructs utilized in the study. For the purpose of testing the proposed hypothesis, partial least square structural equation modeling is used.
Findings
The results show that all the hypotheses were supported, meaning employees experiencing ostracism and dehumanization at the workplace feel stressed and anxious and develop feelings of revenge, leading them to experience irrational feelings.
Practical implications
In the presence of workplace dehumanization and workplace ostracism, employees may experience stress, anxiety and depression. Managers must ensure a psychologically safe environment because if individuals experience ostracism or dehumanization at the workplace, they are going to affect their well-being through revenge intention behavior. Hence, it is important that managers should provide adequate resources to the employees so that they can feel psychologically safe in the workplace and hence can enhance psychological well-being.
Originality/value
This study is unique in terms of its contribution to the existing literature by understanding the nuances of workplace ostracism and dehumanization on employee’s well-being. The study also contributes to highlighting the advantages of using tools to establish psychological safety.
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