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Article
Publication date: 30 January 2009

G.J. Rossouw

The purpose of this paper is to investigate whether there is a global divergence or convergence with regard to the ethics of corporate governance.

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5567

Abstract

Purpose

The purpose of this paper is to investigate whether there is a global divergence or convergence with regard to the ethics of corporate governance.

Design/methodology/approach

Regional perspectives on the ethics of corporate governance from four regions, namely, Africa, Asia, Continental Europe and North America are first briefly introduced and characterized in terms of distinctions between the ethics of governance and the governance of ethics, internal and external corporate governance, and shareholder and stakeholder orientations to corporate governance. Thereafter these regional perspectives are compared in order to determine whether there is a global divergence or convergence with regard to the ethics of corporate governance amongst these four regions of the world.

Findings

There are four factors that potentially may have an impact on the ethics of corporate governance, namely, patterns of ownership, the prevailing view of the role of the firm in a society, cultural and societal norms, and socio‐political priorities. The influence of these factors makes a global convergence on the ethics of corporate governance neither likely nor desirable.

Research limitations/implications

Not all regions of the world were included in this comparative study. Regions that need to be included in future studies are Latin America, Central Asia and the Middle East.

Practical implications

The main finding, namely, that a global convergence on the ethics of corporate governance is neither likely nor desirable, should be taken into consideration by promoters of global corporate governance standards.

Originality/value

Based on regional perspectives from Africa, Asia, Continental Europe and North America, the paper provides a global perspective on the question of whether there is global divergence or convergence with regard to the ethics of corporate governance amongst these four regions of the world.

Details

International Journal of Law and Management, vol. 51 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

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Book part
Publication date: 16 April 2014

Bruno Dyck

This article reviews research published in secular management journals that examines what the world’s largest religions (Buddhism, Christianity, Confucianism, Hinduism…

Abstract

This article reviews research published in secular management journals that examines what the world’s largest religions (Buddhism, Christianity, Confucianism, Hinduism, and Islam) say about management. In terms of how religion informs management, the literature identifies two basic means: (1) written scriptures (e.g., Analects, Bible, Quran) and (2) experiential spiritual practices (e.g., prayer, mindfulness). In terms of what religion says about management, the emphasis tends to be either on (1) enhancing, or (2) liberating mainstream management. Studies based on scriptures typically either enhance or liberate management, whereas empirical research based on spiritual disciplines consistently point to liberation. Implications are discussed.

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Article
Publication date: 30 January 2009

G.J. Rossouw

The principles, regulations and directives associated with corporate governance constitute a view of the role, responsibilities and obligations of corporations within a…

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5184

Abstract

Purpose

The principles, regulations and directives associated with corporate governance constitute a view of the role, responsibilities and obligations of corporations within a given society. Identifying the ethics of a specific corporate governance regime entails making explicit the moral responsibilities and obligations of corporations in society as well as the ethical values associated with these responsibilities and obligations. In order to make meaningful global comparisons between the ethics of corporate governance regimes, a number of vital distinctions need to be made. The purpose of this paper is to introduce and discuss three such distinctions.

Design/methodology/approach

Conceptual clarifications and distinctions are considered with regard to three pairs of related concepts: the ethics of governance and the governance of ethics; external and internal corporate governance; and shareholder and stakeholder orientations in corporate governance.

Findings

The conceptual distinctions that have been considered are vital for making useful comparisons between the ethics of different corporate governance regimes around the world. Neglecting these conceptual distinctions can lead to misunderstanding and confusion in the global discourse on the ethics of corporate governance.

Practical implications

The paper provides a theoretical framework for comparing four regional perspectives on the ethics of governance, namely from Africa, Asia, Continental Europe and North America. It also provides a framework for any other global comparative study on the ethics of corporate governance.

Originality/value

The paper provides a conceptual framework for making global comparisons with regard to the ethical underpinnings of corporate governance regimes. It thus assists in creating a framework for a global discourse on the ethics of corporate governance.

Details

International Journal of Law and Management, vol. 51 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

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Article
Publication date: 1 April 2003

D. Robinson, H. van der Mescht and J. Lancaster

Entrepreneurs choose a particular way of life with the dual aim of maximising profit and gaining a sense of self‐satisfaction. In these endeavours, entrepreneurs typically…

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1898

Abstract

Entrepreneurs choose a particular way of life with the dual aim of maximising profit and gaining a sense of self‐satisfaction. In these endeavours, entrepreneurs typically live with the threat of competition and the risk of business failure, while attempting to do their best within the limitations of their resources. This qualitative study first examines existing theories of ethics and ways of applying business ethics and thereafter investigates entrepreneurs’ actual experiences by means of in‐depth interviews and the use of phenomenology. It finds that entrepreneurs are not guided by any specific code of conduct, and must decide for themselves what is right. It describes the entrepreneurial business ethic, some of the types of dilemmas that they experience and the methods that they have developed to deal with the dilemmas.

Details

Meditari Accountancy Research, vol. 11 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

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Book part
Publication date: 24 September 2018

Anne Laajalahti

Recently, ethical leadership has become a widely studied research topic. Simultaneously, many studies have begun to emphasise the role of interpersonal communication…

Abstract

Recently, ethical leadership has become a widely studied research topic. Simultaneously, many studies have begun to emphasise the role of interpersonal communication competence (ICC) in successful leadership. However, there has been little discussion on the links between ethical leadership and leaders’ ICC. To address this research gap, this study aims to compare and combine the research traditions of ethical leadership and leaders’ ICC. The study is based on two literature reviews examining (a) ethical leadership (substudy 1; N = 27) and (b) leaders’ ICC (substudy 2; N = 18). The research questions are as follows: (a) How are the requirements of leaders’ ICC noticed in the literature of ethical leadership? (substudy 1) (b) How are the requirements of ethical leadership noticed in the literature of leaders’ ICC? (substudy 2) The findings reveal that (a) studies in ethical leadership rarely pay attention to leaders’ ICC and (b) studies in leaders’ ICC do not often discuss ethical aspects of ICC, at least explicitly. While a larger sample would have been preferred, the study contributes to previous research by addressing a research gap between ethical leadership and leaders’ ICC and suggests integrating these research traditions to better understand the nature of ethics and ICC in leadership. By promoting novel interdisciplinary research perspectives, the study provides a foundation for further research and development of (a) a competence-based approach to ethical leadership and (b) an ethics-focused approach to competent leadership communication.

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Book part
Publication date: 23 June 2020

Abstract

Details

Civil Society and Social Responsibility in Higher Education: International Perspectives on Curriculum and Teaching Development
Type: Book
ISBN: 978-1-83909-464-4

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Book part
Publication date: 23 June 2020

Andrew Ssemwanga and Enakshi Sengupta

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in…

Abstract

The early twenty-first century saw a rise in corporate scandals with Enron and WorldCom grabbing the newspaper headlines. The Association to Advance Collegiate Schools in Business realized the significance of imparting education in ethics mainly to the students studying business management and thus a task force was established to examine and report on the current status of ethics education in business schools (Waples, Antes, Murphy, Connelly, & Mumford, 2009). The task force published a report that strongly advocated a course in business ethics that will help business management students cope with ethical dilemmas in their decision-making process. In Eastern Africa, Business Ethics as a subject of teaching and research has expanded at a significant level mainly in Uganda, Kenya, and Tanzania. This chapter presents an evaluation and critical discussion of current business ethics education in St Lawrence University in Uganda. The chapter will discuss issues related to teaching business ethics in an African context and the relevance of the subject to the current students enrolled in business courses and how it can contribute to promoting social responsibility through higher education.

Details

Civil Society and Social Responsibility in Higher Education: International Perspectives on Curriculum and Teaching Development
Type: Book
ISBN: 978-1-83909-464-4

Keywords

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Article
Publication date: 4 March 2020

Nelson Waweru

The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa.

Abstract

Purpose

The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa.

Design/methodology/approach

The study uses multiple regression to investigate the association between business ethics disclosure (BED) and corporate governance characteristics in SAA. The study sample is based on 573 non-financial corporations listed on the national stock exchanges of Ghana, Kenya, Nigeria, South Africa and Zimbabwe as of 31 December 2015.

Findings

The findings show that corporate governance characteristics (including the proportion of government ownership, board independence and board gender diversity) are positively and significantly related to BED.

Originality/value

The study contributes to the limited literature by analyzing the relationship between BED practices and corporate governance characteristics in the sub-Sahara African context, which is significantly different from the Anglo-Saxon world.

Details

International Journal of Accounting & Information Management, vol. 28 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

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Article
Publication date: 5 August 2014

Husni Kharouf, Donald J. Lund and Harjit Sekhon

The purpose of this paper is to investigate the role of retailer trustworthiness in driving customer trust and the subsequent impact on loyalty. The authors position…

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3050

Abstract

Purpose

The purpose of this paper is to investigate the role of retailer trustworthiness in driving customer trust and the subsequent impact on loyalty. The authors position trustworthiness as a mediator in the link between retail strategies and the development of trust. They model customer loyalty to the service retailer as a function of the trust created through trustworthy perceptions.

Design/methodology/approach

The authors validate their model using 420 survey responses from customers in a service retail setting. Nine research hypotheses were tested using structural equation modeling. Alternate models are estimated, and the results provide support for the theory-based trustworthiness mediation model.

Findings

Trustworthy behaviors first build trustworthiness, which then translates into customer trust and ultimately has a positive impact on both behavioral and attitudinal loyalty.

Research limitations/implications

The research highlights the importance for retailers to signal their trustworthiness to build customer trust and loyalty. Researchers should measure trustworthiness perceptions when examining customer relationships and managers should plan strategically to develop both trust and trustworthiness with their customers.

Originality/value

This study is one of the first to investigate the mediating effect of trustworthiness on customer loyalty in service settings. While past research has investigated dimensions of trustworthy behaviors, none has included a measure of trustworthiness perceptions and consumer trust in the same theoretical model. The results of the research provide important insights for both researchers and managers.

Details

Journal of Services Marketing, vol. 28 no. 5
Type: Research Article
ISSN: 0887-6045

Keywords

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Article
Publication date: 5 May 2014

Nelson Waweru

This study aims to examine the factors influencing the quality of corporate governance in South Africa (SA) and Kenya. Firm-level variables including performance, firm…

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2786

Abstract

Purpose

This study aims to examine the factors influencing the quality of corporate governance in South Africa (SA) and Kenya. Firm-level variables including performance, firm size, leverage, investment opportunities and audit quality were identified from the corporate governance literature.

Design/methodology/approach

The study used panel data of 247-firm years obtained from the annual reports of the 50 largest companies listed on the Johannesburg Securities Exchange (JSE) of SA and 234-firm years obtained from the 49 companies listed on the Nairobi Stock Exchange (NSE). The author then used content analysis to extract the study variables from the annual reports and multiple regression analysis to determine their relationship.

Findings

The study found audit quality and firm performance as the main factors influencing the quality of corporate governance in Kenya and SA. There are also differences in the quality of corporate governance between the two countries.

Research limitations/implications

First the study sample consists of the 50 largest firms listed in the JSE of SA and another 49 companies listed in the NSE of Kenya. Since these are large companies, the results may not be generalized to other smaller firms operating in both SA and Kenya. Second, this study is constrained to SA and Kenya. Firms in other developing countries may differ from their SA and Kenyan counterparts.

Originality/value

The results of this study are important to the King Committee and other corporate governance regulators in Sub-Saharan Africa, in their effort to improve corporate governance practices, minimize corporate failure and protect the well-being of the minority shareholders. Furthermore, the study contributes to the understanding of the variables affecting the quality of corporate governance in developing economies of Africa.

Details

Managerial Auditing Journal, vol. 29 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

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