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This paper asks whether or not Chester Barnard was a member of an intellectual or managerial “élite”. While it is clear that Barnard provides great insight regarding leadership and social responsibility, it is also apparent that his views regarding, for example, race relations were, at least by our contemporary standards, unenlightened and may have conformed more with the “élite” of that time. With the stronger democratic sensibilities of our time, represented by affirmative action, etc., Barnard has to be read historically and understood in the light of his own time in order to get out of him what is still useful today. The paper does not propose to resolve the issue of whether or not he was an e´litist. The conclusion is reached, however, that the continuation of the debate regarding Barnard’s membership of an intellectual or managerial e´lite may have implications for the ongoing reading of Barnard’s work by the management students of today.
This paper examines a key event in the life of Chester Barnard, a “riot of the unemployed” in Trenton, New Jersey in 1935 when Barnard was director of the state Emergency…
This paper examines a key event in the life of Chester Barnard, a “riot of the unemployed” in Trenton, New Jersey in 1935 when Barnard was director of the state Emergency Relief Administration. In a later influential lecture at Harvard, Barnard used the incident to support the ideas of the Harvard human relations group that recognition and dignity were more powerful motivators than money and fear. Contemporary newspaper accounts show that the rioters were motivated more strongly by monetary concerns than Barnard admitted. Barnard was misled by the ideology of the Harvard human relations group to underestimate the importance of power and money, an underestimation that may still be important today, given his continuing influence. That a man of Barnard’s integrity was misled by his ideology is grounds for us in our time to maintain some humility as to the extent of our managerial knowledge.
The purpose of this paper is to postulate, in addition to “moral” and “strategic” considerations, a third general standard for corporate social responsibility (CSR). That…
The purpose of this paper is to postulate, in addition to “moral” and “strategic” considerations, a third general standard for corporate social responsibility (CSR). That third approach is what moral philosophers call “virtue ethics.”
This paper uses a single organization case study of a Malaysian publisher to put forward the practice of virtuous CSR based on Islamic values and principles in a family business.
By focussing on creating or maintaining virtuous habits in the family and the firm, the family business has avoided the equally unrealistic notions that CSR must be entirely selfless or entirely strategic to be legitimate. Virtues that foster a successful strategy such as vision and competence can be enhanced rather than hindered by virtues such as integrity and generosity.
This is a case study of a single family. Nevertheless, this paper has implications for strategy and CSR for non-family business as well because it brings into the discussion virtue ethics which is largely absent from popular ethical discourse in the West, including popular discourse about business ethics and CSR.
While moral and strategic interests merit consideration, virtue is often the most important concern of all. Virtuous CSR aims to improve or at least preserve the character and the soul of the family and its enterprise.
This paper shows that in family business moral freedom and CSR do not have to be purchased at the expense of an effective business strategy. Paradoxically, an effective business strategy may be partly non-strategic and partly non-business – i.e. partly focussed on virtue. Further research may show that family business can be a leader in CSR, teaching managerial techniques to non-family business.
In early 2004, residents of Inglewood, California, a working-class community just outside Los Angeles composed primarily of African- and Hispanic-Americans, were preparing…
In early 2004, residents of Inglewood, California, a working-class community just outside Los Angeles composed primarily of African- and Hispanic-Americans, were preparing to vote on a referendum that would change the city charter to allow Wal-Mart to build a supercenter on a huge, undeveloped lot in the city. Walmart had put forward the measure after the city council refused to change the zoning of a sixty-acre plot on which it held an option to build. Numerous community and religious groups opposed Wal-Mart's entry and campaigned against the referendum. Walmart promised low-priced merchandise and jobs, but these groups were skeptical about the kinds of jobs and compensation that would be offered, the healthcare that would be provided to employees, and the broader impact Walmart would have on the community. Inglewood was a pro-union community, so there was also opposition based on Walmart's anti-union position. On April 6 Inglewood residents voted to reject the referendum by a margin of 60.6 percent to 39.9 percent. Though smaller, less organized, and with fewer resources than Walmart, this coalition of community and religious leaders had defeated the global retailing behemoth.
After students have analyzed the case they will be able to (a) appreciate the importance of nonmarket factors to execute growth and market entry strategies, (b) understand how the decisions of political institutions depend on the issue context and the alignments of coalitions of interest, (c) formulate and assess strategies to overcome nonmarket barriers to entry.
This will be an attempt to construct a pragmatist theory of the self, drawing on the four major classical pragmatists. From John Dewey, I will take the self as actor or…
This will be an attempt to construct a pragmatist theory of the self, drawing on the four major classical pragmatists. From John Dewey, I will take the self as actor or agent; from George Herbert Mead the social self; from Charles Sanders Peirce the semiotic or significative self; and from William James the emotion of self feeling. The four fit together reasonably well, and the result is a highly egalitarian, democratic and humanistic idea of what it means to be a human being.
This chapter investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large corporate taxpayers…
This chapter investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large corporate taxpayers belonging to the finance, manufacturing, and service sectors. Applying multilevel logit models based on real tax office and survey data from Bangladesh, it is found that the filing compliance of large corporate taxpayers is influenced by penalty, tax audit, and taxpayer services, while reporting compliance is influenced by tax audit, criminal prosecution, and tax simplification. In the case of payment compliance, two coercive instruments – penalty and tax audit – have been found to be statistically significant. However, when sector characteristics are considered, the extent of the influence of these instruments, and, in some cases, their statistical significance changes. This suggests that the effectiveness of tax compliance instruments, among other things, largely depends on the sector affiliation of corporate taxpayers. Overall, this study establishes that corporate sector plays an important role in the effectiveness of tax compliance instruments, with the caveat that findings might be different if working definitions of the study variables were measured differently.
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
Various achievements of Australia in the field of applied ethics from the 1980s to 2016 are outlined. The review covers academic scholarship, research and teaching; the…
Various achievements of Australia in the field of applied ethics from the 1980s to 2016 are outlined. The review covers academic scholarship, research and teaching; the ethics of business and actions to build ethics into the structures of enterprises. This follows the 3-fold categorization developed by De George (2012). A brief account of the formation and history of the Australian Association for Professional and Applied Ethics is included, as is a selection of scandals involving Australian organisations. Australia is shown to have made a significant contribution to the academic discipline of applied ethics and to have been aware of its position, distant from the English-speaking West and in the midst of nations of the global south.
The role of firm attributes as a source of competitive advantage has been discussed previously in the tourism marketing strategy field. Benchmarking, a recognized learning…
The role of firm attributes as a source of competitive advantage has been discussed previously in the tourism marketing strategy field. Benchmarking, a recognized learning model, is recommended as a tool to identify and improve the competitiveness of a firm. The present study employs the importance–performance analysis (IPA) to benchmark five nature- and culture-based attractions in Northern Norway. Altogether, 701 respondents participated in the on-site survey, i.e., during their vacation experiences. The present study reveals several interesting and useful managerial insights and implications for the tourist attraction industry in general as well as for the individual tourist attraction firm measured. Consequently, this study contributes to management by integrating theory and empirical data to investigate whether benchmarking, as a company learning tool, may lead to improved performance. Based on the study results, the present work suggests strategies and potential improvements for the respective tourist attractions.
Family controlled businesses (FCBs) have been found to out-survive and out-earn non-FCBs, and their market valuations reflect that. This edge may be attributed in part to…
Family controlled businesses (FCBs) have been found to out-survive and out-earn non-FCBs, and their market valuations reflect that. This edge may be attributed in part to the agency- and stewardship-related consequences of ownership – consequences that via organization governance and design allow many family businesses not only to reap advantages of continuity and focus (“exploitation”), but also to reorient themselves when needed (“exploration”). These capacities rest on qualities such as owners’ discretion, knowledge and incentives, and their stewardship over the mission, core capabilities, people, and external relationships of the firm. We suggest a research agenda to investigate these issues.