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Article

John Fraedrich, Othman Althawadi and Ramin Bagherzadeh

The continued rise of the multinational and debate as to what constitutes global business values is predicated on the UN Declaration and Global Business Compact. This…

Abstract

Purpose

The continued rise of the multinational and debate as to what constitutes global business values is predicated on the UN Declaration and Global Business Compact. This research suggests both documents explicitly exclude the existence of a foundational ethereal power creating morals thereby nullifying two thirds of the general population’s belief system. The authors argue against humanism as a global value beginning and suggest theism as a better origin and use the scientific method to introduce mathematical axioms supporting theism and complimenting humanism. Ontologically, the theist becomes a stronger base for the scientific inquiry into morals, values and business ethics. A comparison of major religious morals revealed eight factors: assurance; candor, fairness and honesty; character, integrity, truthfulness and exacting in truth; charity and compassion; environment; perseverance and tolerance; sacrifice; and seriousness. The research suggests that the UN documents do not adequately reflect these morals suggesting a change for businesses especially in Islamic regions.

Design/methodology/approach

A comprehensive review of religious materials emphasizing morals rather than customs, eternal entity description or negative behaviors yielded 1,243 morals and associated synonyms via six religions (Buddhism, Confucianism, Christianity, Hinduism, Islam and Judaism) representing 4.5 billion people. All positive morals were cross-referenced and only common items across all six religions were included. With the 29 common morals, the authors completed a word meaning search and did a second comparison that yielded 8 moral factors or constructs.

Findings

Eight moral factors were found to be common in all major religions (assurance, fairness/honesty, character/integrity, charity/compassion, environment, tolerance, sacrifice and seriousness). By using the scientific method (Axioms), the authors argue that theism is a better beginning to researching morals and values within business and marketing.

Social implications

Multinationals should be made aware of the disconnect between the underlying problems of the Global Business Compacts’ values and the global morals identified. The results suggest adopting a codification system based on the pertinent morals as related to economic theories: capitalism, socialism and theism. The use of theism as a base to business and marketing ethics includes billions of customers and employees and their belief systems that should increase the validity and reliability of actions associated with corporate social responsibility, the environment and best practices.

Originality/value

The UN Declaration and subsequent Global Business Compact are argued to be flawed by its exclusion of religious morals and the historical period in which it was created. By using the scientific method and creating two axioms, the base to all business and marketing ethics must shift to the common moral factors identified.

Details

Journal of Islamic Marketing, vol. 9 no. 4
Type: Research Article
ISSN: 1759-0833

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Article

John Fraedrich and John Cherry

Reviews current software and hardware as it relates to distributionsystems. Presents an organizing framework in order to identify theimpact of technological innovations on…

Abstract

Reviews current software and hardware as it relates to distribution systems. Presents an organizing framework in order to identify the impact of technological innovations on firms operating in lesser‐developed countries as they consider adoption of such innovations. Discusses the choice between new technologies and the continued use of unskilled labour. Suggestions are made for LDCs concerning the continued balance of competitive advantage.

Details

International Journal of Physical Distribution & Logistics Management, vol. 23 no. 2
Type: Research Article
ISSN: 0960-0035

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Article

Connie Rae Bateman, Neil C. Herndon and John P. Fraedrich

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of…

Abstract

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.

Details

International Journal of Commerce and Management, vol. 7 no. 3/4
Type: Research Article
ISSN: 1056-9219

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Article

John Fraedrich

The purpose of this paper is to explain how Wroe Alderson's concepts have been cited and used in the last two decades as well as the gap that still exists for researchers…

Abstract

Purpose

The purpose of this paper is to explain how Wroe Alderson's concepts have been cited and used in the last two decades as well as the gap that still exists for researchers to answer about the grand theory of marketing.

Design/methodology/approach

The paper provides a comment on Alderson's intellectual legacy.

Findings

The practical implication is that Alderson's 150 falsifiable, functionalistic propositions have not been empirically verified.

Originality/value

The paper explains why Alderson's work is still important.

Details

European Business Review, vol. 19 no. 6
Type: Research Article
ISSN: 0955-534X

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Article

Ali Halici and Asli Kucukaslan

The aim of the study is to determine the ethical concept of the companies’ statements and correlations with each other. Therefore, content analysis with quantitative…

Abstract

The aim of the study is to determine the ethical concept of the companies’ statements and correlations with each other. Therefore, content analysis with quantitative methods were applied to the formal and written documents of 192 companies. In addition, corporate characteristics were determined. Consequently, statements were determined in 36 different subject areas. Among these, “high quality production” is the most frequently mentioned subject, while “supplier satisfaction” and “union relations” are the least. Also, “human resources” is the most, while “environmental issues” are the least examined subjects in the context of business functions. Companies’ ethical statements are affected by their year of establishment, the number of personnel, market values and ISO certificates.

Details

Management Research News, vol. 28 no. 1
Type: Research Article
ISSN: 0140-9174

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Abstract

Details

European Business Review, vol. 19 no. 6
Type: Research Article
ISSN: 0955-534X

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Case study

Zheng Qinqin, Chen Meng and Li Zhenzhen

Dialogue in Darkness (DID) is a global social enterprise, which provides products and services such as workshops, exhibitions and activities in the dark in China. The…

Abstract

Dialogue in Darkness (DID) is a global social enterprise, which provides products and services such as workshops, exhibitions and activities in the dark in China. The corporate workshops are designed for companies, institutions and government agencies to provide unique leadership training and some other training in teamwork, communication, innovation and change management. And education workshops are aimed at providing young people with unique leadership training and training in teamwork, innovation and empathy and so on for the educational institutions. Over the past five years, DID, headquartered in Shanghai, has expanded to Beijing, Chengdu and Shenzhen, realizing strategic coverage of East, West, North and South of China. DID achieved break-even within less than one year since its inception. Its sound and healthy development offers an innovative way for the sustainable development of social enterprises.

Details

Management School, Fudan University, vol. no.
Type: Case Study
ISSN: 2632-7635
Published by: Management School, Fudan University

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Article

David C. Wyld, Coy A. Jones, Sam D. Cappel and Daniel E. Hallock

Lawrence Kohlberg's (1969) concept of cognitive moral development (CMD) has been one of the most investigated constructs in the field of social psychology, with over one…

Abstract

Lawrence Kohlberg's (1969) concept of cognitive moral development (CMD) has been one of the most investigated constructs in the field of social psychology, with over one thousand studies reported investigating this construct in only two decades of research. However, what is the relationship of this theoretical construct to actual decision making and behavior? Blasi (1980, p. 4) opined for the criticality of moral judgement research to both ethical decision making and ethical inquiry, stating that “without judgement, an action, no matter how beneficial, would not be moral.” Relating Kohlberg's model to business decision making and behavior has been central to the building of theoretical frameworks of the ethical decision making process engaged in by individuals. The models of this process proposed by Trevino and Youngblood (1990), Trevino (1986), Bommer, Gratto, Gravender, and Tuttle (1987), Ferrell and Gresham (1985), Ferrell, Gresham, and Fraedrich (1989), Swinyard, DeLong, and Cheng (1989), and Jones (1991) all contained cognitive moral development as a factor in their respective models of ethical decision making.

Details

Management Research News, vol. 17 no. 3/4
Type: Research Article
ISSN: 0140-9174

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Book part

Clovia Hamilton and David Schumann

With respect to university technology transfer, the purpose of this paper is to examine the literature focused on the relationship between university research faculty and…

Abstract

With respect to university technology transfer, the purpose of this paper is to examine the literature focused on the relationship between university research faculty and technology transfer office staff. We attempt to provide greater understanding of how research faculty’s personal values and research universities’ organization values may differ and why. Faculty researchers and tech transfer office (TTO) staff are perceived to be virtuous agents. When both are meeting each other’s needs, a “love” relationship exists. However, when these needs are not met, a “hate” relationship exists that is replete with doubt and uncertainty. This doubt and uncertainty creates tension and subsequent conflicts. There are many accounts where faculty researchers have not followed university policies and expectations, often violating policy and ethical standards. Likewise, faculty report numerous examples of how TTO staff members’ negligence in servicing their attempts to be good institutional citizens have failed them. This paper explores this love/hate relationship and reveals numerous conflicts that call into question ethical concerns. It also provides a set of recommendations for reducing and potentially alleviating these concerns. Literature review. Results from a thorough review of the literature on the relationship between faculty and university TTOs reveals that perceived job insecurity is the primary reason that some research faculty members as well as some TTO staff, unethically violate their university policy to disclose invention disclosures and select to not provide full services, respectively. One way to alleviate the conflict between faculty’s personal values regarding their inventions and university’s organizational values is to enact measures that build trust and reduce insecurity among faculty members and TTO staff. In this paper, we not only examine this faculty/TTO staff ethical conflicts, but we offer a set of recommendations that we believe will reduce the likelihood of unethical behavior while encouraging greater institutional commitment and trust.

Details

The Contribution of Love, and Hate, to Organizational Ethics
Type: Book
ISBN: 978-1-78635-503-4

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Book part

Filip Fidanoski, Kiril Simeonovski and Vesna Mateska

Many organizations around the world currently are facing board diversity issues and challenges. Hence, this empirical paper investigates the relationship between board…

Abstract

Many organizations around the world currently are facing board diversity issues and challenges. Hence, this empirical paper investigates the relationship between board diversity and firm’s financial performance. We use a sample of 35 companies from five countries in Southeast Europe (Macedonia, Croatia, Serbia, Bosnia and Herzegovina, and Greece) for the period between 2008 and 2012 to find that, on average, companies with well-educated board members are more profitable and overvalued on the market. When running the regression again to test the levels of heterogeneity, we also find that the companies with more women on board tend to be overvalued on the market, while those with more foreigners on board are subject of undervaluation. The paper mostly contributes to the literature on corporate governance and board diversity. First, we postulate the impact of each of the board diversity variables on the financial performance and then show the extent of this impact and its economic interpretation. Our findings have important practitioners’ implications for corporate regulators and policy-makers since the demonstrated positive impact of the well-educated board members on firm’s financial performance gives a new impetus in building a corporate strategy that will intend to engage more people holding PhD on board.

Details

Corporate Governance in the US and Global Settings
Type: Book
ISBN: 978-1-78441-292-0

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