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Anneleen Van Boxstael and Lien Denoo
We advance theory of how founder identity affects business model (BM) design during new venture creation and contribute to the cognitive perspective on BMs. We look at BM design…
Abstract
We advance theory of how founder identity affects business model (BM) design during new venture creation and contribute to the cognitive perspective on BMs. We look at BM design as a longitudinal process involving a variety of cognitive work that is co-shaped by the founder identity work. Based on an in-depth nine-year process study of a single venture managed by three founders, we observed that a novelty-centered BM design resulted from cognitive work co-shaped by founder identity construction and verification processes. Yet, more remarkably, we noted that founder identity verification decreased over time and observed a process that we labeled “identity-business model decoupling.” It meant that the founders did not alter their founder identity but, over time, attentively grew self-aware and mindfully disengaged negative identity effects to design an effective BM. Our results provide a dynamic view on founder identity imprinting on ventures’ BMs and contribute to the identity, BM, and entrepreneurship literatures.
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Shahriar M. Saadullah and Charles D. Bailey
From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big…
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From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical decision-making process of accountants. Within the framework of Rest’s (1986) Four-Component Model of Ethical Behavior, we focus on Component III, the formation of an intention to act upon one’s best ethical judgment. Based on the limited extant literature on the connection between personality and ethical behavior, we expect that accountants high in Conscientiousness and Openness will tend to form an intention to act ethically despite pressure in an ethical dilemma. We develop more tentative hypotheses about the remaining three factors. Controlling for age, gender, education, sole earning status, and experience, we find clear positive statistical effects of only Conscientiousness and Openness. These findings have implications for the human resource departments of accounting firms, as well as contributing to a basic understanding of the relationships between Big Five personality factors and ethical intention.
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The Volkswagen (VW) emissions scandal was one of the largest examples of organizational wrongdoing in corporate history, costing the firm immense damage to its reputation and over…
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The Volkswagen (VW) emissions scandal was one of the largest examples of organizational wrongdoing in corporate history, costing the firm immense damage to its reputation and over $33 billion in fines, penalties, financial settlements, and buyback costs. In this paper, we draw on the concept of boundary work to provide insight into the causes of wrongdoing at VW. Supplementing other work on the scandal, we show how the ways in which boundaries became established in the organization resulted in an internal context that defined “in” and “out” groups, normalized certain behaviors, and limited communication across intraorganizational boundaries. This allowed wrongdoing to not only become established but also to go unchallenged. We provide contributions to broader understandings of organizational wrongdoing and to the temporal unfolding of boundary work by theorizing how a combination of cognitive, horizontal, and vertical boundaries can create an infrastructure of organizational design that permits organizational wrongdoing, prevents it being challenged, and ultimately normalizes it in everyday activities.
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Marie Paul Dusingize and Venantie Nyiransabimana
This case study was designed using the qualitative research method of interviews with key employees to investigate university social responsibility (USR) practices within Institut…
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This case study was designed using the qualitative research method of interviews with key employees to investigate university social responsibility (USR) practices within Institut Catholique de Kabgayi (ICK) in Rwanda and to advance understanding of ways USR is defined against a postgenocide history, to identify its core components, and to track how it is communicated. Key respondents in accordance with their relationships with internal and external stakeholder groups were interviewed from among functions/departments of public relations, human resource management, community outreach, student services, courses and examination office, and the ombudsperson who plays an intermediary role between employees and employer in case of conflict. Findings suggest that for this higher education organization, on one hand, USR is understood mainly as stakeholder aid and Christian engagement benefitting employees, students, and community members according to specific needs. On the other hand, USR also is understood in terms of privacy protection and as a research driver that integrates openness, flexibility, and autonomy. Core components comprising USR are extension services, business incubation, student volunteer services, public relations activities, public works services, alumni relations, and employee outreach services. Means for communicating USR are face-to-face communication, partnerships, and mass media channels.
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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
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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.
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Wilhelmina Sirén, Michela Airava and Fuad Hasan Khan
This chapter presents a short overview of core branding values and provides a description of how to capture them in a business-to-business (B2B) context. However, the reader…
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This chapter presents a short overview of core branding values and provides a description of how to capture them in a business-to-business (B2B) context. However, the reader should keep in mind that the value of branding is a broad term consisting of different aspects, which makes it challenging to capture and present them all in one chapter. For this reason, the authors have chosen to introduce diverse facets of brand identity and image, customer values, and sustainability issues, which are part of the core values of branding in a B2B context. These issues are also elaborated in more detail in Chapters 2, 5, and 10. In addition, the authors present brand-building tools for managers, such as personal selling, direct marketing, public relations, trade shows and exhibitions, as well as advertising and sales promotion. Finally, the applicability of these tools is demonstrated through the practical example of Axel Technologies and their Fuugo service.
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