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1 – 10 of over 12000Jack L. Winstead, Milorad M. Novicevic, John H. Humphreys and Ifeoluwa Tobi Popoola
The purpose of this paper is to explore the congruencies and incongruences between the moral and entrepreneurial accountabilities of Lillian McMurry to provide insights for…
Abstract
Purpose
The purpose of this paper is to explore the congruencies and incongruences between the moral and entrepreneurial accountabilities of Lillian McMurry to provide insights for entrepreneurs and entrepreneurship. Ms McMurry was the entrepreneurial force behind the founding of Trumpet Records, a unique, Mississippi Delta Blues record label in the 1950s.
Design/methodology/approach
The examination of this historical case study is grounded in the theoretical examination of the tensions between Lillian McMurry’s felt moral and entrepreneurial accountabilities. Using an analytical archival historical method, a narrative explanation of how these tensions influenced the success and, ultimately, the failure of Trumpet Records are developed.
Findings
The accounting records highlighted a number of issues hampering the commercial profitability of Trumpet Records. Moreover, the archival and documentary sources examined also proved revealing as to conflicts between Ms McMurry’s personal character and mercantile determination as an entrepreneur.
Research limitations/implications
The approach of using analytically structured historical narrative as a research strategy is but one method of explaining the tensions between the moral and entrepreneurial accountabilities of Lillian McMurry.
Practical implications
The proponents of virtue ethics suggest that this Aristotelian personal character perspective is more fundamental than traditional, act-oriented consequentialist teleological and deontological ethical decision-making approaches. A perspective of moral accountability exceeding the norm of the obstructionist stance is required to maintain a sound balance between entrepreneurial accountability and moral accountability.
Originality/value
This paper adopts a mercantile perspective, using the accounting and related business records of Trumpet Records, to examine the leadership characteristics of Lillian McMurry. Practical lessons learned for entrepreneurs facing the moral dilemma of competing accountabilities and advance questions to spur future research in this area are drawn.
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Kate Thuy Mai and Zahirul Hoque
This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their…
Abstract
Purpose
This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their account giving and judging in an organisational formal performance evaluation process.
Design/methodology/approach
Building upon the Butlerian notions of accountability as advanced by Messner (2009) and Roberts (2009), the authors conducted a qualitative field study at a Vietnamese public university, involving face-to-face interviews, observation of performance evaluation meetings and examination of archival documents.
Findings
The authors found that individuals experience conflicting ethical and moral values when they rely on their self-knowledge of accountability (the ability to self-account) in their account giving and judging in the university's formal academic performance evaluation process. In addition, the authors found that when individuals want to provide the best account to the account demander, their understanding of their ability to self-account and the formal organisational accountability process influence their views on what authentic account giving means. As a result, enhanced ethics-to-others has the potential to be an ethical burden and may not lead to authentic or beyond minimum accounting of “self”. Yet, in the Vietnamese socio-cultural and political context within which the university operates, and in the situation of ethical and moral conflicts in self-accountability, the authors found evidence of individuals' self-accountability behaviours that is based on the co-existence of a sense of responsibility to others and self-knowledge of the limits of accountability.
Research limitations/implications
Although this study was limited to one Vietnamese public university, its findings enhance the knowledge about how individual ethical and moral values, self-knowledge of the limits of accountability and the formal organisational accountability process connect with each other in the socio-cultural and political context within which an organisation operates.
Practical implications
The study highlights the role of the context of local socio-cultural norms and values and of physical social interaction in developing the sense of connection to others, which influences the way individuals' ethical and moral values are mobilised to shape account-giving and judging behaviours.
Social implications
The emphasis on the role of the sense of connection to others on personal accountability and the emphasis on physical, face-to-face interaction in developing sense of connection to others leads to an interesting issue regarding the sense of connection in the virtual social interaction setting, which has become increasingly popular globally, especially during and after the COVID-19 pandemic, and its implication for the use of personal ethical and moral values in organisational accountability practices.
Originality/value
Adding to the conversation on how a formal organisational accountability process can be effective, this study identified (1) the unpredictable outcomes of using ethics as rules for accountability practices due to potentially conflicting ethical values; (2) the diverse understandings of self-accounting, leading to different ideas of authentic accounting; and (3) the possibility of moral accountability behaviours based on the co-existence of a sense of connection to others and an understanding of the limits of accountability.
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Sarah J. Williams and Carol A. Adams
The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the…
Abstract
Purpose
The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of the account) toward the employee stakeholder group, and to shed light on the implications of the organisation‐society relationship for employee accountability.
Design/methodology/approach
The intrinsic stakeholder framework forms the basis of the qualitative, longitudinal analysis. It is adopted as the moral ground for the provision of a “complete” account of employee issues. In seeking to shed light on the organisation‐society relationship and its implications for reporting on employee issues the authors build a broader theoretical framework incorporating various social and political theories dealing with legitimacy, political economy, and language and rhetoric. Interpretive and critical approaches are employed. The analysis draws on an extensive review of published materials relating to employment in the UK retail banking industry and NatWest in particular, impacts of workplace changes occurring in the banking sector, and to the economic, social and political environment over the period of the study.
Findings
The findings indicate that what and how NatWest reported on employee issues was influenced by considerations other than transparency and employee accountability. The analysis highlights the complexity of the role of disclosures in the organisation‐society relationship and consequently the limitations of the use of a single theoretical framework to interpret disclosures.
Research limitations/implications
The longitudinal analysis indicates how reporting practices are issue and context dependent and points to the limitations of theorising in corporate social reporting based on a single time frame and a limited analysis of the reported issues.
Practical implications
In highlighting a lack of accountability to employees, the findings have implications for the development of reporting standards on issues relevant to employees. Over time, it is hoped that development of an employee inclusive reporting framework, along with exposure of the contradictory role that reports may play in promoting accountability, will contribute toward improved employee management practices.
Originality/value
This study contributes to the corporate social reporting literature by extending the analysis beyond the firm focused stakeholder management perspective to considering disclosures from a moral perspective and the extent to which the complex organisation‐society relationship might work against the promotion of transparency and accountability toward stakeholders (specifically employees). In this way, through an in‐depth longitudinal analysis of disclosures from multiple perspectives, the paper contributes to theorising of the role of social disclosure in the organisation‐society relationship.
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Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar
This chapter addresses one of the most crucial areas for critical thinking: the morality of turbulent markets around the world. All of us are overwhelmed by such turbulent…
Abstract
Executive Summary
This chapter addresses one of the most crucial areas for critical thinking: the morality of turbulent markets around the world. All of us are overwhelmed by such turbulent markets. Following Nassim Nicholas Taleb (2004, 2010), we distinguish between nonscalable industries (ordinary professions where income grows linearly, piecemeal or by marginal jumps) and scalable industries (extraordinary risk-prone professions where income grows in a nonlinear fashion, and by exponential jumps and fractures). Nonscalable industries generate tame and predictable markets of goods and services, while scalable industries regularly explode into behemoth virulent markets where rewards are disproportionately large compared to effort, and they are the major causes of turbulent financial markets that rock our world causing ever-widening inequities and inequalities. Part I describes both scalable and nonscalable markets in sufficient detail, including propensity of scalable industries to randomness, and the turbulent markets they create. Part II seeks understanding of moral responsibility of turbulent markets and discusses who should appropriate moral responsibility for turbulent markets and under what conditions. Part III synthesizes various theories of necessary and sufficient conditions for accepting or assigning moral responsibility. We also analyze the necessary and sufficient conditions for attribution of moral responsibility such as rationality, intentionality, autonomy or freedom, causality, accountability, and avoidability of various actors as moral agents or as moral persons. By grouping these conditions, we then derive some useful models for assigning moral responsibility to various entities such as individual executives, corporations, or joint bodies. We discuss the challenges and limitations of such models.
Raymond A. Gonzalez and William A. Firestone
Principals face shifting accountability pressures from many sources. The most notable recent change in the USA has been the growing pressure from state and federal government. The…
Abstract
Purpose
Principals face shifting accountability pressures from many sources. The most notable recent change in the USA has been the growing pressure from state and federal government. The purpose of this study is to explore the extent to which the accountability pressures experienced by principals in one American state were the same as those reported in research documenting “objective” changes in those pressures.
Design/methodology/approach
This qualitative study uses interviews with New Jersey middle school principals. The purposeful sample includes principals who had been in their buildings at least three years and enhances variation on socioeconomic status (as measured by New Jersey's rating of “district factor groups”) and school achievement. The authors averaged three years of achievement data and controlled for variation in poverty, ethnicity, language proficiency, and enrollment. A total of 37 principals were contacted; 25 were interviewed. Principals first rank ordered seven sources of accountability. They were then interviewed to learn why the one they ranked highest was most important.
Findings
The most frequent top source of accountability was “your own conscience.” Principals who selected this option highlighted a sense of personal responsibility, responsibility to the children in their charge, and how conscience mediates among competing accountabilities. Accountability to one's conscience was most prevalent in high achieving schools.
Originality/value
Frequent reference to internal responsibility among leaders suggests that they continue to feel a strong sense of internal accountability in spite of increasing external pressures. It also illustrates the range of external, often conflicting pressures that principals face which include pressures from the public and the district office as well as state and federal government. In this increasingly prescriptive and contradictory environment the principal's moral code is important to her or his school.
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Ifeoluwa Tobi Popoola, Milorad Novicevic, Paul Johnson and Mervin Matthew
The purpose of this paper is to introduce the relational view of unethical pro-organisational behaviour (UPB) to explain interpersonal paths of influence on employees’ engagement…
Abstract
Purpose
The purpose of this paper is to introduce the relational view of unethical pro-organisational behaviour (UPB) to explain interpersonal paths of influence on employees’ engagement in UPB. The proposed relational view of UPB is grounded in Darwall’s second-person philosophy.
Design/methodology/approach
This research design involves two quantitative studies – a pilot study with 340 subjects and the main study with 310 employees. The structural equation modelling data analysis was conducted using the R language software.
Findings
The findings provided initial support for the relational view of UPB. Study 1 revealed that employees’ accountability (perceived as personal obligation) influenced their engagement in UPB. Furthermore, Study 2 strengthens the theory and findings from Study 1 that employees’ moral organisational identification influences their engagement in UPB over the influence of employees’ identification with the organisation.
Research limitations/implications
The findings extend the nomological network of UPB and extant theoretical knowledge on the moral self by uncovering how moral accountability and personal obligation have a “dark side”.
Practical implications
The findings indicate that practitioners should address the impact of employee interpersonal relationships on their perceived obligation to engage in UPB.
Originality/value
The authors provided an original use of Darwall’s second-person standpoint as the philosophical foundation to integrate accountability and identity theories, to explain interpersonal influences on employees’ engagement in UPB.
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Abdul Salam, Rajendra Mulye and Kaleel Rahman
Despite its perceived benefits, organic food has very limited uptake in the consumer market. Many studies have investigated the causes of this slow adoption, but limited attention…
Abstract
Purpose
Despite its perceived benefits, organic food has very limited uptake in the consumer market. Many studies have investigated the causes of this slow adoption, but limited attention has been paid to the ethical motives of consumer preference for organic food. Also, no research has addressed this issue through an unobtrusive data collection method. Therefore, this netnography-based qualitative study explores the deontological and teleological ethical motives for organic food consumption through the lens of Hunt and Vitell's general theory of marketing ethics.
Design/methodology/approach
User-generated content in the form of posts and comments from a food-related Facebook page, Food Matters (https://www.facebook.com/foodmatters), with over 2.3m followers, was thematically analysed using Hunt and Vitell's general theory of marketing ethics. Over 1.5m posts and comments were mined through Facepager 4.0.4 after due approvals. Organic-food-related content was manually screened. Netnography, an Internet-based ethnography technique which is a relatively underutilised and unobtrusive method of data collection, was employed on selected content to understand the consumer behaviour towards organic food in an online environment.
Findings
This study analysed a total of 158,583 posts and comments generated between March 2008 and December 2019. Out of these, 2,243 posts and comments were focussed on organic food. A total of seven themes emerged out of which six were found to be inextricably linked to ethical values of organic food consumption; three deontological (moral obligations, moral accountability and moral outrage) and two teleological (perceived risk and perceived benefits) themes. However, the seventh theme, consumers' lack of trust in organic food retailers, emerged as a major barrier in the proliferation of organic food.
Originality/value
This study is the first application of Hunt and Vitell's general theory of marketing ethics in organic food. The novel findings are that trust is a bigger issue than the price differential of organic food. Implications for marketers, policymakers, retailers and certification bodies are discussed to extend the current knowledge of motives and barriers to organic food.
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The purpose of this paper is to propose a conceptual model for ethical and fair complaint handling. This provides a basis for research and the development of financial institution…
Abstract
Purpose
The purpose of this paper is to propose a conceptual model for ethical and fair complaint handling. This provides a basis for research and the development of financial institution complaint handling approaches and practices.
Design/methodology/approach
Ethical issues posed by the application of fairness theory to complaint handling are explored. The ethical soundness of organizational justice theory is critiqued. Multi-disciplinary literature is drawn on to develop a conceptual model for ethical fairness in complaint handling.
Findings
Issues relevant to an ethical approach to complaint handling, and which are underdeveloped in current organizational and perceived justice frameworks, are identified. These include issues of autonomy, context, reflexivity, moral value, stakeholder voice, power and moral accountability. A conceptual model for ethical fairness in complaint handling is proposed.
Research limitations/implications
This paper establishes a research agenda. Further development is required.
Practical implications
The proposed model contributes to the development of complaint handling practices and competency frameworks.
Originality/value
Justice theories have been proposed as theoretical frameworks for service recovery procedures, however, moral and critical questions have been neglected. The model proposed challenges financial institutions to move away from traditional normative perspectives, which seek to solve problems through managerial interventions, and adopt a perspective which is interpretivistic and reflexive. The model recognizes ethical issues and seeks to minimize inherent power positions, identify accountability and question moral values. Through envisioning complaint handlers as boundary spanners, new light is shed on their relational and communicative roles.
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Amanda Belarmino, Elizabeth A. Whalen and Renata Fernandes Guzzo
The purpose of this paper is to understand how hospitality companies can best explain controversial corporate social responsibility (CSR) activities to consumers who may not agree…
Abstract
Purpose
The purpose of this paper is to understand how hospitality companies can best explain controversial corporate social responsibility (CSR) activities to consumers who may not agree with the CSR activity. This research explores message framing through emotional and cognitive appeals to influence consumer perceptions of the Gideon Bible in USA hotel rooms. The study uses the theory of deontic justice to measure the impacts of messaging on consumer perceptions of the morality of the Gideon Bible as suicide prevention in hotels and its relation to controversial CSR initiatives.
Design/methodology/approach
The study uses an experimental study design via a self-administered survey to analyze participants’ perceptions of the placement of the Gideon Bible in hotel rooms and participants’ attitudes toward CSR initiatives based on deontic justice and religion using different message framing conditions.
Findings
Results show that religion was a major determinant of attitude towards the Gideon Bible, but the sentiment analysis also revealed that negative perceptions can be mitigated through message framing via emotional and cognitive appeals. Additionally, the cognitive appeal did impact CSR perceptions, as did identifying as Christian. Moral outrage emerged as a significant moderator for the relationships between message framing, attitudes toward the Gideon Bible and CSR.
Originality/value
This study provides an extension of deontic justice research to examine justice traits in accepting controversial CSR.
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Antonius Sumarwan, Belinda Luke and Craig Furneaux
This paper aims to explore how accountability to members is practised within credit unions. In particular, this study examines formal and informal practices and underlying…
Abstract
Purpose
This paper aims to explore how accountability to members is practised within credit unions. In particular, this study examines formal and informal practices and underlying approaches regarding accountability to members.
Design/methodology/approach
Adopting a case study approach, this study explores accountability within two credit unions in the lightly-regulated context of Indonesia through focus group discussions with credit union practitioners and documentary analysis.
Findings
Findings reveal both credit unions prioritised accountability to members for financial and social performance, underpinned by a socialising, relational approach and driven by a strong sense of social mission. Various mechanisms were adopted to directly address accountability to and empowerment of members, facilitating their participation and education. Further, several mechanisms of and approaches to accountability to other stakeholders indirectly enhanced the credit unions’ accountability to members.
Research limitations/implications
This study highlights the interrelated nature of credit unions’ accountability mechanisms to members. Further, empowerment through participation, education and small business development, suggests valuable investment in members’ social, intellectual and financial capital.
Originality/value
This study examines the socialising nature of accountability to credit union members and other stakeholders to support members’ interests, providing insights into how third sector organisations more broadly might enhance accountability to those the organisation seeks to serve.
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