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The aim of the study is to examine the effect of public attitude on petty corruption.

This is a survey study on customers of a licenses providing authority (N = 390) in Cairo, Egypt. The authors use Akers social learning theory of crime and deviance and take into consideration criticisms of it. The authors control for individual and organizational level determinants that are identified by scholars as influencing people's attitudes toward corruption and which could be known through the authority customers' experiences. Because the dependent variable is binary, whether a person paid a bribe during last transaction with this authority or not, the authors use binary logistic regression.

The findings indicate that people are more likely to engage in petty corruption when they see it as acceptable, have previous petty corruption experience and when they use a mediator. Also, of those who dealt with that civil service authority during and directly after the 25th of January Revolution (N = 161) 31% reported that they did not engage in petty corruption in comparison to previous years. They referred this to a change in attitude at the time.

The policy implications of the research are important. Social science theories could generate cultural and policy relevant solutions for petty corruption; however, they have not been taken full advantage of. Also, experience-based country-specific corruption survey studies are important input for an effective anti-corruption policy.

The purpose of this paper is to explore how a company which developed an environmentally friendly innovation attempted to address diffusion issues. Specifically, the purpose is to describe the ways in which an electric vehicle (EV) infrastructure company, in partnership with a major car manufacturer, tried to address barriers to diffusion of an environmentally friendly innovation during the development stage to improve the likelihood of success and lessons learned from its failure.

The authors explore a single instrumental case of an Israeli company that developed infrastructure for EVs in partnership with a major automaker. The authors collected data using a series of semi-structured interviews at the companies’ headquarters, through direct observation in the company, and through the examination of archival and secondary data sources.

The authors find that the company tried to incorporate design features in both the product and organization to address key diffusion barriers identified through survey and consumer focus research. The study maps product/service design innovations for infrastructure that combined with multi-stage organizational diffusion strategies for EVs, were used to address both functional (usage, value, and risk) and psychological (tradition and image) barriers for mass-market adoption.

The study provides insights on how to incorporate information about barriers to adoption into product/service design and on the development of organizational-level diffusion strategy to address changes of customer’s behavior required by certain innovative sustainable solutions. In addition, the authors speculate potential causes for more recent developments with the technology that can serve as a lesson for future projects.

Past studies have advanced the knowledge about issues surrounding the adoption and diffusion of EVs. The study expands this stream of research by focussing on product/service and organizational strategy design and by illustrating, through an empirical exploratory case study, how a company attempted to overcome these obstacles. The authors advance various propositions and point out potential exciting avenues for future research on the dissemination of environmentally friendly innovations.

The purpose of this paper is to examine organizational-level determinants of commercial bank profitability.

Using bank-level longitudinal panel data for the 2005–2014 period, this study conducts univariate and multivariate statistical analyses, i.e. ordinary least squares (OLS), fixed-effects and feasible generalized least-squares (FGLS) regressions, to analyze profitability variables in Swedish commercial banks.

The findings indicate that the organizational-level determinants growth, lagged profitability and capital adequacy are positively related to banks’ current profitability. No relationship was found between banks’ size and their profitability. Moreover, no relationship was found between the macroeconomic control variable gross domestic product (GDP) and bank profitability.

Given that organizational-level determinants explain sustainable bank profitability, the findings can be used by bank managers as a basis for low-risk bank policy formulation, and by regulators in monitoring banks relative to international standards (i.e. the Basel Accords).

To the best of the authors’ knowledge, this is the first study to investigate determinants of bank profitability in Sweden, a country with a strong tradition of bank-based financing, with previous experience of a domestic bank crisis in the 1990s, and where the recent global financial crisis had relatively little impact on domestic banks.

Service levels between public organizations in the United Arab Emirates (UAE) differ and fluctuate. Service levels were found to increase with the level of employee creative behavior (ECB), which is currently a focal point in organizational policies by the federal UAE government. While the literature presents an ample array of determinants of ECB, local context typically influences which determinants provide more leverage than others. Therefore, this research aims to present a customized ranking of determinants that enables managers in the UAE public sector to successfully stimulate ECB.

Through a systematic literature review, this study identified 21 determinants at four different levels and subsequently utilized the analytic hierarchical process (AHP) to map their relative importance. Data were attained from 33 experts: managers and senior employees from different organizations.

Findings indicate that, overall, the individual level is seen as the most important leverage point to stimulate ECB, followed by the team level. Comparing the determinants under each level, management support (organizational level) is perceived as the most impactful, followed by coworker support (team level), and enhancing creative self-efficacy (individual level).

This study compares obtained levels from other studies with new levels in building the AHP model. These insights guide managers in the UAE public sector who aim to enhance ECB, which will contribute to increased service quality. The study introduced a comprehensive ECB framework of 21 determinants. Even though many ECB studies applied in different countries and industries, but to researchers' knowledge, this is the first ECB study that applied at the UAE's public sector using the AHP model.

This study aims to explore the determinants of engagement with and of stakeholders in corporate social responsibility (CSR) decision-making.

Using stakeholder theory, this study is mainly based on business ethics and CSR literature to develop a model depicting social and organizational contextual factors for engagement in the context of CSR decision-making.

This study identifies nine antecedents for engagement with and of stakeholders in CSR decision-making. Based on stakeholder perspective, the author explores how engagement constructs are influenced at both social and organizational levels by the determinants stakeholder pressure, stakeholder roles, stakeholder resources, stakeholder relationships, stakeholder management, two-way communication, procedural justice, interactional justice and stakeholder proactive strategy.

This study provides insights for companies regarding the determinants underlying engagement to reflect its importance in the context of CSR decision-making.

A better understanding of the determinants of engagement is critical because engagement contributes to achieving “win-win” solutions that ensure increased stakeholder satisfaction.

To the best of the author’s knowledge, this paper is one of the first to explore the determinants of engagement with and of stakeholders in CSR decision-making at both social and organizational levels by referring to stakeholder theory.

This paper aims to propose a conceptual framework showing factors favoring the adoption of information systems (IS)-based service innovations in the public sector at the organizational level.

The research design is based on the development of a theoretical framework from the technology–organization–environment framework and from a case study of an outsourced IS-based electronic document management system from six different ministries in the same state in Mexico.

Strong contrasts in the degree of adoption of the service innovation appeared among various ministries involved in state government, revealing differences in the presence or absence of key variables, integrated into theoretical framework, including perception of external pressure; perception of benefits and risks and organizational readiness; and political, sociotechnical and economical inertia in given institutional conditions, leading to different public value outcomes associated with intraorganizational efficiencies and to the relationship between public administration and politicians.

Public managers must consider process mapping and sources of political, sociotechnical and economical inertia in given institutional conditions, to ensure a satisfactory adoption of service innovations in public administration and create public value. The promotion of a more structured and enduring professional career system in such context is another key to the adoption of innovations.

Based on theoretical and empirical grounds, the main contribution of this paper is to emphasize, through an integrated theoretical framework, the relatively unexplored roles of process mapping in organizational readiness and of political, sociotechnical and economic sources of inertia in relation to specific agents in the adoption of public sector service innovations at the organizational level in the context of the public administration in Mexico to produce public value.

The aim of this research is to investigate and detect determinants of the training practice and conspicuous differences in the sample of nine Central and Eastern European (CEE) countries (Croatia, Estonia, Latvia, Lithuania, Hungary, Slovenia, Slovakia, Serbia and Romania). The study was conducted with three distinct objectives: the investigation of the training and development (T&D) practices in the CEE region, the investigation of the determinants of T&D practices in the CEE region and the measurement of the differences between the economies in the sample of CEE countries regarding their T&D practices.

The research is based on the Cranet research network results from 2015 to 2016. The data for the CEE countries were selected in order to investigate the determinants of T&D practice, and the differences between these economies. The nine CEE countries were divided into two groups, on the basis on the variety of capitalism (VoC approach), in order to investigate its effects on the T&D practices. T-test, chi-square test, Spearman correlation tests and hierarchical moderated regression model were used to test the proposed hypotheses.

There are statistically significant differences between the organizations from coordinated market economy (CME) countries and liberal market economy (LME) countries in the case of the percentage of GDP of the country spent on education, the percentage of annual payroll costs of the organizations spent on training, the percentage of annual staff turnover, the implementation of the systematic evaluation of training needs, the training effectiveness, the existence of T&D strategy and the primary responsibility for major policy decisions on T&D. The results of the regression model showed that the majority of national and organizational level factors have a statistically significant relationship with the percentage of the annual payroll costs of the organization spent on training. Variety of capitalism moderates the relationship between independent variables and the dependent variable, too.

In the presented model, the authors excluded from their investigation the effects of MNCs. It must further be stated that only the data from the latest Cranet research round were used, thus it was not possible to investigate the development of the training practice in CEE over a longer time period. These limitations could be used as possible directions for further research in the relevant area of HRM in the CEE region.

Since there is relatively little empirical research in the relation between capitalism type and T&D practice, especially in the region of CEE, the present paper lends new insight into this issue as well as into comparative HRM. It is hoped that this work can be taken as a starting point for further research.

In view of the current climate change emergency and the growing importance of the climate-related accountability of companies, this paper aims to advance a comprehensive understanding of the determinants of carbon-related chief executive officer (CEO) compensation.

Building on the agency-theoretical perspective on executive compensation and existing work in the fields of management, corporate governance, cultural studies, and behavioral science, this paper derives a multilevel framework of the determinants of carbon-related CEO compensation.

This paper maps the determinants of carbon-related CEO compensation at the societal, organizational, group, and individual levels of analysis. It also provides research propositions on the determinants that can support and challenge the implementation of this instrument of environmental corporate governance.

In the past literature, the determinants of carbon-related CEO compensation have remained largely unexplored. This paper contributes to the academic discussion on environmental corporate governance by showcasing the role of interlinkages among the determinants of carbon-related CEO compensation and the possible countervailing impacts. In view of the complex interdisciplinary nature of climate change impact, this paper encourages businesses practitioners and regulators to intensify their climate change mitigation efforts and delineates the levers at their disposal.

This study aims to analyse the association between country-level ethical judgement and earnings management and the role that firm-level enforcement and the quality of accounting standards play in this association.

The analyses are based on a sample of 45,889 firm-year observations from 34 countries between 1998 and 2018. Based on the World Values Survey questionnaire, this study constructs a comprehensive index of the ethical judgement of each country.

The empirical findings suggest that firms from countries where ethically suspect behaviours are less acceptable are associated with lower levels of accruals-based earnings management and that firm-level enforcement and the quality of accounting standards dampen such association.

The results contribute to the debate about ethical issues in the accounting profession in an international context, adding to the sustainable development debate given that the creation of long-term value for firms is intrinsically related to business ethics and good quality financial reporting.

When it is known that countries’ ethically-related judgements reduce the level of earnings management, actions can be taken by regulators and other stakeholders to build fairer societies with a more sustainable view, given that the quality of the financial reporting is inextricably linked to how income and wealth are distributed.

While previous literature documents that ethical judgement at both the individual and organizational levels matter as key determinants of the way managers are involved with unethical accounting practices, this study investigates the role of ethical judgement at the country level in explaining earnings management.