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Article
Publication date: 16 July 2024

Gregory Dole and Linda Duxbury

To cope successfully with the pressures imposed by a devastating pandemic and other challenges, companies and policymakers need to look at how they conceptualize, define, measure…

Abstract

Purpose

To cope successfully with the pressures imposed by a devastating pandemic and other challenges, companies and policymakers need to look at how they conceptualize, define, measure and operationalize “value”. This paper aims to support this conversation.

Design/methodology/approach

This study presents a historical review of how the value construct has been conceptualized over time, demonstrating that its history is one of tension and debate with conceptualizations swinging between objective (i.e. the value of something exists independent of the observers) and subjective (i.e. the value of something depends on the personal response of the observer to what is being considered) views over time.

Findings

This paper outlines the implications to researchers of value’s low construct clarity, offering suggestions designed to exploit rather than ignore the duality of the value construct. Instead of thinking of the value construct as being subjective or objective, this study recommends that scholars consider value’s objectivity and subjectivity as being interrelated and complementary. The paper recommends that researchers use both quantitative and qualitative methodologies in studying this construct.

Research limitations/implications

A major limitation of this paper is the word count limitation restricting the extent to which this paper could explore a more comprehensive list of the conceptualizations of value throughout history.

Practical implications

This paper presents practitioners with a nuanced understanding of value that should assist those interested in examining the worth of investments with observable expenses but less quantifiable outputs.

Originality/value

The authors have not found a similar analysis of the various conceptualizations of value.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 14 June 2024

Leanne J. Morrison, Trevor Wilmshurst and Peter Hay

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the…

Abstract

Purpose

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Design/methodology/approach

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

Findings

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Research limitations/implications

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

Originality/value

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 4 October 2024

Iraklis Ioannidis

We have come to a point where the common way to characterise what is taking place presently, or, better yet, for the past almost two years, is with the term ‘pandemic’. The task…

Abstract

We have come to a point where the common way to characterise what is taking place presently, or, better yet, for the past almost two years, is with the term ‘pandemic’. The task of this chapter is to bring to awareness certain critical reflections with the hope of disturbing the normalised discourse which excepts the authentic meaning of pandemic, a meaning which affects the totality of the human existence. Following the thoughts of Agamben, Baudrillard, and Heidegger, the hypothesis that this chapter is advancing revolves around the idea that the term ‘pandemic’ has been appropriated by biological thinking excepting its authentic meaning, that is, the ultimate reality of the human existence which is death.

Details

Reconceptualizing State of Exception: European Lessons from the Pandemic
Type: Book
ISBN: 978-1-83608-199-9

Keywords

Article
Publication date: 22 August 2024

Taylan Budur

This study aims to investigate the impact of leader’s religiosity on teachers’ organizational commitment and leaders’ virtuous behaviors. Second, it is intended to examine the…

Abstract

Purpose

This study aims to investigate the impact of leader’s religiosity on teachers’ organizational commitment and leaders’ virtuous behaviors. Second, it is intended to examine the significant influence of Al-Ghazali’s fundamental virtues – wisdom, justice, temperance and courage – on the level of commitment displayed by teachers in K12 schools.

Design/methodology/approach

To analyze this connection, a total of 335 surveys were collected from K12 private schools situated in the Kurdistan Region of Iraq. The data were then evaluated using confirmatory factor analysis and structural equation modeling.

Findings

It has been found that leaders’ virtuous behaviors have significant positive effects on teachers’ commitment. Furthermore, while religiosity did not directly influence teachers’ commitment, the virtuous behaviors of leaders played a significant mediating role in this relationship.

Originality/value

This research fills a gap in the literature by exploring the impact of Islamic ethical principles on employee commitment, specifically within the context of K12 education in the Kurdistan Region of Iraq. It emphasizes the critical role of leaders’ virtuous behaviors in improving employee commitment.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Book part
Publication date: 16 July 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda…

Abstract

Executive Summary

Any credible agenda that seeks to eradicate global poverty must seek to correct the structural injustices and inequities that cause and perpetuate endemic poverty. Such an agenda must aim not merely to aid the poor with grants, welfare, and subsidies (that indirectly perpetuate poverty) but seek to enhance self-sufficiency and productive skills of the poor by ensuring them comparable access to opportunities of the market economies to participate, on more equitable terms, in the dynamic process of overall economic growth. In this context, we apply critical thinking to identify and recognize the structured injustices of the market system, which not only cause poverty but also compromise human dignity via social inequalities and inequities arguably caused by the free market and corporate capital systems of the world. Global poverty that affects more than a quarter of the human population is a pernicious self-serving system connected to the injustices of the business and political systems of the world. The persistent nature of poverty is in direct proportion to our inability to eradicate it as a whole in the cosmic system. Eradication of global desperate poverty and its unjust structural causes can be achieved, we submit, by tracing the roots of global poverty to corporate and free enterprise capital systems and their unexamined structures of social injustice and social inequalities.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-346-6

Content available
Book part
Publication date: 16 July 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-346-6

Article
Publication date: 11 September 2023

Zin Mie Sharr

The purpose of this paper is to investigate the character traits and challenges of women leaders in Myanmar within the context of responsible leadership (RL) and aims to…

Abstract

Purpose

The purpose of this paper is to investigate the character traits and challenges of women leaders in Myanmar within the context of responsible leadership (RL) and aims to contribute to a deeper understanding of the dynamics of RL in this specific cultural and social setting. Furthermore, the paper seeks to highlight the unique challenges faced by women leaders, both within organizations and in society at large. Ultimately, the paper intends to advocate for increased awareness and actions that promote gender equality in leadership positions, fostering a more inclusive and supportive environment for women leaders in Myanmar.

Design/methodology/approach

This study uses an exploratory qualitative research design to comprehensively investigate the character traits and challenges experienced by women leaders in Myanmar concerning RL. It involves semi-structured interviews with five women leaders selected through convenient sampling. These participants hold leadership positions in various fields, including societal welfare, nongovernmental organizations and social businesses. The interview protocol is designed to elicit rich insights into the participants’ leadership experiences, responsibilities, challenges and perspectives on RL. Data collection involves recording and transcribing interviews, ensuring accuracy and reliability. To maintain participant confidentiality, identities remain anonymous. Ethical considerations are adhered to, emphasizing voluntary participation and the right to withdraw at any point without consequences. Thematic analysis is used to identify recurring patterns and themes in the interview data. Themes related to character traits, challenges faced within organizations and society and potential solutions are derived through an iterative process of data coding, categorization and interpretation.

Findings

The study’s findings indicate that women-responsible leaders possess character traits similar to their male counterparts. However, they face unique challenges at the organizational and societal levels in Myanmar. To address these issues and foster the growth of women leaders, spreading awareness is crucial. Awareness programs can educate individuals, organizations and society about the significance of RL and gender equality in leadership roles. Such initiatives create an inclusive environment that supports the development of responsible women leaders in Myanmar.

Originality/value

The original value of this study lies in its contribution to the existing body of knowledge on women’s leadership and the specific context of Myanmar. By examining the character traits of women-responsible leaders and the challenges they face within organizational and societal contexts, this study sheds light on the unique experiences and barriers encountered by women in leadership positions. Furthermore, this study’s original value lies in its emphasis on the need for awareness and action to foster more women leaders in Myanmar. By bringing attention to the organizational and societal challenges faced by women and advocating for change, this study encourages stakeholders, including policymakers, organizations and communities, to address these issues and create a more supportive and inclusive environment for women leaders.

Details

Journal of Global Responsibility, vol. 15 no. 4
Type: Research Article
ISSN: 2041-2568

Keywords

Open Access
Article
Publication date: 6 September 2023

Theresa Macheka, Emmanuel Silva Quaye and Neo Ligaraba

Young consumers are increasingly using online reviews and celebrity influence to make purchase decisions. The purpose of this study is to ascertain the influence of online…

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Abstract

Purpose

Young consumers are increasingly using online reviews and celebrity influence to make purchase decisions. The purpose of this study is to ascertain the influence of online customer reviews, celebrity influencer’s attractiveness, celebrity influencer’s credibility on female millennials’ purchase intention of beauty products.

Design/methodology/approach

To validate the research questions and hypotheses, data were obtained from young female consumers using an electronic self-administered survey questionnaire that was close ended. A total of 203 valid responses were obtained from which data were analysed by making use of structural equation modelling Mplus and the Statistical Package for the Social Sciences version 28.

Findings

The obtained results showed that the seven hypotheses of the study were positive. However, two hypotheses were negative, namely, celebrity influencer attractiveness did not have a significant influence on the attitude of consumers; and brand loyalty was not significantly correlating with young female consumers’ purchase intention of beauty products.

Practical implications

Given that millennials are known to be active users of social media and often consult online peer product reviews, marketers and practitioners of beauty industry should improve the effectiveness and usability of beauty influencers and online reviews to attract female millennial consumers.

Originality/value

This research contributes to understanding young female consumers’ attitudes towards purchasing beauty products, especially the combined influence of group influence (online reviews) and media influence (celebrity beauty influencers) on such attitudes.

Details

Young Consumers, vol. 25 no. 4
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 3 May 2024

Debyani Mukherjee Rawal

This research paper investigates the theoretical frameworks encompassing a nuanced analysis of the digital divide in the Indian educational context, recognising that it is not…

Abstract

Purpose

This research paper investigates the theoretical frameworks encompassing a nuanced analysis of the digital divide in the Indian educational context, recognising that it is not merely a matter of technology access but also the ability to effectively use the resource for enhancing learning outcomes. This research provides valuable insights for fostering a more equitable and digitally inclusive learning environment by integrating conceptual insights with empirical evidence. The New Education Policy (NEP), India 2020 firmly emphasises the appropriate integration of technology into the teaching-learning process to develop relevant competencies. The pertinent question is, for India to conquer the second digital divide challenge, is the pace of technology accessibility and skill development sufficient?

Design/methodology/approach

The paper is a desk research, using secondary data from the Unified District Information System for Education (UDISE+), the Indian Government database of schools. A structured dataset has been created for all years, where states are grouped in descending ranking order of availability of infrastructure and teachers trained. A colour key segregates the States into three zones demonstrating their different levels of performance – high (green), moderate (blue) and low (yellow). The purpose is to identify state/s that have moved from one zone to another and, thereafter, analyse the reasons behind the movement.

Findings

Almost all states remained in the same digital resource availability zone for the four years studied, except for a limited few. Despite government interventions through higher budget allocation and targeted policies, growth rates of teacher training in computer usage slowed down post-COVID-19. A high positive correlation between Teachers' training in computer usage and the availability of computer and Internet facilities in schools indicates that an increase in digital infrastructure in schools is highly linked to teachers' training in computer usage and would ultimately translate into better use of digital resources to impart equitable education opportunities.

Research limitations/implications

Primary data collection through interviews might have added to the critical findings. Therefore, researchers are encouraged to test the proposed propositions further on a case-by-case basis for any state under consideration.

Practical implications

Enhancing digital infrastructure in schools and building digital competence in teachers must be understood in the context of the learning organisation and the beneficiaries' attitudes at the meso-level to expand stakeholder motivation towards digital internalisation. This requires continuous engagement with education institutions as professional learning organisations, which will thereby help develop a decentralised context for teacher competency building. Collaboration, continuous monitoring of the outcomes of professional development programs, and sharing best practices are crucial in improving teacher readiness for digital education.

Social implications

Access to tangible resources, such as computers, Internet connectivity and educational software, and developing intangible resources, such as teacher digital competencies, will play a pivotal role in shaping students' learning experiences. By studying the discrepancies in digital resource accessibility and teacher technology adoption, this research endeavours to add to the efforts towards enhancing the educational landscape.

Originality/value

This paper seeks to address a critical issue in the Indian education system and contribute to the ongoing effort to prevent the widening of the second and third digital divide in schools, and help achieve UN SDG Goals 4 and 10.

Details

Journal of Professional Capital and Community, vol. 9 no. 3
Type: Research Article
ISSN: 2056-9548

Keywords

Book part
Publication date: 16 July 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Thus far, we have treated critical thinking descriptively and analytically in previous chapters. In this, the epilogue, as a closing chapter, we intend to consider critical…

Abstract

Executive Summary

Thus far, we have treated critical thinking descriptively and analytically in previous chapters. In this, the epilogue, as a closing chapter, we intend to consider critical thinking normatively – what it should be, ideally and holistically. We do this in four stages. First, recapitulating the essential concepts, theories, and paradigms of social welfare, social well-being, and social progress, we suggest that critical thinking should ultimately understand and further social progress and social well-being for all humanity. Second, we submit that the great wealth of corporate and free-market capitalism should – as spiritual capital – benefit all, especially the poor and the marginalized. Third, in order to realize the first two objectives, we posit that critical thinking should be repositioned as the art of aesthetic reasoning and aesthetic rationality such that, fourth, it is best realized within the framework of social mindfulness. We discuss major theories grounding these four parts and reflect on their managerial implications and propose future directions for critical thinking research and development.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-346-6

1 – 10 of 61