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The purpose of this paper is to contribute to the relaxion on what can be done to develop ethical cultures that may be less permeable and more resilient to changes in…
The purpose of this paper is to contribute to the relaxion on what can be done to develop ethical cultures that may be less permeable and more resilient to changes in leadership from an ethical point of view. The influence of leaders on organisational ethics is recognised, and there are even those who consider that it is not possible to maintain an ethical culture when leaders are not engaged. But, if this theory is true, all business ethics programmes that can be created, and the cultures that can gradually be developed in organisations, will always have their existence and robustness suspended at each leadership change. How to maintain an ethical culture beyond leadership?
As a strategy, we used the case study with a narrative methodology, in which a chief executive officer (CEO) and a chief compliance officer (CCO) narrate in the first person a case of perceived collapse of the ethical culture of a multinational company.
The findings point to the difficulty in maintaining ethical leadership. Key aspects to protect an organization from leadership changes are as follows: the management of the succession process, the quality of the training on ethics and the mechanisms developed by the organization to foment speak up and take notice of the situations. Moral blindness and the banality of evil that also can be observed in organizations appear as facilitating elements for collapse.
Ethical leadership is generally presented as a necessary condition for an ethical culture. However, leaders often have unethical or ethically neutral leadership. This case helps to understand the difficulties experienced by leaders in adopting ethical leadership and proposes a set of instruments and procedures that, when included in an ethical programme, can protect the company's ethical culture against unethical leaders. Some characteristics of our case study make it particularly relevant: action occurs in a multinational, a context where, by size and complexity, achieving uniformity in culture becomes particularly relevant, and actions happen in the context of a CEO succession process, something that may occur in any company and which is often a trigger for ethical misconducts. Additionally, our case is narrated by a CEO and a CCO, which makes it rare, as it is especially difficult to have access to these executives.
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
The purpose of this paper is to develop a new maturity model to identify the current state of maintenance area of organizations and drives actions to increase efficiency…
The purpose of this paper is to develop a new maturity model to identify the current state of maintenance area of organizations and drives actions to increase efficiency and effectiveness toward the concept known as world-class.
The model was developed based on an extensive literature review on maintenance management and maturity assessment, which allowed identifying the relevant factors in maintenance management and the world-class behaviors for each factor. The progressive maturity levels for each of the identified ten factors form the model. To test its effectiveness, it was applied to the maintenance area of three companies.
The model application showed that, in addition to being a self-assessment tool, it provides knowledge, to those who use it, on behaviors or practices that enable world-class results. For each factor, potential gaps and the desired state were defined focusing on behaviors rather than on indicators values or adopted methodologies, which facilitates the identification of improvement actions that lead to better performance.
Through its use, maturity levels can be identified for all considered maintenance management factors, however, the overall maturity of the maintenance area is not determined. Although this overall evaluation can be done assigning a weight to each factor, it was not considered an added value for the set purpose.
The proposed maturity model contributes to the understanding of the maintenance management process and how to stand out nowadays in an area that has an increasingly important impact on productivity and quality.