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The purpose of this study is to propose a contemporary-specific model entitled “sustainable development model of accounting professional ethics (SDM-APE)” and empirically investigate and quantitatively prioritize its components.

The study adopts the mixed content analysis research method and integrates both qualitative and quantitative approaches. The necessary data for the initial model are extracted after examining 569 published articles related to professional ethics of accounting in Iran during 2005-2015. Then, the ethical codes are reviewed, summarized and extracted via “content analysis.” Based on the findings of this study, a sustainable accounting model is developed, which consists of four constructs, including personal, social, economic-organizational and environmental factors, with 69 components. Afterward, the model is tested through collecting questionnaires and simple random sampling by 217 academic and professional experts. Accordingly, the second-order confirmatory factor analysis in LISREL software is used.

The paper clearly demonstrates that ethics in the professional accounting are underpinned by four major constructs: personal, social, economic-organizational and environmental factors; all four mentioned constructs of the model are interconnected and affect professional ethics in accounting and maintain a proper goodness of fit. Meanwhile, social, personal, economic-organizational and environmental features reveal the greatest fit accordingly. The variable of “avoiding the misuse of organizational property and information” is the most important variable of the model. It is followed by deontology, responsibility and accountability for environment, preventing environment degradation and emission of environmental pollutants, promoting the culture of environmental conservation, standing in the second to fifth priority levels, respectively.

This paper has developed a contemporary practical model in professional accounting ethics, which is extensive and applicable to various organizations.

The purpose of this paper is to investigate the relationship between social learning constructs and perceived learning performance in corporate informal Web-based learning environments. The study aims at providing significant implications for corporate educators who have worked on designing social learning environments in the workplace.

To identify the casual relationship of the proposed research model, data collected from 523 South Koreans who were corporate employees and social media users were analyzed using structural equation modeling.

The results indicate that self-motivation, learning community and social media usage were significantly related to perceived learning performance. In addition, social media usage mediated the relationship between the other social learning constructs and the learning performance.

Given that corporate personnel typically gain job-related knowledge and skills through social learning, corporate educators need to provide learners with social learning environments that are conducive to self-motivation and learning community. Social media, when used as a learning tool, might not sufficiently improve learning performance without the help of other social learning constructs. Findings shed light on which social learning constructs are essential to effective social learning environment design in the workplace.

Social entrepreneurship has become a growing field of research interest. Yet, past research has been held back by the lack of a rigorous measurement instrument. Rather than defining social entrepreneurship as an organizational form that a venture does or does not have, this paper agrees with Dees and Anderson (2006) that the construct is better thought of as a set of practices, processes and behaviors that organizations can engage in to a higher or a lesser degree. In other words, the construct is a set of behaviors that any organization can engage in. The purpose of the paper is to develop scale items to measure the construct of organizational social entrepreneurship (OSE).

Drawing on previous literature, this paper first develops and then validates scales for measuring OSE as a third-order formative construct. As its second order, the scale includes three components that capture the heterogeneity of the OSE concept: social change intention, commercial activity and inclusive governance.

The OSE scale is developed and tested through a sample of 182 nascent social enterprises from 55 different countries in the world and then revalidated using a second sample of 263 mature social enterprises from 6 European countries. Results suggest that the scale items exhibit internal consistency, reliability, construct validity and nomological validity.

The scale presented here offers an important new venue for social entrepreneurship theorizing. First, it allows scholars to take a broad approach toward a diverse field and to study OSE behavior in any empirical field in which it may occur. Second, the scales also allow for more focused theorizing. Scholars are encouraged to delve into the antecedents of all three components presented here and to study the different performance effects they have in terms of likelihood to survive, growth rate or potential to achieve financial sustainability.

The paper develops a multidimensional construct for OSE. In particular, the authors propose scale items for three central components of social entrepreneurship, namely, social change intentions, commercial activities and inclusive governance. The scales thus measure the three formative dimensions identified by Dees and Anderson (2006) and Defourny and Nyssens (2010).

The purpose of this paper is to outline a theory-based approach to defining the corporate reputation construct.

The approach taken is to describe how to create a well-formed nominal definition of a construct and then show how this definition is translated into an operational definition that guides the selection of an appropriate measure. New definitions of corporate social reputation and appropriate measures of this construct are provided to illustrate this framework.

The definitional framework used suggests that many measures of corporate social responsibility and reputation are under specified. Thus, the measures derived from these definitions are poorly constructed. The strengths and weaknesses of three new types of measure of corporate social reputation are reviewed.

For scholars the advantages of creating a well-formed definition are that it will lead to a valid measure of the construct under investigation. This will then help to better interpret what are significant findings and non-findings of empirical research.

This paper is an extension of the author’s previous work on defining the corporate reputation construct. Because what is meant by corporate social responsibility is contested amongst scholars this and related constructs need more precise definition and measurement. This paper offers a theory-based approach to achieve this aim.

Sustainable supply chain (SSC) provides one opportunity to achieve competitive advantage. To achieve SSC through triple bottom line (TBL) – economic, environment and social – is extensively discussed. Most literature in dealing with environmental issues undermine social dimension even though its potential to bring outstanding results by earning customers loyalty and commitment is immense. Local orientation and different context motivate firms to prioritize sustainability dimensions differently. The purpose of this paper is to conceptualize SSC performance as three dimensional second-order formative construct which is caused by three first-order reflective constructs. Further, the authors examined effect of sustainable performance on barriers to sustainability through collaboration.

The model is validated by data collected from industries in India using both partial least squares and covariance based structural equation modeling. The authors find the model is valid for both manufacturing and service sectors.

In Indian context, social dimension is most and environmental dimension is least important differentiating it from developed economy. The authors find sustainable performance subsequently mitigates barriers and risks to sustainability, thereby reducing its impact over time.

This study conceptualizes SSC performance as three dimensional second-order formative construct which is caused by three first-order reflective constructs. Given criticisms to TBL for being western-centric, this study unearths insightful phenomena having implications for both developing and developed world. Further, the authors find sustainable performance reduces effects of barriers to collaboration necessary to achieve SSC. This study contributes to both theory and practice by modeling sustainability performance.

Based on the system of value chain theory, the purpose of this paper is to investigate the impact of social media usage on the performance and the entrepreneurial orientation of the organizations.

A total of 174 organizations responded to the survey.

The result of the study showed that social media usage has a very strong positive impact on organizations’ performance, in terms of cost reduction, improved customer relations, and enhanced information accessibility.

In the study, social media usage was categorized into three sub-constructs such as social media usage for marketing, social media usage for building customer relations, and social media usage for information search. This study investigated the usage of social media and its impact as a whole, considering all social media tools together. Finally, this study used a cross-sectional sample to collect data.

The result of the study benefits the managers to understand the various areas of organizational performance that can be improved by social media usage.

The study also provided evidence that social media usage has strong positive influences on enhancing the entrepreneurial orientation of the organizations.

This study provides a clearer idea on the real importance of social media and its benefits. This study demonstrated the various areas of organizational performance that can be improved through social media usage.

In addressing the housing deficits for the less privileged citizens, the South African government began constructing social housing after coming to power in 1994. However, the construction of these houses is bedevilled with many issues; prominent among them are poor quality of the constructed houses. This study seeks to develop a quality management framework for achieving quality and efficiency in public-sector housing construction, a hallmark of the country's procurement goals.

Telephone interviews were conducted with construction professionals involved in constructing government social houses across South Africa, chosen randomly. The data gathered were analysed using the content analysis method.

The study found that the most significant cause of poor quality government-constructed social housing is multifaceted, categorised into project management-related, procurement-related, contractor-related, corruption-related and political-related.

Failure to develop and implement a quality management framework on government-constructed social housing leads to poor quality social housing.

The study has identified quality-related issues and has developed a Quality Management (QM) framework for the stakeholders involved in the construction of the houses to guide them in the project implementation process to ensure project success and quality standards.

Many people feel a connection to their work that could best be described as a dependency, due to its intensity and importance to their overall self-concept. It is likely that psychological and social needs play a profound role in the connection people feel to their work; however, the explanatory power of these factors has been neglected in the literature, particularly with regard to cultural perspectives. The paper aims to discuss these issues.

To address this deficiency, the authors propose a profile multidimensional construct referred to as psycho-social work dependency, drawing on the Mandala model of self (Hwang, 2011b) and the Chinese composite self (Lu, 2003). The authors also developed a psychometrically sound 16-item questionnaire, the psycho-social work dependency scale, to measure this construct. A total of 1,314 valid questionnaires were obtained from employees in Taiwan to verify the reliability and validity of the instrument. Cross-validation was conducted using an independent sample of 278 valid questionnaires.

The results indicate good reliability and validity. What follows is a discussion of four types of psycho-social work dependency: strong, loose, direct, and indirect. Implications and suggestions for future research are also presented.

A cultural-inclusive construct-psycho-social work dependency was developed to best delineate the connections between Chinese employees and their work. This study expounded the definition, structure, measurement scale, and profile of psycho-social work dependency. These results could help OB researchers and practitioners to know more about the connections between employees and their work, especially for Chinese workers. This new construct may also stir up more studies to investigate the role of psycho-social work dependency in the workplace.

The purpose of this study is to develop a theoretical model that integrates two different mechanisms to explain knowledge sharing. First, adapted from traditional reward systems, the calculative-based mechanism (CBM) serves as the benchmark. Second, the relational-based mechanism (RBM) plays a complementary role. RBM is founded on social interaction and consists of two social network constructs: relational deposits (i.e. network and valued network centralities) and withdrawals (i.e. network and valued network densities).

This study collected survey data in collaboration with a health-care organization. The data collected from 180 respondents were tested against the research model using a partial least squares analysis.

This study found the CBM to be beneficial for knowledge sharing. The findings support the RBM prediction of a positive relationship between the deposit construct and knowledge sharing, but fail to support the RBM prediction on the withdrawal construct. The RBM explained about 15 per cent more of the variance than the CBM. In addition, the withdrawal construct of the RBM predicts respondents’ beliefs in reciprocal obligation.

RBM does not as strongly associate with economic benefits as the CBM, but it still plays a noteworthy role in increasing the possibility of an individual knowledge sharing.

The study is the first to propose the concepts of relational deposits and withdrawals. The authors use a roster-based sociometric approach to collect the social network data and to benchmark the effect of RBM with that of CBM on individual knowledge sharing and his/her beliefs in reciprocal obligation.

The purpose of this study is to analyse the relationship between satisfaction and consumer behaviour by proposing and testing a model of how moral and social influences interact with individual satisfaction and conflict to explain and understand consumer behaviour in a family context, using consumption of fish for the family as an example.

Survey data from a sample of 452 Norwegian respondents are used. The target behaviour was eating fish as a family meal. The constructs of behaviour, satisfaction, social norm, preference conflict and personal norm were measured by multiple‐item measures. After checking for reliability and validity of the data by confirmatory factor analysis, structural equation modelling in Lisrel was used to estimate relationships between the constructs and their measures.

While satisfaction, social norm and preference conflict had an influence on behaviour, the impact of satisfaction was least among the three constructs. In turn, these three constructs were influenced by personal norm. Also, social norm and preference conflict were mutually related.

The study is based on self‐reported data and does not include observational data. It is also based on cross‐sectional data. The results underline the importance of social factors when dealing with the relationship between satisfaction and behaviour in a family context.

The role of satisfaction as a strategic variable in establishing customer loyalty should be put in context whenever consumption decisions are made in a social situation, since social variables may be more important for establishing loyalty than individual satisfaction of one person whenever decisions are made jointly in a family household.

The results highlighted here have important managerial implications for the use of satisfaction data in marketing and will be of use to those working in that field.