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Article
Publication date: 19 October 2022

Sandra K. Gates

Using the ethical consequentialist theory of utilitarianism, this paper aims to demonstrate the correlation between the prosecution of Arthur Andersen LLP and the United States…

Abstract

Purpose

Using the ethical consequentialist theory of utilitarianism, this paper aims to demonstrate the correlation between the prosecution of Arthur Andersen LLP and the United States Department of Justice’s (DOJ) increased use of pretrial diversion agreements, both nonprosecution and deferred prosecution agreements (N/DPA) for criminal corporations.

Design/methodology/approach

Through an analysis of previous literature, the United States Justice Manual, and data from the Corporate Prosecution Registry, this study examines the trend of N/DPAs from 1992 to 2021. Specifically, the data is examined to assess whether a pattern exists before and after the 2002 prosecution of Andersen.

Findings

This study finds an exponential increase of N/DPAs after Andersen’s prosecution. The DOJ’s basis for the increased use of these agreements is rooted in the utilitarian theory that the punishment of criminal corporations should deter and rehabilitate behavior while also maximizing the benefit to society (e.g. shareholders, employees and business community). The justice manual, memorandums and public speeches explicitly promote the use of N/DPAs for corporations to minimize collateral damage and the potential for negative societal impact.

Originality/value

This study applies a utilitarian framework to explain the criminal justice system’s increased use of pretrial diversion agreements for criminal corporations.

Details

Journal of Financial Crime, vol. 30 no. 6
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 6 October 2023

Nahid Atghia and Ali Nazarian

Financial problems of football clubs during economic crises (such as COVID-19 pandemic) highlight the necessity of achieving economic sustainability. In addition, the economic…

Abstract

Purpose

Financial problems of football clubs during economic crises (such as COVID-19 pandemic) highlight the necessity of achieving economic sustainability. In addition, the economic sustainability of football clubs is accepted as a principle of the development of sports business. Therefore, it is reasonable to conduct a study with the aim of examining economic sustainability in the field of sports club management.

Design/methodology/approach

The present study adopted a qualitative approach to research and used semi-structured interviews in order to develop a framework for the economic sustainability of football clubs. A total of 13 members of football clubs in the Iranian premier league participated in this study.

Findings

The findings highlighted the fact that a number of factors, including media and social networks, entrepreneurship and development of club business, commercialization of the club, privatization, investment and ownership, strategic communication plan, financial management and management instability, promoted the economic sustainability of football clubs and improved their financial performance.

Originality/value

This study highlighted the importance of the changes in the structure of football clubs and the strategic plans for promoting entrepreneurship and commercialization. Moreover, it underlined the major role of the environmental and management components of football clubs in their financial sustainability.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2042-678X

Keywords

Open Access
Article
Publication date: 31 January 2024

Kilian Fricke, Thomas Bergs, Philipp Ganser and Martin Seimann

The aviation industry has seen consistent growth over the past few decades. To maintain its sustainability and competitiveness, it is important to have a comprehensive…

Abstract

Purpose

The aviation industry has seen consistent growth over the past few decades. To maintain its sustainability and competitiveness, it is important to have a comprehensive understanding of the environmental impacts across the entire life cycle of the industry, including materials, processes and resources; manufacturing and production; lifetime services; reuse; end-of-life; and recycling. One important component of aircraft engines, integral rotors known as Blisks, are made of high-value metallic alloys that require complex and resource-intensive manufacturing processes. The purpose of this paper is to assess the ecological and economical impacts generated through Blisk production and thereby identify significant ‘hot-spots’.

Design/methodology/approach

This paper focuses on the methodology and approach for conducting a full-scale Blisk life cycle assessment (LCA) based on ISO 14040/44. Unlike previous papers in the European Aerospace Science Network series, which focused on the first two stages of LCA, this publication delves into the “life cycle impact assessment” and “interpretation” stages, providing an overview of the life cycle inventory modeling, impact category selection and presenting preliminary LCA results for the Blisk manufacturing process chain.

Findings

The result shows that the milled titanium Blisk has a lower CO2 footprint than the milled nickel Blisk, which is less than half of the global warming potential (GWP) of the milled nickel Blisk. A main contributor to GWP arises from raw material production. However, no recycling scenarios were included in the analysis, which will be the topic of further investigations.

Originality/value

The originality of this work lies in the detailed ecological assessment of the manufacturing for complex engine components and the derivation of hot spots as well as potential improvements in terms of eco-footprint reduction throughout the products cradle-to-gate cycle. The LCA results serve as a basis for future approaches of process chain optimisation, use of “greener” materials and individual process improvements.

Details

Aircraft Engineering and Aerospace Technology, vol. 96 no. 1
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 23 October 2023

Max de Zoeten and Thomas Könecke

The social and economic importance esports has gained over the past decades has led to a quickly evolving academic interest in the topic. Yet, current perspectives on esports…

Abstract

Purpose

The social and economic importance esports has gained over the past decades has led to a quickly evolving academic interest in the topic. Yet, current perspectives on esports frequently are not precise enough, too context-specific and/or focus on the question whether esports is sports or not. This means that no precise structural concept has been provided thus far. Such a conceptualization as well as a categorization of esports and related types of video gaming are provided in this paper.

Design/methodology/approach

This paper is based on a narrative review considering academic literature from 2000 to 2021 and publications of relevant esports organizations. The review is conceptually extended by structural parallels to traditional sports.

Findings

The central outcome of this research is conceptualizing esports as a victory-driven, organized performance comparison of exclusively human players playing video games in a competitive setting. This comparison is based solely on the performance achieved during a defined time frame according to fixed rules with comparably equal team (starting) conditions. This conceptualization is embedded in a general categorization of video gaming based on structural similarities with and differences to esports. Moreover, characteristics that were rejected in regards to the conceptualization and the categorization are discussed.

Originality/value

This paper provides a comprehensive categorization of esports and other types of video gaming based on structural similarities and differences. It is thus of high relevance for academia and sport management practice alike and can further the development in both fields.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 1
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 1 August 2023

Laura Struthers and Adam Mahoney

Suicide and suicide-related incidents have increased within women’s prisons in the UK. This paper aims to synthesise the findings of qualitative literature, to gain a deeper…

Abstract

Purpose

Suicide and suicide-related incidents have increased within women’s prisons in the UK. This paper aims to synthesise the findings of qualitative literature, to gain a deeper understanding of the how women and staff in English prisons experience and explain the causes of their suicidal behaviours.

Design/methodology/approach

A systematic search of five electronic databases, namely, MEDLINE, APA Psychological Information Database (Psycinfo), Cumulative Index to Nursing and Allied Health Literature (with full text – CINAHL), Psychology and Behavioural Sciences Collection and APA PsycArticles, was completed in January 2023. This study’s search strategy returned 1,714 articles, 7 of which were included for review. To identify relevant themes within the data, Thomas and Harden’s (2008) framework was applied. Quality appraisal was conducted by using Joanna Briggs’ Institute Checklist for Qualitative Research (Joanna Briggs Institute, 2021).

Findings

Four themes were determined, which describe the causes of suicidal behaviours in women’s prisons in England; mental health and trauma, lack of support from services and staff, contact with family and self-harm as a coping strategy. Important sub-themes were also identified including the prison environment and poor relationships with staff.

Practical implications

Further qualitative research is needed, however, the findings suggest greater support is required to aid positive mental health, including the provision of trauma informed coping strategies and improved staff training.

Originality/value

To the best of the authors knowledge, this is the first systematic review conducted on the factors contributing to women’s suicide in English prisons using qualitative literature.

Details

The Journal of Forensic Practice, vol. 25 no. 4
Type: Research Article
ISSN: 2050-8794

Keywords

Article
Publication date: 31 October 2023

Zsolt Havran, Attila Kajos and Bálint Mazzag

The environmental characteristics of international football can vary significantly from one country to another. As a result, the economic and market possibilities and the…

Abstract

Purpose

The environmental characteristics of international football can vary significantly from one country to another. As a result, the economic and market possibilities and the objectives of each national league are very heterogeneous. This article aims to examine the differences in revenue structures amongst European national football leagues (n = 50) and cluster them based on these structures. It also investigates which revenue structure would be more effective for similar leagues, considering the previously mentioned varying environmental characteristics of international football.

Design/methodology/approach

The study utilises a theoretical framework of business modelling, applied in a unique way to league organisers of national championships. Data on sports and business aspects were collected from sources such as the Union of European Football Associations (UEFA) Financial Benchmarking Reports, transfermarkt.de and related sources for the period 2015 to 2018. K-means cluster analysis, using the Euclidean distance approach, was employed to develop clusters based on revenue sources over a four-year average.

Findings

The paper presents the characteristics and year-to-year changes of nine developed clusters. Throughout the analysis, variables such as average overpayment and inequality between player values amongst leagues were prioritised. The study's practical implications can assist league organisers in enhancing the competitiveness of their leagues, supported by short case studies that provide illustrative examples.

Originality/value

The novelty of the current article lies in introducing innovative variables such as the variance of player value whilst focussing on meso-level analysis, providing a fresh contribution to the existing literature in the field for understanding revenue structures and performance in European national football leagues.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 2
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 20 October 2023

Matthias Pepin, Maripier Tremblay, Luc K. Audebrand and Sonia Chassé

Business model (BM) canvases have been used in educational institutions and business incubators for over a decade to assist students and start-up entrepreneurs in developing their…

Abstract

Purpose

Business model (BM) canvases have been used in educational institutions and business incubators for over a decade to assist students and start-up entrepreneurs in developing their business projects. Given the urgency of tackling sustainability challenges, several tools have emerged to stimulate sustainable business modeling (SBM). However, these tools are often too complex for nonexperts in business modeling or sustainability, and thus insufficiently user-friendly for educational contexts. This study aims to address this pedagogical gap by describing the design process of the responsible business model canvas (RBMC).

Design/methodology/approach

The authors relied on a design science research methodology involving the active participation of end users, entrepreneurship educators, business coaches and external partners. The authors proposed four criteria and ten subcriteria to analyze existing SBM canvases based on their user-friendliness and to design the initial prototype of the RBMC. The RBMC was subsequently tested in various settings, including classroom assignments and business incubation programs, with over 1,000 university students. The tool was refined and assessed throughout the development process, incorporating feedback from focus groups with start-up entrepreneurs.

Findings

Through the development process, the authors created a user-friendly tool to help novice student and start-up entrepreneurs integrate sustainability into their BMs: the RBMC. The canvas consists of 14 building blocks grouped into four areas: consistency (mission, vision, values), desirability (value propositions, customer segments, users and beneficiaries, customer relationships and channels), feasibility (key activities, key resources, key partners and stakeholders and governance) and viability (cost structure, revenues streams, negative impacts and positive impacts).

Research limitations/implications

The research methods and user-friendliness criteria in this study can be applied in other contexts to design tools to support sustainable entrepreneurship education. While the RBMC is currently being used in several educational institutions throughout the world, its impacts in different pedagogical and cultural settings require further validation.

Practical implications

The RBMC is a user-friendly tool to introduce students and start-up entrepreneurs to SBM. It helps raise users’ awareness about sustainability concerns, challenging them to consider issues they might have otherwise overlooked. Some participants even shifted their outlook and were motivated to develop a long-term vision integrating compensatory, mitigative or corrective actions into their BMs.

Originality/value

The RBMC is the outcome of a balanced approach that combines both pragmatic (i.e. user-friendliness) and normative (i.e. sustainability) perspectives. It provides users with a systematic approach for integrating and applying sustainability issues in their business projects.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 26 January 2024

Roman Kmieciak

Bullying knowledge hiding has been recently identified as a manifestation of knowledge hiding behavior. As a relatively new concept, it is still underexplored. Previous research…

Abstract

Purpose

Bullying knowledge hiding has been recently identified as a manifestation of knowledge hiding behavior. As a relatively new concept, it is still underexplored. Previous research has focused on the antecedents of bullying hiding. However, there is a lack of research on the negative consequences that bullying hiding may have on employees. This study aims to uncover the effects of supervisor bullying hiding on employees knowledge behavior. The study also aims to examine the moderating effect of power values and the mediating effect of job stress.

Design/methodology/approach

Data were gathered in two waves from 444 employees with higher education in Poland. Data collection was conducted in July and August 2022. A general linear model mediation analysis with jamovi Advanced Mediation Models software was used to examine the hypotheses.

Findings

The results indicate that bullying knowledge hiding by supervisors triggers subordinates’ job stress and aggression in the form of bullying knowledge hiding toward co-workers. Contrary to expectations, job stress does not mediate the relationship between supervisor bullying hiding and subordinate bullying hiding toward co-workers. Power-dominance values, contrary to power-resources values, moderate the above relationship.

Practical implications

As bullying hiding has significant potential to spread among organizational members, managers seeking to reduce it should check the personal values of job applicants and employees.

Originality/value

Based on the behavioral contagion and frustration–aggression–displacement theories, to the best of the author’s knowledge, this study is the first to investigate the relationships between supervisor bullying hiding, job stress, power values and subordinate bullying hiding toward co-workers.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 21 December 2023

Abul Kalam, Chai Lee Goi and Ying Ying Tiong

The purpose of this study is to explore the comparative effects of mainstream celebrities and social media influencers on consumer advocacy and relationship intentions. The study…

Abstract

Purpose

The purpose of this study is to explore the comparative effects of mainstream celebrities and social media influencers on consumer advocacy and relationship intentions. The study also examines the direct and serial mediation effects on those relationships.

Design/methodology/approach

The survey questionnaire was used to collect data from 718 respondents throughout Malaysia, with convenience and snowball sampling techniques employed. The data were analyzed based on the structural equation modeling (SEM) approach through the AMOS version 24. The PROCESS MACRO v-4.20 was applied to evaluate mediating effects in the model.

Findings

The results reveal that celebrity endorsers' involvement in social media significantly influences the uses of social media, which also impacts the attitudes and, subsequently, consumer relationship and advocacy intentions. The study found that mainstream celebrities and social media influencers effectively promote brands, and it discovered insignificant differences in their effects on the analyzed relationships.

Research limitations/implications

This study has been conducted on consumers in Malaysia; it may have different effects on consumers in other countries.

Practical implications

Brand managers and policymakers may benefit from following the study's guidelines for making consumer relationship and advocacy intentions by celebrity endorsers and uses of social media.

Social implications

The brand community can benefit from tightening their social bondage by sharing and managing crucial information from celebrities and using social media.

Originality/value

The study explores the effects of mainstream celebrities on consumer relationship and advocacy intentions using social media networks and managing consumer attitudes.

Article
Publication date: 26 April 2024

Ali Meftah Gerged, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and…

Abstract

Purpose

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and aggressive CSR engagement, as well as their associations with CSR awarding. This study aims to differentiate between optimal and aggressive CSR engagement and examine their relationship with CSR awarding while considering the moderating influence of board characteristics from the perspectives of stakeholder and agency theories.

Design/methodology/approach

This empirical analysis draws on an international dataset comprising 43,803 observations from nine sectors across 41 countries. We employ a least squares dummy variable regression approach that accounts for country, industry and year effects to conduct the analysis.

Findings

The results reveal that engagement in aggressive CSR activities beyond the optimal level leads to the generation of a social reputation through CSR awarding. However, the influence of board characteristics on this relationship is significant. Specifically, the presence of a dedicated CSR committee encourages CSR awarding in the context of aggressive CSR engagement. Conversely, board independence constrains the relationship between aggressive CSR engagement and CSR awarding. Notably, board gender diversity does not have a discernible impact on this connection.

Practical implications

Our evidence provides valuable insights to help firms seeking to enhance their social reputation through CSR activities better allocate their resources and avoid unnecessary financial commitments.

Originality/value

This study advances the current understanding by exploring the relationship between aggressive CSR engagement and the recognition of CSR awards. Furthermore, it scrutinises the factors that dictate when such aggressive CSR engagement translates into enhanced social reputation, as evidenced by the attainment of CSR awards.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

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