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This study contributes to the existing literature that corporate governance consist of internal and external governance behavior which refers to the complementarity of the elements of (1) competing values framework and (2) corporate legality framework theories and proper orientation in the provisions of the elements leads to a good corporate power in the modern legal environment. A questionnaire is designed, a survey is conducted based on the constructed corporate governance model in the study, which investigates the evolutionary background of the elements with the view of establishing the right corporate culture and corporate legality behavior. The empirical results revealed that there is a positive linear relationship between the elements of corporate culture provisions with internal governance behavior and a significant positive association between the elements of corporate legality provisions with external governance behavior. The model does not take into account long-term external factors. Therefore, measuring corporate governance may not be an easy task and may not be suitable for specific countries that have strong legal systems and corporate ownership. The elements in the model are practical to implement and facilitates corporate to improve shareholder involvement and governance reporting and hence prevent failure. The constructed model span almost every attribute embedding high quality corporate social responsibility and corporate governance for corporate to identify areas for improvement and contributes to existing corporate governance literature that, connecting corporate culture and corporate legality behavior positively affect financial markets and firm performance.

This paper aims to introduce a new integrated strategic framework entitled, “The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum” and elucidates the central and strategic importance of corporate identity apropos corporate communications, corporate image, attributed stakeholder identifications and resultant behaviours. The strategic importance of corporate identity is noted. The continuum incorporates a variety of disciplinary/theoretical perspectives.

The paper/framework is informed by corporate marketing and strategic perspectives; legal theory of the firm; social identity branch theories; and stakeholder theory. The effects and management of corporate identity are seen as a continuum. The framework accommodates Tagiuri’s (1982) scholarship on corporate identity.

This paper formally introduces and explicates “The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum”. Corporate identity management is an on-going strategic senior management/strategic requisite. Notably, the legal theory of company law – routinely overlooked – and its impact on corporate identity management is accepted, acknowledged and accommodated. The importance of stakeholders and stakeholder identification (a derivative of social identity theory) is underscored.

Via the explication of the continuum, managers can comprehend the nature and importance of corporate identity; appreciate that corporate identity adaptation/change is on-going; comprehend its interface/s with corporate communications, stakeholder attributed identities, identifications and the business environment; understand the need for on-going fidelity to an institution’s legally based core purposes and corporate identity traits (juridical identity); cognise the efficacy of constant stakeholder and environmental analysis. Corporate identity sustainability requires corporate identity to be advantageous, beneficial, critical, differentiating and effectual. Stakeholder prioritisation is not solely dependent on power, legitimacy and urgency but on legality, efficacy, ethicality and temporality.

The resultant framework/approach, therefore, aims to make a meaningful advance on the territory and, moreover, seeks to be of utility to scholars and practitioners of corporate marketing, strategy and company law. Arguably, therefore, the framework is more ambitious than extant framework on the domain. The resultant framework/approach, therefore, aims to make a meaningful advance on the territory and seeks to be of utility to scholars and practitioners of corporate identity, communications, images, identification, stakeholder theory, company law and, importantly, corporate strategy.

This chapter applies an “integrative” model to examine the impact and interaction of economic and moral/social factors in the corporate tax compliance context. More specifically, it examines whether social norms moderate the effect of economic factors in this context.

Fifty-five MBA students assumed corporate CFO roles and analyzed a proposed aggressive corporate tax shelter transaction (“tax shelter”). Participants indicated whether they would recommend the tax shelter and answered questions regarding the transaction and their corporate tax compliance views.

Hierarchical Regression results indicate that, in the corporate tax compliance context, decision makers’ norms (moral/social factors) moderate the effect of perceived expected value of aggressive tax transactions (economic factors). More specifically, results indicate that (1) perceived legality of aggressive corporate tax transactions significantly impacts willingness of corporate decision makers to recommend them, even when controlling for perceived economic effect of the transaction, and (2) due to moral/social factors, corporate decision makers often may not support aggressive tax treatments with material positive expected values.

Accordingly, (1) custom and social factors should be integrated into the corporate tax compliance decision-making framework, and (2) campaigns to strengthen corporate tax compliance should focus on the law’s text and intent as well as upon sanctions for noncompliance.

It has always been claimed that business ethics are ambiguous and thus hard to define. As such, with recognizable unethical corporate behaviors as an epidemic, it is hard to hold perpetrators accountable. Even more detrimental are the miscommunication, the misunderstanding, the misinterpretation, and the misuse of the various paradigms in business ethics. Such flawed values and legality of business ethics paradigms cannot persist. There exist a gap and a bridging in the analysis of the paradigms in business ethics between the practitioners and the ethicists. This paper aims to provide an elaborate analysis of the values, trust, and legality of corporate behaviors in business ethics utilizing various paradigms.

The analysis of this paper focused on the founding values and legality of business ethics and the underlying paradigms that practitioners and ethicists adopt.

The limitation of this study is that the probability of the diverse schools of thought intertwining is smaller than that their coexisting.

It is this coexistence of schools of thought that makes corporate USA humane, civilized, and balanced. Thus, to maintain this coexistence, if not improve it, this paper maintains that practitioners of higher education and corporate USA must take responsibility in training, educating, and producing future ethical business practitioners.

Crime, fraud, and corruption, are all nouns that pertain to the act of deception that depicts an intention to increase an opportunity in one's favor in an unlawful manner that pertains to an organization's interest and goals. Such offenses are numerous and quite costly and are now a commonplace criminal behavior within corporations. Motivations and purposes for corruption may be subjective but the legality of corruption is not. Thus, the rhetorical interpretations of corruption may be analyzed through two distinctive paradigms, the social behavioral science paradigm and the legality paradigm. This paper seeks to address this issue.

Court cases were analyzed, 70 major American corporations, in addition to a study of the largest industrial firms focused upon a two‐year period.

Based on the above samples, it was found that corporate corruptions are extremely common, but taboo to admit. The limitations to this study are accessibility, participants, and whistle‐blowers.

Implementing organizational guidelines (OG) is one appropriate and objective method in addressing corporate corruption and to confirm corporate compliance. While implementing the OG is objective, the process of implementing the OG is subjective. Subjectivity derives from opportunistic interpretations of the imperfect OG. Objective interpretation and objective implementation of the OG will confirm corporate compliance, and it is the CEO's responsibility to oversee this process.

This chapter covers basic concepts, ethical theories, and moral paradigms of corporate ethics for identifying, understanding, and responding to the turbulent market challenges of today. The concept, nature, and domain of ethics, business ethics, managerial ethics, and corporate executive ethics are defined and differentiated for their significance. The domain, scope, and nature of related concepts such as legality, ethicality, morality, and executive spirituality are distinguished and developed. Among normative and descriptive ethical theories that we briefly review and critique here are teleology or utilitarianism, deontology or existentialism, distributive justice, corrective justice, and ethics of malfeasance and beneficence. Other moral theories of ethics such as ethics of human dignity, ethics of cardinal virtues, ethics of trusting relations, ethics of stakeholder rights and duties, ethics of moral reasoning and judgment calls, ethics of executive and moral leadership, and ethics of social and moral responsibility will be treated in a later book. The thrust of this book is positive: despite our not very commendable track record in managing this planet and its resources, our basic questions are: Where are we now? What are we now? Where should we as corporations go, and why? What are the specific positive mandates and metrics to corporate executives to reach that desired destiny? This chapter explores responses to these strategic corporate questions.

The purpose of the paper is to question the false dilemma of bread (the social and economic rights) or freedom (the civil and political rights), which amounts to a simplified ambivalent vision either for or against “China in Africa”, in the debate over African workers’ rights in Chinese enterprises. The paper, first underscores the importance of the constraining and enabling institutional conditions by deconstructing this normative approach, and then proposes an alternative institutional approach to address issues pertaining to employment relations.

In the tradition of deconstructive techniques, the paper draws three lines of institutional resistance to move the “China in Africa” controversy in employment relations beyond its normative approach. These lines of demarcation are an African ethnology as opposed to a Western modernist reference, a postcolonial analysis of power in lieu of liberal hegemony and informality as a legitimate source of legality.

The paper suggests the Chinese corporate strategy as implemented by managers notably through human resource management practices, the African institutional contexts where the protagonists’ power resources are deployed and the paramount importance of informality in discussing the impacts of Chinese investments on workers’ rights in sub-Saharan Africa.

The paper shows that the disconnect between “good investment” that should improve social and economic rights and “bad employment” that downplays civil and political rights is not a “foreign” (Western or Chinese) issue per se, but a challenge for innovative employment relations that support investment and mind the workplace institutional context.

This article explores how legal intermediaries facilitate or inhibit social change. We suggest the increasing complexity and ambiguity of legal rules coupled with the shift from government to governance provide legal intermediaries greater opportunities to influence law and social change. Drawing from new institutional sociology, we suggest rule-intermediaries shape legal and social change, with varying degrees of success, in two ways: (1) law is filtered through non-legal logics emanating from various organizational fields and (2) law is professionalized by non-legal professionals. We draw from case studies in the United States and France to show how intermediaries facilitate or inhibit social change.

This article investigates the implementation of a compliance programme (CP) in terms of how practitioners conceive of and execute the responsibilities arising from this corporate governance mechanism.

This study involves a practice lens approach forms the case study analysis and interpretation, involving both interviews and documentary materials collected from an Italian company with prolonged compliance experience. Schatzki's (2002, 2010) practice organisation framework guides the interpretation of CP as a practice organised by rules, practical and general understandings and teleoaffective structures.

CP practice evolves over time. A practical understanding of daily actions required to accomplish the CP and a general understanding of the responsibilities connected with the CP, such as the attitudes with which the CP is performed, are mutually constitutive and jointly favour this evolution. Dedicated artefacts – such as IT platforms, training seminars and compliance performance indicators – help spread both of these types of understanding. These artefacts also align practitioners' general understanding with the CP's teleoaffective structures imposed, including the CP's assigned objectives and the desired reactions to them.

The findings have theoretical and practical implications by revealing the relevance of practitioners' understanding of corporate governance mechanisms in their implementation processes.

This study reveals the potential benefits of practice lens approaches in corporate governance studies. It responds to the call for qualitative studies that demonstrate corporate governance as implemented in daily activities.