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Open Access
Article
Publication date: 9 November 2023

Ana Castillo, Leopoldo Gutierrez, Ivan Montiel and Andres Velez-Calle

This paper aims to analyze the ethical responses of the fashion industry to the first wave of the COVID-19 pandemic when the entire world was shocked by the rapid spread of the…

Abstract

Purpose

This paper aims to analyze the ethical responses of the fashion industry to the first wave of the COVID-19 pandemic when the entire world was shocked by the rapid spread of the virus. The authors describe lessons from emergency ethics of care in the fashion industry during the initial months of COVID-19, which can assist fashion managers in improving ethical decisions in future operations.

Design/methodology/approach

Rapid qualitative research methods were employed by conducting real-time, in-depth interviews with key informants from multinational fashion companies operating in Spain, a severely affected region. A content analysis of news articles published during the first months of 2020 was conducted.

Findings

Five critical disruptions in the fashion industry were identified: (1) changes in public needs, (2) transportation and distribution backlogs, (3) defective and counterfeit supplies, (4) stakeholder relationships at stake and (5) managers' coping challenges. Additionally, five business survival responses with a strong ethics of care component were identified, implemented by some fashion companies to mitigate the damage: (1) adapting production for public well-being, (2) enhancing the flexibility of logistic networks, (3) emphasizing quality and innovation, (4) reinventing stakeholder collaborations and (5) practicing responsible leadership.

Originality/value

Despite the well-documented controversies surrounding unethical practices within the fashion industry, even during COVID-19, our findings inform managers of the potential and capability of fashion companies to operate more responsibly. The lessons learned can guide fashion companies' operations in a post-pandemic society. Furthermore, they can address other grand challenges, such as natural disasters, geopolitical conflicts and climate change.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 4 March 2024

Zeyu Xing, Tachia Chin, Jing Huang, Mirko Perano and Valerio Temperini

The ongoing paradigm shift in the energy sector holds paramount implications for the realization of the sustainable development goals, encompassing critical domains such as…

Abstract

Purpose

The ongoing paradigm shift in the energy sector holds paramount implications for the realization of the sustainable development goals, encompassing critical domains such as resource optimization, environmental stewardship and workforce opportunities. Concurrently, this transformative trajectory within the power sector possesses a dual-edged nature; it may ameliorate certain challenges while accentuating others. In light of the burgeoning research stream on open innovation, this study aims to examine the intricate dynamics of knowledge-based industry-university-research networking, with an overarching objective to elucidate and calibrate the equilibrium of ambidextrous innovation within power systems.

Design/methodology/approach

The authors scrutinize the role of different innovation organizations in three innovation models: ambidextrous, exploitative and exploratory, and use a multiobjective decision analysis method-entropy weight TOPSIS. The research was conducted within the sphere of the power industry, and the authors mined data from the widely used PatSnap database.

Findings

Results show that the breadth of knowledge search and the strength of an organization’s direct relationships are crucial for ambidextrous innovation, with research institutions having the highest impact. In contrast, for exploitative innovation, depth of knowledge search, the number of R&D patents and the number of innovative products are paramount, with universities playing the most significant role. For exploratory innovation, the depth of knowledge search and the quality of two-mode network relations are vital, with research institutions yielding the best effect. Regional analysis reveals Beijing as the primary hub for ambidextrous and exploratory innovation organizations, while Jiangsu leads for exploitative innovation.

Practical implications

The study offers valuable implications to cope with the dynamic state of ambidextrous innovation performance of the entire power system. In light of the findings, the dynamic state of ambidextrous innovation performance within the power system can be adeptly managed. By emphasizing a balance between exploratory and exploitative strategies, stakeholders are better positioned to respond to evolving challenges and opportunities. Thus, the study offers pivotal guidance to ensure sustained adaptability and growth in the power sector’s innovation landscape.

Originality/value

The primary originality is to extend and refine the theoretical understanding of ambidextrous innovation within power systems. By integrating several theoretical frameworks, including social network theory, knowledge-based theory and resource-based theory, the authors enrich the theoretical landscape of power system ambidextrous innovation. Also, this inclusive examination of two-mode network structures, including the interplay between knowledge and cooperation networks, unveils the intricate interdependencies between these networks and the ambidextrous innovation of power systems. This approach significantly widens the theoretical parameters of innovation network research.

Details

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

Keywords

Article
Publication date: 15 December 2023

Karren Lee-Hwei Khaw, Hamdan Amer Ali Al-Jaifi and Rozaimah Zainudin

This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower…

Abstract

Purpose

This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower earnings management than non-Shariah-certified firms and how often a firm must hold its certification to observe considerably reduced earnings management. This study also explores how senior management ethnic dualism affects the association of Shariah certification and earnings management.

Design/methodology/approach

The authors analyze the hypothesized association between Shariah certification and earnings management using a panel regression model and several robustness tests, including the Heckman selection model. The sample consists of 547 nonfinancial firms listed on the Bursa Malaysia stock exchange, with 5,478 firm-year observations over the 2001–2016 sample period.

Findings

Shariah certification is found to mitigate earnings management, particularly for firms that consistently retain their Shariah status. The longer firms retain their Shariah certification continually, the lower the earnings management. Additionally, the results indicate that the negative impact of Shariah certification on earnings management is driven by ethnic duality when a specific ethnic group dominates the top management.

Research limitations/implications

Firms’ commitment to religious-based screening and continuation of certification plays a significant role in improving earnings quality. Firms are committed to abiding by the Shariah code of conduct instead of using the Shariah status for reputation purposes to attract investors.

Practical implications

For investors, the continuous compliance status is a crucial indicator of a firm’s commitment to comply with Shariah principles and to mitigate earnings management. Regarding policy implications, Shariah-compliance guidelines can constrain earnings manipulation, especially among firms lacking ethnic diversity.

Originality/value

The study shows that Shariah certification must be maintained consecutively to reduce earnings management. Shariah certification’s governance function is crucial in ethnically homogeneous firms, primarily when one ethnic group dominates the senior management.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 25 January 2024

Amanda Bille

The purpose of this paper is to show the benefits of bridging the gap between supply chain management (SCM) and political philosophy to challenge the underlying assumptions about…

Abstract

Purpose

The purpose of this paper is to show the benefits of bridging the gap between supply chain management (SCM) and political philosophy to challenge the underlying assumptions about SCM concepts and open doors to novel theory building.

Design/methodology/approach

A thought experiment is conducted to illustrate how the two philosophers Niccolò Machiavelli and Jürgen Habermas would tackle sustainability issues in coffee supply chains from a research perspective. The thought experiment is carried out using data from 30 semi-structured interviews with actors from the coffee industry. Supplementing the thought experiment with empirical insights allows for a deeper understanding of supply chain dynamics and how these are impacted by the application of the philosophical viewpoints.

Findings

The research stresses the importance of SCM scholars being aware of the underlying assumptions of their research, as these have a remarkable impact on theory building. A combination of empirical insights and philosophical understandings makes it possible to reflect on the underlying concepts of SCM, providing suggestions for reimagining SCM.

Originality/value

The contribution of the research is twofold. First, the paper presents an original view on SCM, as the thought experiment is introduced as an approach to better understand SCM concepts. By challenging the underlying assumptions with political philosophy, researchers will be better equipped to address grand challenges in the twenty-first century. Second, this is exemplified by the case study of the coffee supply chain, which provides the reader with insight into the dynamics of supply chains with prevalent power differences.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 8 April 2024

Rosemond Desir, Patricia A. Ryan and Lumina Albert

The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial…

Abstract

Purpose

The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial reporting quality and performance between selected firms and their industry peers.

Design/methodology/approach

This study uses a sample of 431 firms selected as the 100 America’s Most Just Companies between 2016 and 2020 by JUST Capital. This study performs both an event study to determine whether the rankings are useful to investors and cross-sectional regression analyses on the characteristics of selected firms compared to their peers.

Findings

This study finds that investors react positively to selected firms around the time of the release of the JUST 100 rankings, suggesting that the rankings are decision-useful. This study also finds that selected firms exhibit higher accounting quality and financial performance than their peers.

Research limitations/implications

Rankings may not be free from bias because of JUST Capital’s ownership of an exchange-traded fund.

Social implications

The findings validate the rankings as well as the methodology used by JUST Capital, as they show market participants value firms that engage in socially responsible actions through their commitment to positively impact five key stakeholder groups: employees, customers, communities, environment and shareholders.

Originality/value

To the best of the authors’ knowledge, this is the first study that shows the importance of the JUST 100 rankings for investment decisions. Considering the growing push for companies to disclose environmental, social and governance (ESG) activities, this study provides evidence to support ESG disclosure regulations.

Details

Review of Accounting and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 1 May 2024

Kausar Yasmeen

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging…

Abstract

Purpose

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging the gap between theory and practice.

Design/methodology/approach

Using a systematic literature review, this study focuses on scholarly works published from 1992 to 2023, uses thematic analysis and engages with subject experts to craft a framework for ISE.

Findings

The study identified 39 sub-dimensions grouped into 13 core dimensions. These findings highlight the multifaceted impact on ISE, emphasizing its commitment to ethical, socially responsible practices and achieving lasting social impact through collaborative, innovative approaches guided by Islamic principles.

Research limitations/implications

Limitations include regional focus, lack of longitudinal data and absence of quantitative testing for the framework. Future research should expand scope, use quantitative analysis and explore gender dynamics, policy implications and standardized impact metrics to enhance the framework’s robustness.

Practical implications

The study’s comprehensive framework aids ISE practitioners in aligning their ventures with Islamic ethics and social impact. As interest in ISE grows, particularly in Muslim-majority contexts, this research facilitates the integration of Islamic values into social entrepreneurship, addressing pressing societal challenges.

Originality/value

This study contributes to the field of ISE by proposing a meticulously crafted framework that synthesizes Islamic principles and social entrepreneurship concepts. It stands out as a unique endeavor that bridges the gap between theory and practice in ISE, offering practical guidance while enriching the scholarly discourse on the subject.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 30 January 2024

Li Si and Xianrui Liu

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the…

Abstract

Purpose

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the relationship between data development and utilization, open sharing, data security and to reduce the ethical risks that may arise from data sharing and utilization.

Design/methodology/approach

This study explores the framework and collaborative network of research data ethics policies by using the UK as an example. 78 policies from the UK government, university, research institution, funding agency, publisher, database, library and third-party organization are obtained. Adopting grounded theory (GT) and social network analysis (SNA), Nvivo12 is used to analyze these samples and summarize the research data ethics governance framework. Ucinet and Netdraw are used to reveal collaborative networks in policy.

Findings

Results indicate that the framework covers governance context, subject and measure. The content of governance context contains context description and data ethics issues analysis. Governance subject consists of defining subjects and facilitating their collaboration. Governance measure includes governance guidance and ethics governance initiatives in the data lifecycle. The collaborative network indicates that research institution plays a central role in ethics governance. The core of the governance content are ethics governance initiatives, governance guidance and governance context description.

Research limitations/implications

This research provides new insights for policy analysis by combining GT and SNA methods. Research data ethics and its governance are conceptualized to complete data governance and research ethics theory.

Practical implications

A research data ethics governance framework and collaborative network are revealed, and actionable guidance for addressing essential aspects of research data ethics and multiple subjects to confer their functions in collaborative governance is provided.

Originality/value

This study analyzes policy text using qualitative and quantitative methods, ensuring fine-grained content profiling and improving policy research. A typical research data ethics governance framework is revealed. Various stakeholders' roles and priorities in collaborative governance are explored. These contribute to improving governance policies and governance levels in both theory and practice.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 15 February 2024

Cameron Sumlin, Mauro J. J. De Oliveira, Richard Conde and Kenneth W. Green

The purpose of this study is to determine whether the implementation of a performance management system comprising some traditional management practices (management process and…

Abstract

Purpose

The purpose of this study is to determine whether the implementation of a performance management system comprising some traditional management practices (management process and organizational behavior modification) lead to an ethical organizational environment and improved employee performance.

Design/methodology/approach

A structural model is theorized and assessed using data from samples of full-time employees in the USA and Brazil. Partial least squares–structural equation modeling is used.

Findings

The findings of this study suggest that management process and organizational behavior modification directly and positively impact the ethical environment, and the ethical environment directly and positively impacts employee performance. The management process and organizational behavior modification indirectly impact employee performance through an ethical environment.

Research limitations/implications

Although this theorized model was tested and provided significant results for implementing the management practices suggested, it is strongly recommended that other random data samples be used to analyze the theorized model and assess to reconfirm the results. In addition, incorporating the ethical environment construct within a larger model that includes other potential antecedents, such as management principles, and other potential outcomes, such as organizational commitment, job satisfaction and workplace optimism, is recommended.

Practical implications

This study provides management practitioners with empirical evidence that implementing a performance management system consisting of the management process and organizational behavior modification will enhance both the ethical environment and organizational trust, which, in turn, will lead to improved individual employee performance. Based on the theoretically and statistically supported framework, managers can improve the performance of their subordinates. The results further support the assertions that managers must implement the management process along with organizational behavior modifications to improve employee performance through an ethical environment and organizational trust

Social implications

The general conclusion from this study is that good management practices in the form of the management process and organizational behavior modification are inherently ethical. Furthermore, when implemented and consistently maintained by managers, these practices will result in an organizational environment that supports ethical behavior and engenders a high level of trust. The results of this study demonstrate a significant contribution to the existing literature, in that good management is tied, in fact, directly to ethics and trust.

Originality/value

The results provide evidence that good management in the form of the management process and organizational behavior modification yields both a positive ethical environment and improved employee performance. Practitioners are provided with evidence that reaffirms the need to define expectations for employees and to provide the necessary resources and positive reinforcement to fulfill the expectations. This study is one of the first to directly assess the impact of traditional management practices on an ethical environment.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 10 April 2024

Nadia A. Abdelmegeed Abdelwahed, Mohammed A. Al Doghan, Ummi Naiemah Saraih and Bahadur Ali Soomro

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of…

Abstract

Purpose

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of Islamic leadership on employee Islamic performance directly and indirectly by bridging the connections between employees’ Islamic organizational values, Islamic organizational culture, and Islamic work motivation among the employees of Egyptian banks.

Design/methodology/approach

The authors used quantitative methods in this study and based its findings on the data received from 312 respondents in response to a questionnaire.

Findings

By using SmartPLS 4, this study’s findings demonstrate that Islamic leadership has a positive and significant effect on Islamic organizational values, culture, employee Islamic performance and work motivation. While Islamic organizational values and Islamic organizational culture do not significantly impact employee Islamic performance, Islamic work motivation is a significant predictor of employee Islamic performance. On the one hand, Islamic organizational values and Islamic organizational culture do not mediate the relationship between Islamic leadership and employee Islamic performance. On the other hand, Islamic work motivation is a mediating variable that significantly develops the relationship between Islamic leadership and employee Islamic performance.

Practical implications

The study’s findings support policymakers and human resource management practitioners to develop plans and strategies which enhance the Islamic performance of organizations’ employees. In addition, this study’s findings provide insights for researchers and academicians in developing Islamic leadership within their organizations so that they operate by Islamic values and codes.

Originality/value

Finally, by offering an integrated model of Islamic leadership, Islamic organizational values, Islamic organizational culture and employee Islamic performance, this study’s findings fill the gaps in the context of bank employees in a developing country, namely, Egypt.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 14 November 2023

Achref Marzouki, Jamel Chouaibi and Tijani Amara

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by…

Abstract

Purpose

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics.

Design/methodology/approach

Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.

Findings

The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting.

Practical implications

This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.

Details

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

Keywords

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