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1 – 10 of over 21000This chapter examines the integration of Giving Voice to Values (GVV) into an accounting ethics course. GVV has received a great deal of interest by business educators in the past…
Abstract
This chapter examines the integration of Giving Voice to Values (GVV) into an accounting ethics course. GVV has received a great deal of interest by business educators in the past decade and, more recently, by those accounting faculty who teach accounting ethics in a standalone course or as part of another course. This chapter describes GVV assumptions and principles that are helpful for any faculty considering adopting GVV. After a brief review of different instructional approaches for teaching accounting ethics, GVV literature relating to accounting ethics is examined. The integration of GVV builds on the Kelly (2017) integration of leadership topics in an accounting ethics course and synergistically promotes moral motivation and moral character that contributes to ethical behavior. To facilitate the integration efforts, this chapter presents specific learning objectives, GVV background materials, case recommendations, and application/assessment approaches. This chapter concludes with a discussion of GVV and its possible role in assurance of learning efforts.
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Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…
Abstract
Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.
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Trine Susanne Johansen and Sophie Esmann Andersen
Integration is a key component within marketing‐ and corporate communication. Benefits include synergetic representations, increased credibility and transparency. However…
Abstract
Purpose
Integration is a key component within marketing‐ and corporate communication. Benefits include synergetic representations, increased credibility and transparency. However, integration may be problematic. With the purpose of re‐conceptualizing integration, this paper aims to discuss how organizational self‐understanding and self‐presentation are challenged by consumer resistance as integrative communication practices prevent organizations from fully engaging in meaningful stakeholder dialogue.
Design/methodology/approach
Framed by a cross‐disciplinary review of integration as a concept, Arla Foods' “ONE” is analyzed by way of a qualitative content analysis as an exemplary case of integrated communication. Subsequently, the case is approached from a critical consumer perspective, drawing on empirical studies of consumer responses to and conversations with Arla Foods.
Findings
An alternative approach to integration is presented replacing the notion of “one voice, one sound, one story” with an emersion of the organization into consumer narratives and market cultures. Integration is re‐conceptualized as moving from an intra‐organizational perspective towards a co‐creative perspective.
Research limitations/implications
There is a need for further re‐conceptualization of integrated communication in order to develop a theoretical framework and definition that articulates a co‐creative view on integration.
Practical implications
Re‐articulating integration based on co‐creation carries different potential consequences for communication management, e.g. listening to consumer voices, self‐reflection and co‐development.
Originality/value
The original contribution lies in re‐conceptualizing integration as moving from an intra‐organizational perspective towards a co‐creative perspective with both practical and research implications.
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Tara J. Shawver and William F. Miller
This chapter assesses the impact of values change on the likelihood of reporting concerns for a situation of fraudulent financial reporting after a Giving Voice to Values (GVV…
Abstract
This chapter assesses the impact of values change on the likelihood of reporting concerns for a situation of fraudulent financial reporting after a Giving Voice to Values (GVV) ethics intervention. The GVV curriculum shifts focus away from why actions are unethical to how one may effectively voice their values to resolve ethical conflict. After implementing this program in advanced accounting courses and empirically assessing the impact of the ethics intervention, the authors find that students have a stronger sense of the importance of values prescribed in professional codes of conduct and are more likely to speak up and confront unethical actions by voicing their values. GVV has the potential to increase the number of accounting professionals who are willing to speak up and confront unethical practices. The authors’ study appears to be the first to empirically test how a change in the perception of the importance of values impacts the likelihood to report concerns to members of the management hierarchy, filling an important gap in the literature.
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The paper seeks to addresses the ethically and strategically important question: “How can managers sustain the equality of employee voice in a dynamic environment?”.
Abstract
Purpose
The paper seeks to addresses the ethically and strategically important question: “How can managers sustain the equality of employee voice in a dynamic environment?”.
Design/methodology/approach
To address the above question, this paper conceptually integrates two theoretical streams that are prominent in their respective traditions: Amartya Sen's capabilities approach (SCA) in the economics and ethics literature and the dynamic capabilities approach (DCA) in strategic management.
Findings
Adapting SCA, this paper conceptualizes “voice” as employees' “capability” or “freedom” to achieve what they morally “value” in an organization, and “justice” as the equality of employee voice. Following DCA, it outlines a framework for “dynamic capability” (“voice management capability”) building by managers. It describes the processes by which executives leverage their knowledge to find new ways of creating equality in employee voice and continually remedy inequities in a changing environment. The creation of paths during the discovery of such processes and the subsequent path dependence can influence the persistence of employee voice equality.
Originality/value
The paper is unique in that it extends Sen's notion of “equality of individual capabilities” to employee voice. Although SCA overcomes several flaws in the competing ethics theories, it remains seriously underexplored in organizational analysis. DCA is valuable in explaining how the equality in employee voice can be sustained over time. The equality of employee voice is important not only because of its moral implications but also because of its potential desirable consequences (e.g. employee trust, commitment, and loyalty).
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Lars Thøger Christensen, A. Fuat Fırat and Simon Torp
Marketing organisations increasingly talk about the importance of integrating their communications, of aligning symbols, messages, procedures and behaviours across formal…
Abstract
Purpose
Marketing organisations increasingly talk about the importance of integrating their communications, of aligning symbols, messages, procedures and behaviours across formal organisational boundaries. Often this implies tighter central control over communications and other organisational processes. This paper sets out to discuss potential negative consequences of such tight control in terms of organisational incapability to react to market changes in increasingly fluid environments due to a loss of sufficient corporate complexity and diversity.
Design/methodology/approach
In response, a flexible integration approach that draws attention to the handling of difference and variety within the context of an integrated communications project is articulated. The paper proposes a framework that balances centralisation and decentralisation through attention to dimensions of endogenous control, tight and loose couplings, networks, and common process rules.
Findings
The paper demonstrated that, in order to integrate its communications, an organisation needs to embrace diversity and variety and to balance the wisdom of its many voices with the effort to secure clarity and consistency in its overall expression.
Practical implications
The flexible integration approach advanced in this paper opens new avenues of research, practice and pedagogy, encouraging scholars, practitioners and teachers to explore the following dimensions of integrated communications: reception, variability, organisation, voice, couplings and transferability.
Originality/value
The paper contributes to the literature on integrated communications and corporate communications by addressing the organisational dimensions of integration and suggesting a new avenue of integrated communications research that is far more sensitive to the organisational context in which projects of integration exist and unfold.
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Shane Connelly and Brett S. Torrence
Organizational behavior scholars have long recognized the importance of a variety of emotion-related phenomena in everyday work life. Indeed, after three decades, the span of…
Abstract
Organizational behavior scholars have long recognized the importance of a variety of emotion-related phenomena in everyday work life. Indeed, after three decades, the span of research on emotions in the workplace encompasses a wide variety of affective variables such as emotional climate, emotional labor, emotion regulation, positive and negative affect, empathy, and more recently, specific emotions. Emotions operate in complex ways across multiple levels of analysis (i.e., within-person, between-person, interpersonal, group, and organizational) to exert influence on work behavior and outcomes, but their linkages to human resource management (HRM) policies and practices have not always been explicit or well understood. This chapter offers a review and integration of the bourgeoning research on discrete positive and negative emotions, offering insights about why these emotions are relevant to HRM policies and practices. We review some of the dominant theories that have emerged out of functionalist perspectives on emotions, connecting these to a strategic HRM framework. We then define and describe four discrete positive and negative emotions (fear, pride, guilt, and interest) highlighting how they relate to five HRM practices: (1) selection, (2) training/learning, (3) performance management, (4) incentives/rewards, and (5) employee voice. Following this, we discuss the emotion perception and regulation implications of these and other discrete emotions for leaders and HRM managers. We conclude with some challenges associated with understanding discrete emotions in organizations as well as some opportunities and future directions for improving our appreciation and understanding of the role of discrete emotional experiences in HRM.
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