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Article
Publication date: 21 February 2024

Katia Lobre-Lebraty and Marco Heimann

We explore how sustainable management education (SME) can help prepare future leaders to manage crises effectively. Precisely, the intricacies of articulating moral and economic…

Abstract

Purpose

We explore how sustainable management education (SME) can help prepare future leaders to manage crises effectively. Precisely, the intricacies of articulating moral and economic imperatives for businesses in a manner that engages students in sustainable behavior are a serious challenge for SME. We study how to integrate reminders of moral and economic imperatives in a socially responsible investment (SRI) stock-picking simulation created for SME.

Design/methodology/approach

Adopting an experimental design, we analyzed how the reminders affected the average environment social governance (ESG) integration in the portfolios of 127 graduate students in finance over a twelve-week period.

Findings

Our results show how essential it is to balance the two imperatives. The highest level of sustainable investment is attained when utilizing both reminders.

Practical implications

Our findings have practical implications for implementing and organizing SME in business schools to educate responsible leaders who are able to effectively manage crises. Learning responsible management is most effective when students are exposed to the inherent tension between moral and economic imperatives. Hence, our findings corroborate the win-win conception of SME.

Originality/value

No management decision study has experimentally measured the effects of SME practices on students' actual behavior. Our research fills this gap by complementing previous studies on the effectiveness of teaching practices, first by drawing on behavioral sciences and measuring changes in students' actual sustainability behavior and second by introducing moral and economic imperatives into an innovative teaching resource (TR) dedicated to SME.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 13 June 2023

Muhammad Sholihin

This paper aims to review 69 studies related to Muslim consumer behavior and determine the relationship between these topics and Islamic rationality. In addition, this paper…

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Abstract

Purpose

This paper aims to review 69 studies related to Muslim consumer behavior and determine the relationship between these topics and Islamic rationality. In addition, this paper elaborates on Al-Ghazali’s Islamic rationality model.

Design/methodology/approach

A text analytics approach is used to map 69 studies on Muslim consumer behavior. In addition, the historical-critical and inductive approach is used to identify Muslim scholars’ concepts and opinions regarding Islamic rationality, especially Al-Ghazali.

Findings

This study confirms that Muslim consumer behavior is in line with the concept of Islamic rationality proposed by Al-Ghazali. This is evidenced by a strong awareness of Islamic morals and values, which fosters a high commitment to halal products.

Practical implications

The findings of this study will provide essential benefits in the development of Islamic rationality theory, which can then be used as an alternative in explaining Muslim consumer behavior and also can be used as a reference for stakeholders in the industry to mainstream halalfication on products offered in the Muslim market.

Originality/value

The value of originality in this study lies in identifying the relation between Islamic rationality and Muslim consumer behavior, and this effort was confirmed through 69 selected studies related to Muslim consumer behavior.

Details

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

Keywords

Open Access
Article
Publication date: 8 September 2022

Muhammad Ashraf Fauzi, Mohd Hafiz Hanafiah and Velan Kunjuraman

This study integrates the theory of planned behaviour (TPB) and value-belief-norm (VBN) theory to investigate tourists' intention and behaviour to visit green hotels in Malaysia.

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Abstract

Purpose

This study integrates the theory of planned behaviour (TPB) and value-belief-norm (VBN) theory to investigate tourists' intention and behaviour to visit green hotels in Malaysia.

Design/methodology/approach

A total of 160 valid questionnaire responses were collected via an online survey. The partial least square–structural equation modelling (PLS-SEM) technique was utilised to assess the study framework and the hypothesised relationship.

Findings

The study's results confirmed that tourists' intention to stay at a green hotel is directly influenced by their subjective norms and perceived behavioural control. Besides, the study confirms the insignificant relationship between green trust, personal norms and tourists' stay intention. On the other hand, perceived morals, responsibility, willingness to pay more and perceived consumer effectiveness were significant in explaining the customer's subjective norms, personal norms and perceived behaviour control.

Research limitations/implications

The hotel industry may benefit from this empirical outcome to devise effective marketing strategies for retaining their customers, particularly in rejuvenating the impact of the COVID-19 pandemic on the industry.

Practical implications

This study provides valuable practical implications for green hotel operators to develop effective strategies to attract tourists to green hotel visits.

Originality/value

This study is the first to integrate the extended TPB and VBN theory to understand tourist intention to visit a green hotel. Notably, the extended TPB and VBN theory was practical and helpful in predicting tourist intention to visit a green hotel.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 6 June 2023

Ming Yuan, Xuetong Wang, Ziyao Zhang, Han Lin and Mingchuan Yu

The deviant behavior (DB) of construction workers has always been a troubling event in project management. Although scholars continue to search for the main causes of this…

Abstract

Purpose

The deviant behavior (DB) of construction workers has always been a troubling event in project management. Although scholars continue to search for the main causes of this behavior to curb it at the source, the authors know less about the role and contribution of the team. This study aims to uncover the mechanisms and conditions under which collective moral judgment focus on self (CMJS) effectively enhances DB.

Design/methodology/approach

Adopting Chinese construction enterprises as samples, a hierarchical linear model (HLM) is used to test the results of the hypothesis. Moderated mediating effects are used to analyze the potential mechanisms and boundary conditions of DB.

Findings

The results of the HLM analysis show that CMJS could directly and significantly induce DB, and moral disengagement (MD) plays a mediator role in this association. In addition, the positive relationship between MD and DB is stronger when performance-avoidance goal orientation (PaGO) or overqualification (Overq) is higher.

Research limitations/implications

The conditions and mechanisms that influence DB are not unique. Future study could examine the explanatory and weighting mechanisms of DB from other perspectives or to construct a framework and summarize the factors that may influence DB.

Practical implications

This study provides a rich theoretical basis for the prevention and correction of construction workers' DB in Chinese construction firms from the perspective of CMJS. In addition, objective moral judgments contribute to guiding employees' moral cognitive processes and positive work.

Originality/value

This study extends existing research on DB and advances the practical outcomes of construction project governance. It not only illustrates that CMJS has a direct impact on DB but also clarifies the mechanisms and conditions that predispose to the generation of DB, filling the research gap on construction workers' DB from cross-level mechanisms and also enriching the theoretical system for preventing this behavior.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 5 January 2024

Astrid Rudyanto

This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.

Abstract

Purpose

This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.

Design/methodology/approach

This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.

Findings

The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.

Originality/value

Recent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

Article
Publication date: 26 March 2024

Mark Ellis and Dianne Dean

The aim of this paper is to explore the stakeholder exclusion practices of responsible leaders.

Abstract

Purpose

The aim of this paper is to explore the stakeholder exclusion practices of responsible leaders.

Design/methodology/approach

An interpretive multiple case analyses of seven responsibly led organisations was employed. Twenty-two qualitative interviews were undertaken to investigate and understand perceptions and practice of responsible leaders and their approach to stakeholder inclusion and exclusion.

Findings

The findings revealed new and surprising insights where responsible leaders compromised their espoused values of inclusivity through the application of a personal bias, resulting in the exclusion of certain stakeholders. This exclusivity practice focused on the informal evaluation of potential stakeholders’ values, and where they did not align with those of the responsible leader, these stakeholders were excluded from participation with the organisation. This resulted in the creation and continuity of a culture of shared moral purpose across the organisation.

Research limitations/implications

This study focussed on responsible leader-led organisations, so the next stage of the research will include mainstream organisations (i.e. without explicit responsible leadership) to examine how personal values bias affects stakeholder selection in a wider setting.

Practical implications

The findings suggest that reflexive practice and critically appraising management methods in normative leadership approaches may lead to improvements in diversity management.

Originality/value

This paper presents original empirical data challenging current perceptions of responsible leader inclusivity practices and indicates areas of leadership development that may need to be addressed.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 2 April 2024

Kwasi Dartey-Baah, Samuel Howard Quartey and Maxwell Tabi Wilberforce

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and…

Abstract

Purpose

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and workplace incivility.

Design/methodology/approach

The study employed cross-sectional survey design. Data were obtained from 209 employees from the telecommunication sector. The structural equation model was employed as the analytical tool to test the hypotheses of the study.

Findings

Organizational ethics was negatively related to workplace incivility. Both transformational and transactional leadership styles mediated the relationship between organizational ethics and workplace incivility.

Practical implications

Human resource developers and managers can employ, appraise, train and develop managers who can ethically demonstrate transactional, and transformational leadership behaviors to deal with workplace incivilities.

Originality/value

The paper makes an important contribution to the existing organizational literature by establishing the relevance of transformational and transactional leadership styles as mediators of the nexus between organizational ethics and workplace incivility in the telecommunication sector.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 17 April 2024

Vivek Mishra, Varun Sharma and Nishant Uppal

This study proposes that the relationship between the employee's moral identity and unethical behavior might sometimes differ from linearly negative, given certain contextual…

Abstract

Purpose

This study proposes that the relationship between the employee's moral identity and unethical behavior might sometimes differ from linearly negative, given certain contextual variations, such as unethical pro-organizational behavior (UPB). The pro-organizational motivation of UPB may appeal to individuals' morality to perform unethical behavior for their organization. Herein, using the social identity perspective, the present study hypothesizes a curvilinear relationship between moral identity and UPB with the moderation of organizational identification.

Design/methodology/approach

Data collected in two field studies, from 316 and 185 executives in Study 1 and 2, was analyzed using hierarchical regression analysis.

Findings

The results affirmed an inverted U-shaped relationship between moral identity and UPB. Further, organizational identification moderated the relationship such that an increase in organizational identification augmented the UPB tendency for low moral identity individuals while inhibiting the UPB tendency for high moral identity individuals.

Originality/value

The current study uniquely demonstrates how moral identity might promote unethical behavior in pro-organizational contexts. Further, this research shows how high moral identity might mitigate the negative outcomes of high organizational identification.

Details

International Journal of Manpower, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7720

Keywords

Open Access
Article
Publication date: 24 May 2022

Talat Islam, Saleha Sharif, Hafiz Fawad Ali and Saqib Jamil

Nurses' turnover intention has become a major issue in developing countries with high power distance cultures. Therefore, the authors attempt to investigate how turnover intention…

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Abstract

Purpose

Nurses' turnover intention has become a major issue in developing countries with high power distance cultures. Therefore, the authors attempt to investigate how turnover intention among nurses' can be reduced through paternalistic leadership (PL). The authors further investigate the mediating role of job satisfaction between the associations of benevolent, moral and authoritarian dimensions of PL with turnover intention. Finally, the authors examined perceived organizational support (POS) as a conditional variable between job satisfaction and turnover intention.

Design/methodology/approach

The authors collected data from 374 nurses working in public and private hospitals of high power distance culture using a questionnaire-based survey on convenience basis.

Findings

Structural equation modeling confirms that benevolent and moral dimensions of PL positively affect nurses' job satisfaction which helps them reduce their turnover intention. While the authoritarian dimension of PL negatively affects job satisfaction to further enhance their turnover intention. In addition, the authors noted POS as a conditional variable to trigger the negative effect of job satisfaction on turnover intention.

Research limitations/implications

The authors used a cross-sectional design to collect responses and ensured the absence of common method variance through Harman's Single factor test.

Originality/value

This study identified the mechanism (job satisfaction and POS) through which benevolent, moral and authoritative dimensions of PL predict turnover intention among nurses working in high power distance culture.

研究目的

護士有離職意向,在擁有高權力距離文化的發展中國家,已成為一個重大的問題。因此,我們擬探討如何可以透過採用家長式領導、把護士離職的意欲減低,繼而研究工作滿足感,在離職意向與家長式領導中仁慈、道德和獨裁這三個層面的關係中所起的中介作用。最後,我們就組織支持感,作為是工作滿足感與離職意向之間的一個條件變數,進行了研究。

研究設計/方法/理念

本研究透過採用在便利的基礎上進行的問卷調查,從374名在高權力距離文化的公營和私營醫院內工作的護士取得數據,進行分析。

研究結果

結構方程模型證實了家長式領導中的仁慈和道德這兩個層面,會對可減低護士離職意欲的工作滿足感,產生積極的影響。家長式領導中的獨裁層面、則會對護士的工作滿足程度產生負面的影響,繼而增強其離職意欲。而且,我們確認了組織支持感是一個會增強工作滿足感與離職意向之間負相聯的條件變數。

研究的局限/啟示

我們以橫斷面的設計法來收集回應,並透過採用哈曼 (Harman) 的單因素檢定法,來確保共同方法變異不會存在。

研究的原創性/價值

本研究確定了一個 (工作滿足感與組織支持感) 機制,透過這機制,家長式領導中的仁慈、道德和獨裁這三個層面可預測於高權力距離文化工作的護士的離職意向。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 26 January 2024

Tim Schwertner and Matthias Sohn

There is emerging evidence in the accounting literature that investors react negatively to corporate greenwashing. But does that hold for all investors, or do different types of…

Abstract

Purpose

There is emerging evidence in the accounting literature that investors react negatively to corporate greenwashing. But does that hold for all investors, or do different types of investors react differently? This paper aims to study retail investors’ responses to media reports on corporate greenwashing and how these responses depend upon the investors’ social value orientation. The authors argue that media reporting on corporate greenwashing negatively affects the rationale for allocating funds to firms engaging in greenwashing. The authors also expect this reaction to be stronger for prosocial investors compared to proself investors.

Design/methodology/approach

The authors conduct an online experiment with 229 participants representing retail investors in the German-speaking countries.

Findings

The results show that retail investors who received media reports on deceptive disclosure invest more funds in the company that does not engage in greenwashing (and less in the firm that engages in greenwashing) than investors who did not receive these reports. The authors’ results provide novel evidence that this effect primarily holds for investors with a prosocial value orientation. Finally, the authors’ data show that lower trust in the firm that engages in greenwashing partially mediates the effect of media reports on investor choices.

Originality/value

The authors provide unique evidence how different types of investors react to media reports on greenwashing. The authors find that moral motives, rather than risk-return considerations, drive investor responses to greenwashing. Overall, these findings support the important function of the media as an intermediary in stock market participation and highlight the pivotal role of individual traits in investors’ responses to greenwashing.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

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