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1 – 10 of over 1000Johannes Thaller, Stefan Mayr and Birgit Feldbauer-Durstmüller
The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a…
Abstract
Purpose
The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.
Design/methodology/approach
The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.
Findings
Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.
Originality/value
This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.
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Dechang Zheng, Shuang Tao, Chengtao Jiang and Yinglun Tang
This study explores whether religion plays an important role in corporate poverty alleviation. Religious atmosphere affects managers' attitude towards corporate social…
Abstract
Purpose
This study explores whether religion plays an important role in corporate poverty alleviation. Religious atmosphere affects managers' attitude towards corporate social responsibility (CSR) and then influences corporate poverty alleviation. This study first examines the impact of religious atmosphere on corporate poverty alleviation and then investigates whether formal institutions, such as law enforcement environments and ownership, influence the relationship between religious atmosphere and corporate poverty alleviation behavior.
Design/methodology/approach
In 2016, the Chinese government initiated a nationwide campaign aiming to eliminate poverty in China by 2020. The authors conduct empirical tests with data on Chinese listed firms from 2016 to 2020. The religious atmosphere is measured by the number of Buddhist monasteries and Taoist temples within a certain radius around Chinese listed firms' registered addresses. The authors adopt the ordinary least squares (OLS) method for regression and take the two-stage least squares (2SLS) method to address the endogeneity issue.
Findings
The results show a positive relationship between religious atmosphere and corporate poverty alleviation donations. Law enforcement attenuates the positive association between the religious atmosphere and corporate poverty alleviation donations. Religion and corporate poverty alleviation donations have a more positive association for non-state-owned enterprises (non-SOEs) than for state-owned enterprises (SOEs).
Research limitations/implications
The authors' findings have important implications. First, this study inspires incorporating the ethical value of traditional culture, such as religion, into CSR. Second, the findings imply that informal institutions have a greater impact on corporate decision-making when formal institutions are weak, suggesting that informal institutions should be emphasized when promoting CSR in countries where formal institutions are relatively weak. The study investigates only religious influence on corporate poverty alleviation based on Buddhism and Taoism, but the authors do not examine the impacts of other religions. Future research may examine the relationships between other religions and corporate poverty alleviation in China.
Originality/value
This study illustrates the positive role played by religion in promoting CSR by relating religious atmosphere to corporate poverty alleviation. It fills the research gap between religion and CSR and also contributes to the literature on determinants of corporate poverty alleviation.
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Savino Santovito, Raffaele Campo, Pierfelice Rosato and Long Dai Khuc
The aim of this manuscript is to study the current scientific literature on food marketing and religion, by giving an overview of current knowledge and the possible future…
Abstract
Purpose
The aim of this manuscript is to study the current scientific literature on food marketing and religion, by giving an overview of current knowledge and the possible future research opportunities once found the gaps.
Design/methodology/approach
This a classic literature review carried on by considering marketing, consumer behaviour and management journals as well as religion-focused ones.
Findings
Current literature highlights how faith impacts on food marketing and religious consumers choices (and not only). Most of the papers focus on Islam. Considering the globalised economy, the authors’ findings highlight also the relevance of religious certifications for less/not religious people, because of certified food is considered safe and healthy.
Originality/value
The paper joins and reviews two research fields whose connection is growing, so it is relevant to know the current status of scientific literature, which is updated compared to recent literature.
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The purpose of this study is to investigate the position of religion for the three constitutions of Egypt.
Abstract
Purpose
The purpose of this study is to investigate the position of religion for the three constitutions of Egypt.
Design/methodology/approach
In this study, by tracing religious identity-related studies and seeing whether their existence is attributed to the ruling elites’ attitudes, it examines how factors such as new elites and new in ideology affect change of articles of religion.
Findings
The results demonstrate that the most significant factor was the existence of a new elite having a different ideology, which was obvious in the three constitutions: 1971, 2012 and 2014.
Research implications
The manner in which studies of religion are written is the basis for legislation and the source of public policies that affect the discourse of political systems or results in economic and social rights that affect public policies. Therefore, if people are engaged in the process of drafting identity articles, they would participate in the reformation of their traditions and systems and there would be more integration in the society.
Originality/value
Few studies have attempted to work on the sociology of constitutions and religion in the Egyptian context.
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Markus Mättö and Mervi Niskanen
The purpose of this paper is to investigate whether religion or national culture can explain previously observed cross-country variation in trade credit.
Abstract
Purpose
The purpose of this paper is to investigate whether religion or national culture can explain previously observed cross-country variation in trade credit.
Design/methodology/approach
Using the firm-level SME data from 35 European countries, religion and cultural factors of Hofstede and Schwartz, the authors provide new evidence on the determinants of the cross-country variation in trade credit.
Findings
The results indicate that religion and national culture are associated with trade credit. The authors find that the levels of trade credit are higher in Catholic countries than in Protestant ones and that peoples’ religiousness has an impact on trade credit only in Catholic countries. The authors also find that Hofstede’s cultural dimensions, such as power distance and uncertainty avoidance, are positively associated with trade credit.
Practical implications
Overall, authors’ findings indicate that religion and national culture are important determinants of trade credit management, and that the association between commonly used cultural values and trade credit depends on the religious, legal, and financial environment.
Originality/value
To the best of authors’ knowledge, this is the first study to research the relationship between national culture and trade credit.
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This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.
Abstract
Purpose
This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.
Design/methodology/approach
The social construction and experience of race in the US and the intersection of multiethnic Asian American identity with race, gender and religion will be used in critically commenting on the interview of primary ethnic identity of Indian Americans including the pan-ethnic identity of Indians in the US as Asian Americans, the Mar Thoma Church community, the second-generation Patel family's union formation in terms of gender identity.
Findings
The future directives include Asian American Movement (AAM) which is trying to incorporate Indians as pan-ethnic identity assimilation and the process of holding American identity as primary identification of Indians.
Practical implications
Policy recommendations are that the US Census Bureau should include Indian Americans as separate ethnic identity for Indian immigrants like the Chinese Americans. USCIS (US Citizenship and Immigration Services) should reform policies to include the wives of H-4 visa holders. The Department of Homeland Security (DHS) should provide secure living environment for Indian immigrants. The US Department of Labor should provide equal opportunities for women in their immigration policies.
Originality/value
This paper will critically analyze the interview results of primary ethnic identity and justify the hypotheses of Asian American identity of Indians, whether (1) they merge with the American identity as part of cultural assimilation or (2) retain their Asian identity beyond Americanized identity or (3) go beyond both American and Asian identity to restate their Indian ethnicity.
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Jinat Hossain and Ishtiaq Jamil
The purpose of the paper is to evaluate what caused the debates and confusion in articulating a gender-equal inheritance policy in Bangladesh, and to identify the socio-political…
Abstract
Purpose
The purpose of the paper is to evaluate what caused the debates and confusion in articulating a gender-equal inheritance policy in Bangladesh, and to identify the socio-political drivers and nature of the political power play that thwarted the policy’s adoption.
Design/methodology/approach
The research undergirding this paper is based on a qualitative approach involving a case study with in-depth semi-structured interviews, focus-group discussions, and secondary data analysis. The interviews were conducted with policy makers, officials, lawyers, women activists, Muslim religious scholars, Hindu priests, academics and researchers, and women representing Hindu and Muslim religions.
Findings
The findings illustrate that the controversies between the Islamic religion and national and international policies led to serious debates and confusion about gender-equal rights of inheritance in Bangladesh. The failure to formulate and adopt a gender-equal inheritance policy was influenced by several socio-political phenomena and gender-biased institutional settings. This kind of policy is deeply political, and cultural compatibility is necessary to formulate it, especially when the policy affects religious sentiments. Religious sentiments and beliefs, which are associated with religion-based personal law, therefore influence both the formulation or non-formulation of a gender-equal policy. To move forward with the fundamental idea of women’s inclusion, there is a strong need to identify the socio-cultural and political drivers behind formulating, non-formulating, as well as implementing a gender-equal policy.
Originality/value
The paper will be beneficial to scholars and policy makers who seek to explore the epicenter of challenges and opposition to formulating a gender-equal policy in the context of a developing country with a Muslim majority.
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Amanda Belarmino, Elizabeth A. Whalen and Renata Fernandes Guzzo
The purpose of this paper is to understand how hospitality companies can best explain controversial corporate social responsibility (CSR) activities to consumers who may not agree…
Abstract
Purpose
The purpose of this paper is to understand how hospitality companies can best explain controversial corporate social responsibility (CSR) activities to consumers who may not agree with the CSR activity. This research explores message framing through emotional and cognitive appeals to influence consumer perceptions of the Gideon Bible in USA hotel rooms. The study uses the theory of deontic justice to measure the impacts of messaging on consumer perceptions of the morality of the Gideon Bible as suicide prevention in hotels and its relation to controversial CSR initiatives.
Design/methodology/approach
The study uses an experimental study design via a self-administered survey to analyze participants’ perceptions of the placement of the Gideon Bible in hotel rooms and participants’ attitudes toward CSR initiatives based on deontic justice and religion using different message framing conditions.
Findings
Results show that religion was a major determinant of attitude towards the Gideon Bible, but the sentiment analysis also revealed that negative perceptions can be mitigated through message framing via emotional and cognitive appeals. Additionally, the cognitive appeal did impact CSR perceptions, as did identifying as Christian. Moral outrage emerged as a significant moderator for the relationships between message framing, attitudes toward the Gideon Bible and CSR.
Originality/value
This study provides an extension of deontic justice research to examine justice traits in accepting controversial CSR.
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Collins Sankay Oboh and Eddy Olajide Omolehinwa
The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.
Abstract
Purpose
The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.
Design/methodology/approach
The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.
Findings
The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.
Research limitations/implications
The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.
Practical implications
The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.
Social implications
The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.
Originality/value
The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.
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Payal Mago, Reena Bhatiya, Nupur Gosain and Deekshant Awasthi
As a solution to these crises, bringing back the feminine sensitivity can become a welcome change. The Bishnoi community, in particular, propagated Eco-feminism for the cause of…
Abstract
Purpose
As a solution to these crises, bringing back the feminine sensitivity can become a welcome change. The Bishnoi community, in particular, propagated Eco-feminism for the cause of the environment. Therefore, this paper aims to study the community in detail along with suggesting a Bishnoi Environment Protection Model as an Indian indigenous solution to the global environmental problems.
Design/methodology/approach
The method of obtaining information was a detailed questionnaire-based interview along with multiple focus group discussions. The interviews were conducted with the women who belong to the Bishnoi community and who are actively taking forward the ethos of their community. Interviews were conducted across a span of different villages to cover a different portion of the Bishnoi population. Adding to this, multiple focus group discussions took place in the temple, wild-life protection center, Self-help group women's households, community meetings.
Findings
Religion and science are complementary and supplementary to each other in the true sense. It would be good to recall what the greatest scientist had said “Science without religion is blind and religion without science is lame”.
Research limitations/implications
The research limitation of this paper is that it is a field study-based research wherein the research findings are the outcomes of personal interviews with the village community people. The limitation, therefore, lies in the simplicity of the research arguments put forward in this paper. The implication of this research would be to challenge the dominant research paradigms in the field of Eco-feminism and Climate Change and bring grass root narratives to the forefront.
Practical implications
The practical implication of this research paper is that in Environment related policy solutions, rural women should be appointed as consultants of advisors in the high profile decision-making policy groups. It would make the process very democratic and rooted in ground-level solutions. If the Bishnoi community women of India are given their due regard they would eventually play significant roles in the decision-making groups at the national and international levels.
Social implications
Other than having a policy implication, this research paper has a social implication too. The community narratives which have been hidden for so long in the remote villages of India will come to the forefront and help as a guiding force.
Originality/value
This paper recommends that India should propagate its culturally-rooted principles such as the one in Jambhoji's commandments. India should strongly put these normative values in the international organizations and contribute to a new epistemology of knowledge in the counter effect of existing ones. This would make a paradigm shift at the level of the knowledge-power in which the developed nations manipulate the rest of the world. The new terminologies, concepts, agendas, goals should be formulated by deriving the knowledge from age-old communities in India. The people of these communities have even given their lives for the protection of the environment.
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