Remediation of the challenges of reporting corporate scandals in governance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sam Kris Hilton ◽  
Helen Arkorful
Keyword(s):  
High Power ◽  
Power Distance ◽  
Code Of Conduct ◽  
Primary Data ◽  
Governance System ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Corporate Scandals ◽  
High Power Distance

Purpose The barrage of corporate scandals has become pervasive such that it collapsed high-profile organizations worldwide. Prior studies show that reporters of corporate scandals encounter a number of challenges which discourages them from disclosing wrongful acts to appropriate authorities to effect action. Thus, this study aims to examine the remediation of the challenges of reporting corporate scandals in governance. Design/methodology/approach The study used cross-sectional survey design. Primary data was obtained from 400 employees of selected organizations and analyzed using descriptive statistics, correlation and regression techniques in Statistical Package of Social Science. Findings The results confirm that reporters of corporate scandals are confronted with challenges such as victimization, fear, suspension/dismissal, sideline and high power distance. However, these challenges can be remediated through award, code of conduct, free expression, participation/consultation and safeguard regulations to encourage and protect reporters of corporate scandals. Practical implications The findings imply that there should be an award scheme for reporters, and this must be made known to all employees. Furthermore, code of conduct for employees should include reporting of scandals together with its associated benefits and sanctions. Also, organizations would have to practice consultative/participatory governance system to minimize the effect of high power distance. Finally, regulations should be enacted and enforced to safeguard reporters of corporate scandals. Originality/value This research consolidated the challenges associated with reporting corporate scandals and provides remedies to curtail such challenges so as to encourage employees to report corporate scandals.

Whistleblowing propensity in power distance societies

2017 ◽  
Vol 8 (2) ◽  
pp. 212-224 ◽  
Author(s):  
Albert Puni ◽  
Alex Anlesinya
Keyword(s):  
High Power ◽  
Cultural Practices ◽  
Power Distance ◽  
Negative Consequences ◽  
Content Type ◽  
Corporate Scandals ◽  
African Context ◽  
High Power Distance ◽  
Culture Of Silence ◽  
Global War

Purpose This study aims to examine the link between power distance culture and whistleblowing intention or propensity in the African context. Design/methodology/approach The study achieves its aim by reviewing literature on power distance culture and whistleblowing, and it draws on the outcomes of relevant previous studies. It then reflects on some cultural practices in Africa in relation to the topic and uses examples from Ghana to exemplify the discussions. Findings It is considered unacceptable and disrespectful for subordinates to challenge or question their superior’s actions and decisions in high power distance societies. High power distance culture increases the perception of the negative consequences of whistleblowing, as whistle-blowers are regarded as traitors instead of civic heroes. These issues consequently provide major disincentives to subordinates engaging in whistleblowing, leading to low whistleblowing propensity in high power distance societies and implications for the increasing rate of corruption in Africa. Practical/implications The study findings imply that high power distance culture creates a “culture of silence”, which in turn provides fertile grounds for corporate crimes and unethical conducts. Authorities in high power distance societies should therefore institute adequate incentive schemes and shields to encourage and safeguard the safety of whistle-blowers. Originality/value In this era, where corporate scandals have become the order of the day and indeed a global canker, this study brings to the fore the destructive and limiting roles of culture, specifically power distance culture on the global war against unethical corporate practices and scandals.

Entrepreneurial intentions of university students: a case-based study

2017 ◽  
Vol 11 (03) ◽  
pp. 393-413 ◽  
Author(s):  
Ramo Palalić ◽  
Veland Ramadani ◽  
Arnela Ðilović ◽  
Alina Dizdarević ◽  
Vanessa Ratten
Keyword(s):  
University Students ◽  
Quantitative Research ◽  
Business Environment ◽  
Entrepreneurial Intentions ◽  
Primary Data ◽  
Survey Method ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Entrepreneurial Experience

Purpose This study aims to examine the entrepreneurial intentions of university students at the International University of Sarajevo. For this purpose, the entrepreneurial desires and entrepreneurial orientations of the students across several demographic variables were measured. These variables included prior entrepreneurial experience, student’s gender, faculty, year of study and attitude towards more courses on entrepreneurship. Nevertheless, the research also examined how business environment influences the entrepreneurial intentions of students by considering the same set of variables. Design/methodology/approach The objectives of this paper have been achieved by using a quantitative research instrument, where the cross-sectional survey method for collecting primary data is used. In total, 173 usable responses have been collected from the beginning of April to the end of May in the academic year 2015/2016. Findings The results indicate that the greater the demotivation with the current business surrounding, the smaller the entrepreneurial intentions of the students are when the prior entrepreneurial experience, gender, year of study and attitude towards more courses on entrepreneurship are considered. The study suggests that improving the overall business surrounding and entrepreneurial education might increase the entrepreneurial intentions of the students. Originality/value This is the first paper that treats entrepreneurial intentions of University students in Bosnia and Herzegovina.

Can forensic accounting impact sustainable corporate governance?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Corporate Governance ◽  
Structural Equation ◽  
Survey Design ◽  
Equation Modeling ◽  
Governance System ◽  
Cross Sectional Survey ◽  
Design Data ◽  
Cross Sectional ◽  
Content Type ◽  
Organizational Policies

Purpose The purpose of this paper is the measurement of forensic accounting’s (FA) impact on sustainable corporate governance (SCG) within Omani public listed companies. Beyond merely cataloging the latest criminal innovations and SCG problems, this paper offers a path forward to overcome the myriad threats that can harm the organization and society. FA and SCG can achieve, anticipate and prevent tomorrow’s fraud today before organizations reach the point of no return. Design/methodology/approach For this study, FA is an independent variable and SCG is the dependent variable. This study used a descriptive cross-sectional survey design. Data are collected by internet-based tool and analyzed via partial least squares structural equation modeling and Statistical Package for Social Sciences. Findings Result suggests that FA has a significant direct impact over SCG; moreover, FA can become the part of governance management toward the elimination of fraud and achievement of SCG. Practical implications This study can assist regulators, professional bodies and organizations in amending their codes of corporate governance and organizational policies by introducing the SCG clauses and making FA as a compulsory part of governance system. Originality/value Up to the best of the knowledge of researchers, there is no study conducted before which verifies the FA impact on SCG; moreover, previous relevant studies verify only one constituent for SCG, whereas this study is identifying three constituents necessary for SCG.

Spear phishing in organisations explained

2017 ◽  
Vol 25 (5) ◽  
pp. 593-613 ◽  
Author(s):  
Jan-Willem Bullee ◽  
Lorena Montoya ◽  
Marianne Junger ◽  
Pieter Hartel
Keyword(s):  
High Power ◽  
Design Methodology ◽  
Power Distance ◽  
Demographic Variables ◽  
Content Type ◽  
Awareness Campaigns ◽  
Personally Identifiable Information ◽  
High Power Distance ◽  
Effect Of Age ◽  
Practical Implications

Purpose The purpose of this study is to explore how the opening phrase of a phishing email influences the action taken by the recipient. Design/methodology/approach Two types of phishing emails were sent to 593 employees, who were asked to provide personally identifiable information (PII). A personalised spear phishing email opening was randomly used in half of the emails. Findings Nineteen per cent of the employees provided their PII in a general phishing email, compared to 29 per cent in the spear phishing condition. Employees having a high power distance cultural background were more likely to provide their PII, compared to those with a low one. There was no effect of age on providing the PII requested when the recipient’s years of service within the organisation is taken into account. Practical implications This research shows that success is higher when the opening sentence of a phishing email is personalised. The resulting model explains victimisation by phishing emails well, and it would allow practitioners to focus awareness campaigns to maximise their effect. Originality/value The innovative aspect relates to explaining spear phishing using four socio-demographic variables.

Linking authoritarian leadership to employee organizational embeddedness, LMX and performance in a high-power distance culture: a mediation-moderated analysis

2020 ◽  
Vol 13 (3) ◽  
pp. 393-411 ◽  
Author(s):  
C. Muhammad Siddique ◽  
Hinna Fatima Siddique ◽  
Shama Urooj Siddique
Keyword(s):  
Job Satisfaction ◽  
High Power ◽  
Negative Impact ◽  
Power Distance ◽  
Work Outcomes ◽  
Content Type ◽  
Authoritarian Leadership ◽  
High Power Distance ◽  
Organizational Embeddedness ◽  
And Performance

PurposeThis study has two primary objectives: (1) to shed light on the mechanism by which authoritarian leadership unfolds its impact on such critical aspects of subordinates' work lives as job satisfaction and in-role performance and (2) to identify the moderating conditions which place limits on the impact of authoritarian leadership on work outcomes.Design/methodology/approachData were collected on 552 supervisor-subordinate dyads from the United Arab Emirates. A series of research hypotheses were tested using a mixed-method statistical approach, including CFA and moderated hierarchical regression analysis.FindingsAs predicted, authoritarian leadership exerts negative impact on subordinates' job satisfaction and performance through poor quality LMX and weak employee organizational embeddedness. Both LMX and employee embeddedness mediated the negative relationship between authoritarian leadership and outcome measures while power distance moderated the relationship of authoritarian leadership with LMX and employee organizational embeddedness. Low power distance orientation was found to exacerbate the negative impact of authoritarian leadership on the quality of both LMX relationships and employee embeddedness.Research limitations/implicationsThe study shares limitations of most studies cast in the survey research design.Practical implicationsThe findings underscore the importance of work environment in nurturing high quality LMX relationships and employee organizational embeddedness to buffer the negative effect of authoritarian leadership on subordinates' job satisfaction and performance. In high power distance cultures where workplace inequality is largely rationalized, subordinates who perceive their leaders as authoritarian tend to show low job satisfaction and poor in-role performance. These findings illustrate the importance of management intervention in the early stage of recruitment and selection to attract managers receptive to egalitarian leadership approaches who can equip subordinates with appropriate resources to enhance their job satisfaction and performance outcomes.Originality/valueThe study offers valuable new insights into the mechanism by which authoritarian leadership influences work outcomes in a high-power distance culture. It represents first systematic effort in the Middle Eastern context to identify the conditions that mediate the linkage between authoritarian leadership and work outcomes. The study adds value to the literature by investigating the moderating role of power distance at the individual level of analysis. It detects significant differences in subordinates' perception of power inequality in the workplace in a culture viewed as a high-power distance culture and illustrates how such differences in turn shape the quality of LMX and employee organizational embeddedness.

scholarly journals Employee stress and the implication of high-power distance culture: empirical evidence from Nigeria's employment terrain

2020 ◽  
Vol 42 (6) ◽  
pp. 1381-1400
Author(s):  
Emeka Smart Oruh ◽  
Chianu Dibia
Keyword(s):  
High Power ◽  
Power Distance ◽  
Work Life ◽  
Work Environments ◽  
Content Type ◽  
Work Overload ◽  
Work Related ◽  
High Power Distance ◽  
Employee Stress ◽  
The Relationship

PurposeThis paper explores the link between employee stress and the high-power distance (HPD) culture in Nigeria. The study context is the banking and manufacturing sectors in Nigeria, which have a history of exploitation, unconducive work environments to productivity, work-life imbalance, work overload, burnout and employee stress.Design/methodology/approachUsing a qualitative, interpretive methodology, this article adopts a thematic analysis of data drawn from semi-structured interviews with 24 managerial and non-managerial workers to explore the process by which Nigerian manufacturing and banking sectors' work (mal)practices go unchallenged, thereby triggering and exacerbating employees' stress levels.FindingsThe study found that the high power distance culture promotes a servant-master relationship type, making it impossible for employees to challenge employers on issues relating to stressors such as work overload, unconducive work environments, work-life imbalance and burnout, thereby exacerbating their stress levels in a country in which stress has become a way of life.Research limitations/implicationsResearch on the relationship between employee stress and HPD culture is relatively underdeveloped. This article sheds light on issues associated with stressors in Nigeria's human resource management (HRM) and employment relations practices. The link between the inability of employees to challenge these stressors (which are consequences of an HPD culture) and increased employee stress has substantial implications for employment and work-related policies and practices in general. The study is constrained by the limited sample size, which inhibits the generalisation of its findings.Originality/valueThe article adds to the scarcity of studies underscoring the relationship between high-power distance and the inability of employees to challenge work-related stressors as a predictor of employee stress and a mediator between workplace practices and employee stress, particularly in the emerging economies.

Differential moderating effects of collectivistic and power distance orientations on the effectiveness of work motivators

2019 ◽  
Vol 58 (4) ◽  
pp. 644-665
Author(s):  
Jen-Shou Yang
Keyword(s):  
Low Power ◽  
Cultural Values ◽  
High Power ◽  
Information Integration ◽  
Power Distance ◽  
Integration Theory ◽  
Moderating Effects ◽  
Content Type ◽  
High Power Distance ◽  
Willingness To Cooperate

Purpose The purpose of this paper is to investigate the moderating effects of power distance and collectivistic orientations on the effectiveness of intrinsic, extrinsic and reciprocal motivators in promoting employees’ willingness to cooperate for organizational interest. An integrated theoretical framework which incorporated cultural influence on need priority and on legitimacy of social exchange was established to develop the hypotheses. Design/methodology/approach This study used the methodology of information-integration theory to test the research hypotheses. Findings This study found that power distance orientation enhanced the effectiveness of extrinsic motivator but mitigated that of intrinsic motivator, and was irrelevant to that of reciprocal motivator. In contrast, collectivistic orientation mitigated the effectiveness of extrinsic motivator but enhanced that of reciprocal motivator, and was irrelevant to that of intrinsic motivator. Practical implications Managers may use reciprocal motivators for employees with high collectivism in order to increase their willingness to cooperate for the interest of the organization. Meanwhile, extrinsic motivators may be utilized for employees with high power distance but may not be as effective for those with low power distance. However, managers should not expect intrinsic motivators to be as attractive to those with high power distance as to those with low power distance. Originality/value By integrating multiple cultural orientations and multiple work motivators in one study, this research clarified the differential moderating effects of power distance and collectivistic orientations on the effectiveness of intrinsic, extrinsic and reciprocal motivators in promoting employees’ willingness to cooperate. Potential confounding problems in prior studies derived from the correlation between cultural values and coexistence of multiple motivators were discussed.

Climatic conditions and the resilience of buildings along Lagos coastline

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olajide Julius Faremi ◽  
Oluranti Olupolola Ajayi ◽  
Kudirat Ibilola Zakariyyah ◽  
Olumide Afolarin Adenuga
Keyword(s):  
Steel Corrosion ◽  
Extreme Rainfall ◽  
Climatic Conditions ◽  
Primary Data ◽  
Future Research ◽  
Coastal Zones ◽  
Cross Sectional Survey ◽  
Prevalence Index ◽  
Cross Sectional ◽  
Content Type

PurposeThe study investigates the extent to which defects in coastline buildings are influenced by the climatic conditions within the coastal zones.Design/methodology/approachThe study conducted both desk study and field survey. The primary data for the study were collected through a cross-sectional survey of facilities and maintenance managers of randomly selected coastline buildings. Of the 120 self-administered structured questionnaires, 102 were successfully retrieved representing an 85% response rate. Data collected were analysed using charts, relative prevalence index and Spearman's rho correlation visualization technique.FindingsSaltwater intrusion, ocean overflow, extreme rainfall, debris flow, floods and droughts are the prevalent climatic conditions along the coastline. Steel corrosion, foundation settlement, spalling of concrete and fading of finishes are prevalent defects in coastline buildings. The result shows a positive significant correlation between climatic conditions and defects in coastline buildings.Research limitations/implicationsThe study compliments literature on buildings resilience and maintenance management, and also provides a basis for streamlining future research on coastline buildings.Practical implicationsThe results provide information on climatic conditions and prevalent defects that should be considered during the design and construction of coastline buildings. The information provided could assist construction stakeholders in improving the resilience of coastline buildings.Originality/valueThe study established that coastline buildings are vulnerable to a rapid rate of defect and deterioration which threatens the sustainability of coastline cities. It suggests measures that could improve the resilience of the elements and components of coastline buildings and consequently enhance the safety of life and property, and improve the physical and economic performance of coastline buildings.

Trust and distrust in society and public perception of CSR: a cross-cultural study

2018 ◽  
Vol 14 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Hyejoon Rim ◽  
Chuqing Dong
Keyword(s):  
South Korea ◽  
Public Perception ◽  
Public Trust ◽  
Cross Cultural ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
The Government

Purpose The purpose of this study is to investigate cross-cultural perspectives of corporate social responsibility (CSR) based on Carroll’s (1979, 1991) hierarchical CSR model. The present study examines the role of government and business trust in shaping publics’ expectations of business responsibility. Design/methodology/approach The primary data were derived from a cross-sectional survey in the USA, UAE and South Korea (N = 1,121). This paper compares publics’ prioritizations of business responsibilities across countries and examines how public trust in the government and business is related to CSR perceptions. Findings The paper presents evidence that publics’ perception of CSR differs significantly across the countries. Moreover, in a trusting society like the UAE, publics tend to put more emphasis on economic and philanthropic duties for business, whereas in a distrusting society like South Korea, publics consider legal and ethical responsibility to be important. Originality/value This study adds to the current understanding of diverse publics’ perception of CSR across culture and societies by highlighting the role of public trust in government in defining CSR.

Socio-demographics of tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana

2017 ◽  
Vol 59 (6) ◽  
pp. 1315-1330 ◽  
Author(s):  
Stephen Amponsah ◽  
Kofi Osei Adu
Keyword(s):  
Survey Design ◽  
Tax Compliance ◽  
Demographic Factors ◽  
Special Kind ◽  
Sampling Technique ◽  
Structured Interview ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type

Purpose The purpose of the study is to analyse social and demographic factors that affect tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. Design/methodology/approach The study adopted a cross-sectional survey design to sample 783 micro-taxpayers through the use of multi-stage sampling technique. Primary data were collected from micro-taxpayers by using a structured interview. Ordered logit regression model was used to regress the extent of tax stamp compliance on socio-demographic factors in relation to tax stamp cases in the study area. Findings The study found that occupational association status, location, gender, type of business operated, age, level of education and household size are significant predictors of tax stamp compliance in the study area. Originality/value The originality of the study is in twofold. First, the study dwells on extant literature on social and demographic factors of tax compliance in general and specifically applies them to a special kind of presumptive tax, tax stamp, in Ghana. The study is also considered as the first of its kind to perform rigorous statistical analysis of social and demographic factors in relation to tax compliance.

Sign in / Sign up

Export Citation Format

Share Document