How to requisitely holistically consider internal gaps of business ethic

Kybernetes ◽  
2017 ◽  
Vol 46 (06) ◽  
pp. 914-932 ◽  
Author(s):  
Zlatko Nedelko ◽  
Matjaz Mulej ◽  
Vojko Potocan
Keyword(s):  
Business Ethics ◽  
Design Methodology ◽  
Management Theory ◽  
Test Model ◽  
Similar Model ◽  
Content Type ◽  
The Past ◽  
Proposed Model ◽  
Holistic Understanding ◽  
Practical Implications

Purpose The aim of this paper is to report about a requisitely holistic examination of the business ethics, focused on internal gaps between company’s and employees’ ethics. Contribution considers reasons for emergence of business ethics’ internal gaps and their appearance forms. Design/methodology/approach The authors specify and test model drawing upon modified versions of the ethics and management theory. In all, 1,125 responses were analyzed from an on-going survey conducted biannually among employees in Slovenian companies in the past decade. Findings Results reveal that company’s real business ethics remained steady over the decade, while employees’ real business ethics have significantly improved. Significant differences exist between employees’ and company’s real business ethics and shape internal business ethics’ incompatibilities. Finally, results reveal a significant influence of employees’ real business ethics on company’s real business ethics. Research limitations/implications Research is limited to postulated hypotheses, qualitative consideration of internal gaps of business ethics and quantitative analysis of business ethics’ development in the considered Slovenian companies in the past 10 years. Practical implications The authors rethought the habit of separated consideration of managerial business ethics and employees’ ethics as well as the presumption about congruence between company’s and employees’ business ethics. The requisitely holistic understanding and consideration of internal gaps of business ethics is suggested. Originality/value Available literature does not provide a similar model for a requisitely holistic consideration of internal gaps of business ethics. The study confirms the proposed model of business ethics gaps.

Larson and socio-economic closures in public accountancy professionalization

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thomas A. Lee
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Primary Research ◽  
Ideal Model ◽  
Content Type ◽  
The Past ◽  
Proposed Model ◽  
Professional Project ◽  
Practical Implications ◽  
Potential Use

PurposeThe first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when researching public accountancy professionalization. The second purpose is to use the response to Matthews (2017) as the foundation to construct a model of socio-economic closures of potential use for research and study.Design/methodology/approachIn order to respond to Matthews (2017), the study provides an interpretive review of Larson (1977) and analyses historical professionalization research published in leading accounting journals over three decades. The review and response, together with prior theory contributions, form the foundation for the proposed model of closures.FindingsMatthews’ (2017) criticisms of Larson (1977) and accounting historians' past use of Larson (1977) are, with some exceptions, not well-founded. Larson's (1977) professional project is an ideal model of professionalization and has been used appropriately by accounting historians to introduce and explain rather than a model or test public accountancy professionalization. The analyzed data from research journals are consistent with Larson (1977) in terms of identifiable historical phases of and specific closures actions in the professionalization process.Research limitations/implicationsThe study analyses peer-reviewed studies in selected accounting research journals over a defined period.Practical implicationsThe study provides a nuanced review of Larson (1977), clarifies evidence of the past use of Larson (1977) by accounting historians, challenges criticism of this use, identifies primary research that focuses on socio-economic closures and proposes a model of such closures for future research and study.Originality/valueThe study contains a comprehensive analysis of peer-reviewed research of public accountancy professionalization and proposes a model of closures inductively derived from empirical evidence and prior theoretical contributions.

FINRA’s disciplinary actions in 2017: increased restitution ordered with minimal changes in number of cases

2018 ◽  
Vol 19 (2) ◽  
pp. 19-23
Author(s):  
Brian Rubin ◽  
Adam Pollet
Keyword(s):  
Money Laundering ◽  
Design Methodology ◽  
Disciplinary Actions ◽  
Financial Industry ◽  
Electronic Communications ◽  
Content Type ◽  
The Past ◽  
Expert Analysis ◽  
Research Analysts ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the Financial Industry Regulatory Authority’s (FINRA) 2017 disciplinary actions, the issues that resulted in the most significant fines and restitution and the emerging enforcement trends from 2017 and beyond. Design/methodology/approach The approach of this paper discusses the disciplinary actions in 2017 and prior years, details the top 2017 enforcement issues measured by total fines assessed, including anti-money laundering, trade reporting, electronic communications, books and records, research analysts and research reports, and explains current enforcement trends, including restitution, suitability cases and technological issues. Findings In 2017, restitution more than doubled from the prior year, resulting in the fourth highest total sanctions (fines combined with restitution and disgorgement) assessed by FINRA over the past 10 years. Practical implications Firms and their representatives should heed the trends in both the substantial restitution FINRA is ordering and the related enforcement issues in the cases FINRA has brought. Originality/value This paper provides expert analysis and guidance from experienced securities enforcement lawyers.

Recent civil and criminal enforcement action involving high frequency trading

2015 ◽  
Vol 16 (1) ◽  
pp. 5-12 ◽  
Author(s):  
Matthew Rossi ◽  
Greg Deis ◽  
Jerome Roche ◽  
Kathleen Przywara
Keyword(s):  
High Frequency ◽  
Design Methodology ◽  
High Frequency Trading ◽  
Content Type ◽  
Enforcement Action ◽  
The Past ◽  
Trading Patterns ◽  
Federal Prosecutor ◽  
Enforcement Activity ◽  
Practical Implications

Purpose – To alert high frequency trading firms to the increased regulation and prosecution of manipulative trading practices during 2014 and early 2015. Design/methodology/approach – Reviews four significant proceedings against high frequency trading firms (and/or individuals employed by such firms) and other developments from the relevant government agencies as a possible preview of the enforcement and prosecution of high frequency trading practices in 2015. Provides advice to high frequency trading firms on how to decrease the risk of regulatory or criminal actions against them in this changing environment. Findings – Although the focus on high frequency trading has only recently begun to intensify, firms should be aware of the increased enforcement activity of the past year. These actions, both regulatory and criminal, have already resulted in large penalties and have helped initiate a strengthening of rules and regulations regarding manipulative trading practices, of which firms need to be aware and stay current. Practical implications – High frequency trading firms should be aware of the recent regulatory and criminal actions in order to better evaluate their own practices and controls, to ensure that their trading patterns do not resemble manipulative practices, and to avoid similar actions. Originality/value – Practical guidance from experienced litigators and securities regulatory lawyers, including a former SEC Assistant Chief Litigation Counsel and a former federal prosecutor, that consolidates and describes several recent actions and developments in one piece.

The changed paradigm of business progress: a moral step forward for humanity

2018 ◽  
Vol 26 (3) ◽  
pp. 181-193
Author(s):  
Joan Marques
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Leadership Skills ◽  
First Century ◽  
Competitive Environment ◽  
Business Leadership ◽  
Content Type ◽  
The Past ◽  
Past Experiences ◽  
Practical Implications

Purpose Through an overview of the perceptional evolution of progress over the past two centuries, this paper aims to review a changed, yet constructive paradigm that has emerged in business leadership. Design/methodology/approach The paper is a general review-based deliberation presenting standards of the twentieth century, the need for a shift in paradigms and the shift as it unfolds in the twenty-first century. Findings Focusing on optimal stakeholder inclusion, yet not disregarding the concept of progress in a competitive environment, this paper presents a set of interrelated leadership skills and characteristics, including a discussion about their applicability and ways to develop them. Research limitations/implications While globally applicable, the views in this paper are primarily based on the American performance environment. Practical implications Management practices would not have evolved to today’s level if we did not have the past experiences to learn from. The deliberations and insights shared in this article should be seen as a way of evaluating the path that led us to our current, multi-tiered leadership paradigm. Social implications The model presented in this article should be seen as a useful, yet incomplete set of skills and characteristics to be considered by today’s and future leaders to ensure greater stakeholder inclusion. Originality/value Within the framework of focusing on the management horizon, this paper places the driving motives of two centuries that influenced our current society alongside each other and contemplates on the necessary shifts needed to move forward.

scholarly journals Operating without operations: how is technology changing the role of the firm?

2018 ◽  
Vol 29 (5) ◽  
pp. 809-833 ◽  
Author(s):  
Christoph Breidbach ◽  
Sunmee Choi ◽  
Benjamin Ellway ◽  
Byron W. Keating ◽  
Katerina Kormusheva ◽  
...  
Keyword(s):  
Operations Research ◽  
Design Methodology ◽  
Service Operations ◽  
Science Literature ◽  
Content Type ◽  
The Past ◽  
Technological Advances ◽  
The Future ◽  
Practical Implications

Purpose The purpose of this paper is to analyze the history and future of service operations, with the goal to identify key theoretical and technological advances, as well as fundamental themes that can help to imagine the future of service operations in 2050. Design/methodology/approach A review of the service operations literature was undertaken to inform a discussion regarding the role that technology will play in the future of service operations. Findings The future of service operations is framed in terms of three key themes – complexity, orchestration, and elasticity. The paper makes three contributions to the service science literature by: reviewing key themes underpinning extant service operations research to frame future trajectories of service operations research; elaborating a vision of service operations in 2050 based on history and technology; and outlining a research agenda for future service operations. Practical implications The case of service automation is used to provide an illustration of how the three themes converge to define future service operations, and in particular, to show how technology is recasting the role of the firm. Originality/value Service operations in the next 30 years will be very different from what it was in the past 30 years. This paper differs from other review papers by identifying three key themes that will characterize and instill new insights into the future of service operations research.

Characteristics of a co-flowing jet with varying lip thickness and constant bypass ratio

2019 ◽  
Vol 91 (9) ◽  
pp. 1205-1213 ◽  
Author(s):  
Naren Shankar R. ◽  
Kevin Bennett S.
Keyword(s):  
Design Methodology ◽  
Critical Value ◽  
Commercial Aircraft ◽  
Critical Limit ◽  
Potential Core ◽  
Content Type ◽  
Free Jet ◽  
The Past ◽  
Bypass Ratio ◽  
Practical Implications

Purpose Subsonic commercial aircraft operate with turbo-fan engines that operate with moderate bypass ratio (BR) co-flowing jets (CFJ). This study aims to analyse CFJ with constant BR 6.3 and varying primary nozzle lip thickness (LT) to find a critical LT in CFJ below which mixing enhances and beyond which mixing inhibits. Design/methodology/approach CFJ were characterized with a constant BR of 6.3 and varying lip thicknesses. A single free jet with a diameter equal to that of a primary nozzle of the co-flowing jet was also studied for comparison. Findings The results show that within a critical limit, the mixing enhanced with an increase in LT. This was signified by a reduction in potential core length (PCL). Beyond this limit, mixing inhibited leading to the elongation of PCL. This limit was controlled by parameters such as LT and magnitude of BR. Practical implications The BR value of CFJ in the present study was 6.3. This lies under the moderate BR value at which subsonic commercial turbofan operates. Hence, it becomes impervious to study its mixing behavior. Originality/value This is the first effort to find the critical value of LT for a constant BR for compressible co-flow jets. The CFJ with moderate BR and varying LT has not been studied in the past. The present study focuses on finding a critical LT below which mixing enhances and above which mixing inhibits.

The conceptual heritage of public relations: using public memory to explore constraints and liberation

2019 ◽  
Vol 23 (4) ◽  
pp. 375-392
Author(s):  
W. Timothy Coombs ◽  
Sherry J. Holladay
Keyword(s):  
Public Relations ◽  
Design Methodology ◽  
Public Memory ◽  
Content Type ◽  
The Public ◽  
The Past ◽  
Counter Narratives ◽  
Dominant Narratives ◽  
Practical Implications ◽  
Development And Evolution

Purpose The purpose of this paper is to describe three foundational concepts that contribute to conceptual heritage of the field of public relations (publics, organizations and relationships). Conceptual heritage is positioned as a type of shared public memory, a dominant narrative, that encourages adherence to the past whilst recognizing that counter-narratives can pose useful alternatives to foundational concepts. Design/methodology/approach The approach is a selective literature review that describes three dominant concept categories and presents more recently developed alternative concepts and approaches to illustrate how public memory is subjective and evolving. Findings The concepts of publics, organizations and relationships have grounded the dominant narrative and development of the field of public relations. Though these concepts continue to be influential as researchers rely upon and expand upon their legacies, counter-narratives can spur the innovation of ideas, measurement and practice. Research limitations/implications The paper focuses on only three major foundational concepts selected by the authors. The importance of these concepts as well as additional examples of the field’s conceptual heritage and evolution could be identified by different authors. Practical implications The analysis demonstrates how the public memory contributes to the development and evolution of the field of public relations. Counter-narratives can offer appealing, subjectively constructed challenges to dominant narratives. Originality/value This paper describes and critiques public relations’ conceptual heritage and argues that conceptually and methodologically-based counter-narratives have contributed to its evolution.

A framework to manage business-to-business branding strategies

2019 ◽  
Vol 14 (2) ◽  
pp. 110-122 ◽  
Author(s):  
Fabio Cassia ◽  
Francesca Magno
Keyword(s):  
Design Methodology ◽  
Specific Situation ◽  
Content Type ◽  
The Past ◽  
Branding Strategies ◽  
B2b Branding ◽  
Number Of Customers ◽  
The Relationship ◽  
Business To Business ◽  
Practical Implications

PurposeIn the past decades, a growing body of studies has assessed the importance of brands in business-to-business (B2B) markets. However, until date, a comprehensive understanding of B2B branding strategies is lacking. Hence, the purpose of this paper is to develop a framework to select and manage B2B branding strategies.Design/methodology/approachThis study’s arguments are developed in line with MacInnis’s (2011) guidelines on conceptual contributions in marketing.FindingsAs a result of the arguments of this study, a framework is developed to identify the relationships between the types of B2B contexts and effective B2B branding strategies.Research limitations/implicationsDespite deriving from an extensive analysis of the literature, the framework requires future empirical validation. Moreover, the relationship linking a supplier to its customer is unique, and hence, each supplier should carefully select a branding strategy depending on the specific situation.Practical implicationsThe suggested framework provides actionable insights to inform managers’ decisions about the most effective B2B strategy for their firm, based on the relational complexity (number of customers, intensity of co-production and co-creation, and dyadic vs multiple-actor view).Originality/valueThis is the first study to provide a comprehensive model of B2B branding strategies. Therefore, it contributes to both advance theoretical knowledge and managerial practice.

Causality in Islamic marketing research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Djavlonbek Kadirov ◽  
Ibraheem Bahiss ◽  
Ahmet Bardakcı
Keyword(s):  
Design Methodology ◽  
Marketing Research ◽  
Modern Science ◽  
Theory Building ◽  
Complex Issue ◽  
Content Type ◽  
Research Perspective ◽  
The Past ◽  
Conceptual Paper ◽  
Practical Implications

Purpose Highlighting the need for a profound move towards desecularisation of Islamic scholarship, this conceptual paper aims to clarify the concept of causality from the Islamic marketing research perspective and extends a number of suggestions for improving theory building and hypothesis development in the field. Design/methodology/approach The approach taken is largely conceptual. In addition, this study collates the stated hypotheses in the articles published in this journal in the past five years and analyses the structure of causal statements to uncover key tendencies. Findings The review of historical and current views on causality indicates that most commentators agree that assuming the existence of the necessary connection between cause and effect is misleading. The Islamic traditions based on occasionalism and modern science agree that causal statements reflect, at best, probabilistic assumptions. Research limitations/implications This paper offers a number of insights and recommendations for theory building and hypothesis development in Islamic marketing. By following the occasionalism perspective and the notion of Sunnah of Allah, researchers will be able to build methodologically coherent and genuine Islamic marketing knowledge. Practical implications Correctly stated and tested hypotheses can be used by public policymakers to enforce effective consumer and market policies. Originality/value This paper tackles a complex issue of causality in Islamic marketing research which has not hitherto been discussed well in the literature. This research is also a unique step towards developing pioneering avenues within the domain of Islamic marketing research methodology.

scholarly journals Responsible talent management: towards guiding principles

2020 ◽  
Vol 7 (2) ◽  
pp. 221-236
Author(s):  
Stephen Swailes
Keyword(s):  
Business Ethics ◽  
Empirical Research ◽  
Design Methodology ◽  
Talent Management ◽  
Socially Responsible ◽  
Content Type ◽  
The Core ◽  
Management Project ◽  
Conceptual Paper ◽  
Practical Implications

PurposeThis article addresses three concerns about the operationalization and possible effects of exclusive talent management; the core assumptions that underpin and shape talent practices, the problem of fair talent identification and potentially adverse employee reactions.Design/methodology/approachThis is a conceptual paper that integrates empirical research on talent and talent management with ideas from business ethics.FindingsOrganizations should not simply assume that they meet the underlying assumptions of talent management. Where the assumptions can reasonably be shown to be valid, then a framework based on a set of principles is suggested to guide organizational approaches towards responsible talent management.Practical implicationsThe article provides talent practitioners with a set of principles, or at least some substantive suggestions, to be considered in the design of socially responsible talent management programmes and in programme evaluation.Social implicationsThe article provides guidance for organizations wishing to improve the care of their workforce in relation to strategies of employee differentiation based on performance and potential.Originality/valueDespite the burgeoning literature on talent management, the topic has not received much attention from an ethical and socially responsible viewpoint. This article adds to that literature and suggests further research particularly concerning the existence of real talent differences on which the entire talent management project is based.

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