scholarly journals Through the Smokescreen of the Dieselgate Disclosure: Neutralizing the Impacts of a Major Sustainability Scandal

2021 ◽  
pp. 108602662110435
Author(s):  
Olivier Boiral ◽  
Marie-Christine Brotherton ◽  
Alexander Yuriev ◽  
David Talbot

This article analyzes the main neutralization techniques used in car manufacturers’ sustainability reports to disclose on the Dieselgate scandal. We conduct a conventional qualitative content analysis of 72 sustainability reports, covering the period 2013-2017, from 15 car manufacturers that were accused of unethical behaviors related to the measurement of diesel vehicle pollutant emissions. We then present a framework based on four configurations of neutralization techniques, namely, “head in the sand,” “self-proclaimed green leadership,” “wait and see,” and “start of a new era.” We describe that the manufacturers used heterogeneous neutralization techniques. Furthermore, the sustainability reports analyzed are relatively opaque and disconnected from the accusations made against the companies, which are widely reported by external sources. This article contributes to the emerging literature on the defensive impression management practices used to rationalize corporate misconduct in this area.

2013 ◽  
pp. 35-64 ◽  
Author(s):  
Giovanna Michelon

The aim of this paper is to study if and how impression management varies during different phases of the legitimation process, in particular during the legitimacy building and legitimacy repairing phases (Suchman, 1995). We aim at understanding whether and how the disclosure tone adopted by a company in the two different moments is diverse and thus functional to the intrinsic objective of the each phase. The empirical analysis focuses on the case of British Petroleum Plc. We investigated the impression management practices undertaken by the company both during the preparation of the rebranding operation, i.e. a situation in which the company is trying to build legitimacy; and during the happenings of two legitimacy crises, like the explosion of the refinery in Texas City and the oil spill in the Gulf of Mexico. The evidence appears in line with the theoretical prediction of legitimacy theory. Results show that while the company tends to privilege image enhancement techniques during the legitimacy-building phase, it uses more obfuscation techniques when managing a legitimacy-repairing process. Moreover, the analysis suggests that the company makes more extensive use of impression management techniques in the disclosures addressed to shareholders, investors and other market operators than in the disclosures addressed to the wide range of other stakeholders.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Charles H. Schwepker ◽  
Megan C. Good

Purpose The purpose of this paper is to investigate the relationships between grit, unethical behavior and job stress among business-to-business salespeople. Design/methodology/approach The empirical analysis includes 240 business-to-business salespeople. Structural equation modeling is used to test the study’s hypotheses. Findings Results suggest grit is directly related to less frequent unethical behavior and customer-directed deviance. Neutralization techniques positively moderate the relationship between salesperson grit and both unethical behavior and customer-directed deviance. Grit is indirectly related to job stress through the positive relationship between unethical behavior and job stress. Research limitations/implications Given research on grit in sales is relatively new several opportunities to pursue additional research in this area are presented. Practical implications Sales leaders may benefit from administering the salesperson grit scale as part of the screening process and developing grit among salespeople through training and coaching. Sales leaders should emphasize the negative impact of adopting neutralization techniques (excuses) in condoning unethical behaviors. The indirect effect of grit in reducing job stress through ethical behaviors underscores potential ways to mitigate costly and detrimental sales outcome losses. Originality/value This study develops a novel framework to explore the relationships between grit and unethical behaviors as moderated by neutralization techniques (excuses); examines an additional component of grit not previously considered in some studies of salespeople; and investigates whether these relationships increase a previously unexplored outcome – job stress.


Author(s):  
Abdul-Kahar Adam ◽  
Isaac Yaw Manu

The essence of this paper is eminent to advance the study of Human Resource Management (HRM) in the profound new directions that has been introduced due to the covid-19 pandemic. This particular review elaborates on the following such as: Challenges Caused by Covid-19 to HRM Principles and Practice, HRM Outlook within Continents in this Coronavirus Pandemic, How Information Technology can still grow HRM in new Practices, The Case of HRM Practice in Developing World with Covid-19, How Both National and International HRM Practice is portrayed with Covid-19, Moving Forward with HRM Practice and Covid-19, and Organisational and Institutional Challenges and Demands in HRM Policies and Law. The general conclusion with this new Human Resource Management is associated with massive application of technology that Human Resource Management practices in various organisational operations and ways of doing things in the traditional HRM way has changed. Many of the roles are been performed remotely using internet and relevant HRM laws, applications and policies to deliver in managing work and the people. This is eminent for HRM practitioners and professionals to further educate and train themselves in this covid-19 era to avert themselves with the new principles instituted by organisations and governments in the area of HRM of activities and people. In this review the HRM is been twisted and thereby its efficacies are challenged which is why this new study is important to the practitioners and professionals to adapt and/or adopt.


2012 ◽  
Vol 12 (1) ◽  
pp. 16-37 ◽  
Author(s):  
Charles H. Cho ◽  
Giovanna Michelon ◽  
Dennis M. Patten

ABSTRACT The purpose of this paper is to investigate whether firms use graphs in their sustainability reports in order to present a more favorable view of their social and environmental performance. Further, because prior research indicates that companies use social and environmental disclosure as a tool to reduce their exposure to social and political pressures (the legitimacy argument), we also examine whether differences in the extent of impression management are associated with differences in social and environmental performance. Based on an analysis of graphs in sustainability reports for a sample of 77 U.S. companies for 2006, we find considerable evidence of favorable selectivity bias in the choice of items graphed, and moderate evidence that where distortion in graphing occurs, it also has a favorable bias. Our results regarding the relation between impression management and performance are mixed. Whereas we find that graphs of social items in sustainability reports for companies with worse social performance exhibit more impression management, no significant relation between environmental performance and impression management in the use of environmental graphs is found. Overall, our results provide additional evidence that corporate sustainability reporting, as it currently exists, appears to be more about fostering positive public relations than providing a meaningful accounting of the social and environmental impacts of the firm.


2021 ◽  
Vol 19 ◽  
Author(s):  
Jacobina Amushila ◽  
Mark H.R. Bussin

Orientation: Talent management (TM) practices in the competitive corporate environment and the success and profitability in an institution can affect employee retention, the institution’s objective achievements and the contribution to Namibia’s economic growth.Research purpose: The primary aim of the study was to determine if TM can influence the retention and turnover of employees at the Namibia University of Science and Technology (NUST), to explore the benefits that the institution can achieve by implementing TM and to study retention strategies that the institution can adopt to reduce turnover.Motivation for the study: Limited research existed regarding the execution of best practice TM in this institution. New ways need to be engaged for employees to stay employed longer at the institution.Research approach/design and method: The qualitative research design was implemented, with a target population of 39 administrative middle-level staff at NUST. Semi-structured interviews were conducted and research articles were reviewed. The data were analysed via qualitative content analysis that identified major themes.Main findings: This study found a relationship between TM and employee retention and concluded that synchronisation of TM practices and employee retention initiatives led to reduced employee turnover. A model was recommended.Practical/managerial implications: To implement and achieve TM properly, line managers and HRM managers should identify what hinders and facilitates TM.Contribution/value-add: This study will contribute to research of TM in Namibia and to the field of HRM in the public sector, particularly in the tertiary education area.


2020 ◽  
Vol 8 (2) ◽  
pp. 75-93
Author(s):  
Kafigi Jeje ◽  

Small and Medium-sized Enterprises around the globe have for years been struggling to realize competitiveness. Literature proposes knowledge management as one of the drivers of their performance. However, most of these SMEs still face challenges in ascertaining the right knowledge management strategies that would influence their performance and competitiveness. The study seeks to find the contribution of knowledge management strategies on SME performance. It intends to draw lessons from the operations and practices of small and mediumsized bakeries in Tanzania. It has adopted a mixed research methods, and a multi-stage sampling technique and ultimately received responses from 161 questionnaires, and 20 in depth interviews from bakery owners/managers throughout Tanzania. By employing a moderator analysis which is preceded by principal component analysis, and the qualitative content analysis (manifest analysis), the study is able to establish that both the owner/manager’s education, and business experience, moderate the relationship between knowledge management strategies and SME performance. This study’s argument lies in the fact that the knowledge management practices need to be enhanced in order to drive SME competitiveness. The study also argues that the initiatives to enhance these practices need the support of all relevant players in SME development, including the policy development practitioners from both public and private sectors.


2017 ◽  
Vol 2 (1) ◽  
pp. 23-53
Author(s):  
Dr. James Rurigi Njuguna ◽  
Prof. Roselyn Gakure ◽  
Dr. Anthony Gichuhi Waititu ◽  
Dr. Paul Katuse

Purpose: The purpose of this study was to investigate how financial risk management strategies lead to growth of MFI sector in Kenya.Methodology: The study adopted a correlation survey research design. The population of this study was fifty seven (57) MFIs. The sampling frame was the list of MFIs provided in the AMFI website www.amfikenya.com. A sample of thirteen (17) MFIs was selected using the random sampling approach. A questionnaire and an interview schedule were the main data collection tools. Qualitative data was analyzed using content analysis whereas the quantitative data was analysed using Statistical Package for Social Sciences (SPSS) where descriptive and regression analysis were conducted to determine the relationship between enterprise risk management strategies and growth of MFIs.Findings: The findings indicated that MFIs had effective financial risk management strategies such as effective credit risk management practices, liquidity risk management practices, interest risk management practices and price risk management practices. In particular, MFIs took into consideration the conditions, characters, capacity, collateral and capital of borrowers. Strict debt collection practices were widely adopted by MFIs. In addition, the concept of Know Your Customer (KYC) policy, seem to have been adopted by MFIs. The relationship between financial risk management strategies and growth was positive and significant. It also shown that sources of funds for MFIs include external sources and internal sources and the most frequently used source of funds are bank loans. The use of banks loans may present various risk exposures to MFIs, the most significant being interest rate risk. However, the ability of MFIs to source funds from various sources indicates that MFIs can apply the pecking order by first exploiting internal sources of funds since they present a lower financial risks and then move on to external sources. However, despite the financial risk exposure accompanied by leverage from external sources, MFIs may also benefit as they may experience higher growth driven by the leverage. It was also found that MFIs had put in place a number of good practices that had emerged to promote responsible and inclusive lending. These include loan size limits, standardized (simple) loan terms, zero tolerance on delinquency, group-based lending. This finding implies that MFIs have put in place effective credit risk management policies which are part of an overall financial risk management strategy. The existence of effective financial risk management practices may have influenced the growth of MFIsUnique contribution to theory, practice and policy: The study recommends that the MFIs to continue practicing effective financial management practices as this would improve the growth of MFIs.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Antonio Crupi ◽  
Fabrizio Cesaroni ◽  
Alberto Di Minin

PurposeThe present paper aims to explore and map the development of the intellectual capital (IC)-related studies by answering the following research questions: (1) what are the theoretical pillars on which prior literature focusing on the IC–entrepreneurship relationship has grown and expanded?; (2) what are the main research areas covered by past literature focused on the IC–entrepreneurship relationship?; (3) which areas of research should be explored in the future?Design/methodology/approachThe study relied on the co-citation analysis and bibliographic coupling techniques to investigate a complete data set of IC–entrepreneurship publications.FindingsFindings indicated that scholars' attention had increased, starting from the beginning of the 2000s due to the widespread recognition of the importance of knowledge for firms' competitive advantage. Results of the co-citation clustering analysis have identified five main theoretical building blocks of the IC–entrepreneurship literature, which addressed both the basics of IC foundations and more specific aspects related to IC (family firms and the measurement of IC). Results of the bibliographic coupling analysis indicated that future studies should consider the existence of interactions and synergies among the different components of IC. Furthermore, attention should be devoted to the management practices of IC.Originality/valueThe present study represents the contributions offered by IC to studies about entrepreneurship strategies. Building on findings emerging from a qualitative content analysis on clustered prior publications, the authors discuss a research agenda that is expected to inspire future studies to continue the exploration of the crucial characteristics of IC in contributing to entrepreneurial and managerial studies.


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