scholarly journals Rule violations by SMEs: The influence of conduct within the industry, company culture and personal motives

2019 ◽  
Vol 17 (1) ◽  
pp. 50-69
Author(s):  
Marlijn Peeters ◽  
Adriaan Denkers ◽  
Wim Huisman
Keyword(s):  
Organizational Culture ◽  
Social Norms ◽  
Ethical Culture ◽  
Ethical Organizational Culture ◽  
Individual Level ◽  
Industry Level ◽  
Registration Data ◽  
Company Culture ◽  
The Individual

The literature suggests many different variables that may explain rule violations by companies. These can be categorized into variables at the industry level, such as the degree of rule violations, at the company level, such as the organizational culture, and at the individual level, such as personal or social norms. From the Dutch Tax Administration’s (2009) registration data, industries were selected with relatively low and relatively high tax correction rates. Within these industries, small and medium-sized enterprises (SMEs) with 20–150 employees were selected that either had received no (or negative) corrections or had received large positive corrections, resulting in a population of 1558 companies. In 194 of these SMEs, both the director and an employee were interviewed about violations of administrative, environmental and tax obligations, about their personal motives and about the ethical organizational culture. The results of the study show that all three levels of variables explain intentions to comply or to violate the rules. Ethical culture contributes to explaining the compliance intentions of both directors and employees. However, in contrast to previous research, about half of the SMEs cannot be characterized by a coherent ethical culture.

Codes of Ethics, Ethical Behavior, and Organizational Culture from the Managerial Approach

2015 ◽  
Vol 6 (1) ◽  
pp. 42-56
Author(s):  
Marta Villegas ◽  
Michael H. McGivern
Keyword(s):  
Organizational Culture ◽  
Ethical Behavior ◽  
Codes Of Ethics ◽  
Dimensional Approach ◽  
Senior Managers ◽  
Ethical Organizational Culture ◽  
Managerial Perceptions ◽  
The Individual ◽  
Relationship Of ◽  
The Relationship

This qualitative case study explored managerial perceptions regarding codes of ethics, ethical behavior, and the relationship of these concepts to organizational culture in a Colombian bank ZOX (pseudonym), in a South-American environment. The data-collection phase contained a purposive sample of ten ZOX senior managers, by including four one-on-one interviews, a focus-group interview, and company documents. The findings include the facts that codes of ethics are mandatory and they demand that the individual has his/her own values; ethical behavior follows general principles and values as ethical guides of duty regardless of the consequences; and the organizational culture is influenced by the leaders' ethical behavior. The findings also serve to trace and describe empirically and theoretically the components of a multi-dimensional approach of an ethical organizational culture. A suggestion for further research might be the testing of this multi-dimensional approach in other settings and going deeper into the relationship among its components.

Organizational culture now and going forward

2019 ◽  
Vol 32 (6) ◽  
pp. 650-668
Author(s):  
Pyounggu Baek ◽  
Jihyun Chang ◽  
Taesung Kim
Keyword(s):  
Organizational Culture ◽  
North America ◽  
Change Management ◽  
Design Methodology ◽  
Research Community ◽  
Content Type ◽  
Individual Level ◽  
Organization Level ◽  
The Individual ◽  
Modern Perspective

Purpose The purpose of this paper is to examine the fundamental premises (i.e. perspectives on organizations and intrinsic research contributions) embodied in the literature on organizational culture and offer insights into where organizational culture research should be headed now and going forward. Design/methodology/approach This research provides an integrative review of organizational culture research and investigates commonalities and differences in terms of the fundamental premises between North America and Europe. Findings The findings include that the modern perspective was most pervasive (87 percent) in both regions, with Europe slightly more open to varied perspectives such as symbolic and postmodern ones; approximately 70 percent of the studies were geared toward organization-level contributions, less than 10 percent toward individual-level contributions, and less than 20 percent toward mega-level contributions as the underlying research intent; and (c) in terms of the perspective-contribution combination, the pair of modern perspective and organization-level contribution was most dominant in both regions, while the individual-level contribution was paired with no other perspectives than the modern one. Research limitations/implications This research suggests that the research community shape a whole new discourse on organizational culture and recommends several promising research avenues. Originality/value By engaging in fundamental discussions on how an organization has been perceived and what purpose it has meant to deliver, this research offers an overarching view of where we stand currently and possibly where we should be heading in terms of organizational change management.

Organizational Arrogance and a Theory-Based Instrument

2021 ◽  
pp. 210-232
Author(s):  
C. Victor Herbin III
Keyword(s):  
Organizational Culture ◽  
Work Teams ◽  
The Body ◽  
Organizational Level ◽  
Cronbach Alpha ◽  
Individual Level ◽  
Body Of Knowledge ◽  
The Individual ◽  
Development And Validation

Prior studies provided insight on arrogance at the individual level and how arrogant individuals express superiority through (1) overconfidence in capabilities, (2) dismissiveness, (3) and disparagement, and how these behaviors may negatively impact those employees in and around their work teams, yet did not indicate how these behaviors impact organizational culture. Organizational arrogance represents an emerging concept that describes arrogance at the organizational level. Organizational arrogance provides the body of knowledge with a comprehensive and inclusive definition that led to the development and validation of the Organizational Arrogance Scale with a Cronbach Alpha of .922 that accurately measures the presence of organizational arrogance.

The Normative Body and the Embodiment of Norms

2017 ◽  
Vol 2017 (2) ◽  
Author(s):  
Maren Wehrle
Keyword(s):  
Social Norms ◽  
Habit Formation ◽  
The Other ◽  
Feminist Philosophy ◽  
Individual Level ◽  
Other Hand ◽  
The Individual ◽  
Habitual Body

AbstractPhenomenologically speaking, one can consider the experiencing body as normative insofar as it generates norms through repeated actions and interactions, crystallizing into habits. On the other hand according to Foucauldian approaches, the subjective body does not generate norms but is itself produced by norms: Dominant social norms are incorporated via repeated practices of discipline. How is the individual level of habit formation in phenomenology related to this embodiment of supra-individual norms? In what sense can we differentiate between a habit formation that results in a skill and one that disciplines a body? To address these questions the paper will analyze examples of the embodiment of norms in Foucault and feminist philosophy and show how they rely on the phenomenological concept of the actual and habitual body.

scholarly journals Cultural tightness-looseness: Its nature and missiological applications

2019 ◽  
Vol 47 (4) ◽  
pp. 410-421
Author(s):  
David R. Dunaetz
Keyword(s):  
Social Norms ◽  
Geographical Distribution ◽  
Jesus Christ ◽  
Organizational Level ◽  
Host Culture ◽  
Individual Level ◽  
Missionary Work ◽  
Societal Level ◽  
The Individual

The focus of much missionary work concerns sharing the gospel with others so that they may put their faith in Jesus Christ. However, members of some cultures are much more resistant to this than are members of other cultures. The concept of cultural tightness-looseness helps explain why some cultures are more closed to the gospel than are others. Tight cultures, in contrast to loose cultures, have strong social norms, violations of which are met with intense sanctions. Numerous recent studies reveal the antecedents, consequences, and the geographical distribution of cultural tightness-looseness. There are important missiological implications at the societal level, the individual level, and the organizational level when missionaries work in host cultures which are tighter than their home cultures. Understanding these implications can help the missionary better love and respond to the needs of members of their host culture.

scholarly journals Cultural tightness-looseness: Its nature and missiological applications

2019 ◽  
Author(s):  
David Robert Dunaetz
Keyword(s):  
Social Norms ◽  
Geographical Distribution ◽  
Jesus Christ ◽  
Organizational Level ◽  
Host Culture ◽  
Individual Level ◽  
Missionary Work ◽  
Societal Level ◽  
The Individual

The focus of much missionary work concerns sharing the gospel with others so that they may put their faith in Jesus Christ. However, members of some cultures are much more resistant to this than are members of other cultures. The concept of cultural tightness-looseness helps explain why some cultures are more closed to the gospel than are others. Tight cultures, in contrast to loose cultures, have strong social norms, violations of which are met with intense sanctions. Numerous recent studies reveal the antecedents, consequences, and the geographical distribution of cultural tightness-looseness. There are important missiological implications at the societal level, the individual level, and the organizational level when missionaries work in host cultures which are tighter than their home cultures. Understanding these implications can help the missionary better love and respond to the needs of members of their host culture.

Knowledge workers' existential affirmation and innovativeness: a Kierkegaardian redescription of Drucker

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
M. Minsuk Shin ◽  
Jiwon Lee ◽  
June-ho Chung
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Knowledge Workers ◽  
Equation Modeling ◽  
Ethical Culture ◽  
Research Model ◽  
Main Hypothesis ◽  
Content Type ◽  
Ethical Organizational Culture ◽  
Modeling Analysis

PurposeAlthough existing studies demonstrate positive relationships between ethical cultures and innovativeness, their explanations of why an ethical culture leads to innovativeness are limited. This study explores the relationship between ethical organizational culture and knowledge workers' innovativenessDesign/methodology/approachBased on Kierkegaardian existential philosophy, this study proposes a research model that employs knowledge workers' existential affirmation as the link between ethical culture and innovativeness. The main hypothesis proposed in this study is that ethical organizational culture offers knowledge workers the opportunity to find their existential affirmation, which leads them to become more innovative. A structural equation modeling analysis is based on data collected from a survey of 348 knowledge workers from small and medium-sized enterprises (SMEs) in different hi-tech industries.FindingsThe findings suggest that among the four subdimensions of an ethical organizational culture, ethics training and awareness raising had the strongest relationships with knowledge workers' existential affirmation, which, in turn, had a significant relationship with their innovativeness.Originality/valueBased on this philosophical reflection, this study develops a research model that examines knowledge workers' existential affirmation as the factor that links ethical organizational culture and knowledge workers' innovativeness. The authors test ethical organizational culture as an environment that allows knowledge workers to validate their existential affirmation. Further, they test the link between knowledge workers' existential affirmation and their innovativeness.

scholarly journals The Normative Underpinnings of Population-Level Alcohol Use: An Individual-Level Simulation Model

2020 ◽  
Vol 47 (2) ◽  
pp. 224-234
Author(s):  
Charlotte Probst ◽  
Tuong Manh Vu ◽  
Joshua M. Epstein ◽  
Alexandra E. Nielsen ◽  
Charlotte Buckley ◽  
...  
Keyword(s):  
Alcohol Use ◽  
Social Norms ◽  
Drinking Behavior ◽  
Population Level ◽  
Drinking Patterns ◽  
Individual Level ◽  
Behavioral Rules ◽  
Level Model ◽  
The Individual ◽  
The Impact

Background. By defining what is “normal,” appropriate, expected, and unacceptable, social norms shape human behavior. However, the individual-level mechanisms through which social norms impact population-level trends in health-relevant behaviors are not well understood. Aims. To test the ability of social norms mechanisms to predict changes in population-level drinking patterns. Method. An individual-level model was developed to simulate dynamic normative mechanisms and behavioral rules underlying drinking behavior over time. The model encompassed descriptive and injunctive drinking norms and their impact on frequency and quantity of alcohol use. A microsynthesis initialized in 1979 was used as a demographically representative synthetic U.S. population. Three experiments were performed in order to test the modelled normative mechanisms. Results. Overall, the experiments showed limited influence of normative interventions on population-level alcohol use. An increase in the desire to drink led to the most meaningful changes in the population’s drinking behavior. The findings of the experiments underline the importance of autonomy, that is, the degree to which an individual is susceptible to normative influence. Conclusion. The model was able to predict theoretically plausible changes in drinking patterns at the population level through the impact of social mechanisms. Future applications of the model could be used to plan norms interventions pertaining to alcohol use as well as other health behaviors.

The veil you know: Individual and societal-level explanations for wearing the hijab in comparative perspective

2018 ◽  
Vol 65 (5) ◽  
pp. 566-590 ◽  
Author(s):  
Lubna A Al-Kazi ◽  
Alessandra L González
Keyword(s):  
Social Norms ◽  
Social Mobility ◽  
Comparative Perspective ◽  
Cultural Norms ◽  
Cultural Norm ◽  
Individual Level ◽  
Societal Level ◽  
The Veil ◽  
The Individual ◽  
High Salience

This article examines the individual and societal explanations for the persistence of the hijab as a conservative cultural norm in persistently religious and culturally conservative communities. Analyzing data from 300 hijab-wearing women in Egypt and 198 hijab-wearing women in Kuwait, our findings confirm the importance of considering societal as well as individual-level factors in the persistence of conservative cultural norms. We find that low salience of the hijab is associated with beliefs that others misuse the hijab. High salience of the hijab is correlated with beliefs that the hijab brings its wearer greater social mobility. Exposure to non-hijab-wearers was associated with both high and low salience of the hijab, and demonstrates the influence that exposure to norm breakers has on reinforcing the salience of conservative social norms.

scholarly journals Promoting Recycling: Private Values, Social Norms, and Economic Incentives

2011 ◽  
Vol 101 (3) ◽  
pp. 65-70 ◽  
Author(s):  
W. Kip Viscusi ◽  
Joel Huber ◽  
Jason Bell
Keyword(s):  
Social Norms ◽  
Representative Sample ◽  
Economic Incentives ◽  
Independent Effect ◽  
Individual Level ◽  
Personal Norms ◽  
Private Values ◽  
Nationally Representative ◽  
The Individual ◽  
Recycling Behavior

Evidence from a nationally representative sample of households illuminates the determinants of recycling behavior for plastic water bottles. Private values of the environment are influential in promoting recycling, as are personal norms for pro-environmental behavior. However, social norms with respect to the assessment of the household's recycling behaviors by others have little independent effect. Particularly influential are policies that create economic incentives to promote recycling either through state recycling laws that reduce the time and inconvenience costs of recycling or through bottle deposits. Effective policies can have a discontinuous effect at the individual level, transforming non-recyclers into avid recyclers.

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