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Book part
Publication date: 10 April 2024

Ifzal Ahmad and M. Rezaul Islam

In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the…

Abstract

In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the subheadings mapping our journey, we traverse international case studies spanning Canada, Brazil, Sweden, Kenya, China, Australia, Antarctica, and India. Through these global insights, we uncover the impacts of dynamic forces on communities worldwide, navigating ethical dilemmas and opportunities. We present strategies tailored to diverse continent-specific needs, explore inclusive governance models, and highlight the transformative power of ethical engagement. This journey underscores the vital role of resilience and concludes with a global call to embrace ethical approaches for inclusive community development and a sustainable future.

Details

Building Strong Communities: Ethical Approaches to Inclusive Development
Type: Book
ISBN: 978-1-83549-175-1

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Book part
Publication date: 30 May 2024

Subash Adhikari and Srinivasan Ragothaman

This case study is based on fraudulent press releases by Turbo Global Partners, Inc., an Over the Counter (OTC) traded public company in the United States. After the fraudulent…

Abstract

This case study is based on fraudulent press releases by Turbo Global Partners, Inc., an Over the Counter (OTC) traded public company in the United States. After the fraudulent press releases, the Securities and Exchange Commission (SEC) suspended the trading of securities of Turbo Global Partners, Inc. and filed a complaint against the company in the US District Court in the Middle District of Florida. This case study presents accounting students (Intermediate II and auditing students) with various concepts related to fraud, ethics, and financial reporting. Specifically, this case study presents the concepts related to (1) fraud triangle; (2) the impact of fraud to various stakeholders; (3) debt extinguishment; (4) analysis of financial statements; (5) accounting for intangible assets; (6) analytical procedures; and (7) SEC investigation and actions. This case provides students with an opportunity of active learning as they analyze a real-world case of fraud and access professional literature such as Accounting Standards Codification (ASC) and SEC documents.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

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Article
Publication date: 27 May 2024

Rodoula H. Tsiotsou, Sertan Kabadayi, Jennifer Leigh, Julia Bayuk and Brent J. Horton

This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting…

Abstract

Purpose

This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making.

Design/methodology/approach

The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies.

Findings

Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism).

Practical implications

The proposed DILEMMAS process illustrates the practical application of TEDS.

Originality/value

This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively.

Article
Publication date: 10 April 2023

Aimin Yan, Biyun Jiang and Zhimei Zang

Drawing upon the conservation of resources theory, this study aims to investigate whether, how and when salespeople’s substantive attribution of the organization’s corporate…

Abstract

Purpose

Drawing upon the conservation of resources theory, this study aims to investigate whether, how and when salespeople’s substantive attribution of the organization’s corporate social responsibility (CSR) affects value-based selling (VBS). The authors argue that salespeople’s substantive CSR attribution increase value-based selling through two mechanisms (i.e. by lowering emotional exhaustion and increasing empathy), and treatment by customers can increase or decrease the strength of these relationships.

Design/methodology/approach

B2B salespeople working in various industries in China were recruited through snowball sampling to participate in the study. There were 462 volunteers (57.58% women; aged 30–55; tenure ranging from six months to 15 years) who provided valid self-report questionnaires.

Findings

Hierarchical multiple regression supported the association between salespeople’s substantive CSR attribution and VBS. The results showed that salespeople’s emotional state (i.e. emotional exhaustion and empathy) mediated the association between substantive CSR attribution and VBS. As expected, salespeople’s experiences of customer incivility weakened the mediating effect of emotional exhaustion; contrary to expectations, customer-initiated interpersonal justice weakened the mediation effect of empathy.

Originality/value

This study makes a unique contribution to the existing marketing literature by first investigating the role of salespeople’s attribution of CSR motives in facilitating their VBS, which answers the call to identify factors that predict VBS. In addition, to the best of the authors’ knowledge, the authors are the first to test salespeople’s emotions as a mechanism of the link between their CSR attributions and selling behaviors.

Content available
Book part
Publication date: 24 April 2024

Brielle Gillovic, Alison McIntosh and Simon Darcy

Abstract

Details

The Disabled Tourist: Navigating an Ableist Tourism World
Type: Book
ISBN: 978-1-80455-829-4

Article
Publication date: 5 March 2024

Sining Kong, Weiting Tao and Zifei Fay Chen

This study examines the interplay between media-induced emotional crisis framing (anger vs sadness) and message sidedness of crisis response on publics’ attribution of crisis…

Abstract

Purpose

This study examines the interplay between media-induced emotional crisis framing (anger vs sadness) and message sidedness of crisis response on publics’ attribution of crisis responsibility as well as subsequent company evaluation and supportive behavioral intention.

Design/methodology/approach

A 2 (emotion: anger vs sadness) x 2 (crisis response: one-sided vs two-sided) online experiment was conducted among 161 participants in the USA.

Findings

Results showed that anger-inducing media framing of the crisis elicited higher levels of crisis responsibility attribution and more negative company evaluation, compared with sadness-inducing media framing. One-sided message response was more effective than two-sided message response in lowering attribution of crisis responsibility when sadness was induced, but no difference was found under the anger-induced condition. Attribution of crisis responsibility fully mediated the effects of emotional crisis framing on company evaluation and supportive behavioral intention toward the company.

Originality/value

This study is among the first to examine the interaction effect between emotional media framing and response message sidedness in an ambiguous crisis. Drawing on the interdisciplinary theoretical frameworks, this study integrates the situational crisis communication theory, appraisal-tendency framework and message sidedness in persuasion literature. As such, it contributes to theoretical development in crisis communication and offers communication managers guidance on how to effectively address emotionally framed crises.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 1 January 2024

Keshnee Padayachee

This investigation serves a dual purpose: providing preliminary results and serving as a pilot study to confirm the viability of the hypotheses advanced towards a full-scale…

Abstract

Purpose

This investigation serves a dual purpose: providing preliminary results and serving as a pilot study to confirm the viability of the hypotheses advanced towards a full-scale study. This paper aims to present the preliminary findings of an investigation that explored the constructs of personality traits and situational crime prevention theory (SCPT) as antecedents to social cognitive determinants (attitude, perceived behavioural control and subjective norms using the theory of planned behaviour [TPB] framing) and how these elements subsequently estimate compliant information security behaviour. Moreover, this paper delves into the contrasting influences of light and dark personality traits on insider information security compliance.

Design/methodology/approach

A cross-sectional survey was conducted to study SCPT measures and the personality factors dyad using a diverse but limited sample (n = 82).

Findings

There were ten significant direct relationships between SCPT factors and personality traits related to the components of the TPB. Seventeen hypotheses were not supported. However, these findings highlight the complexity of the topic under study.

Practical implications

Understanding individual differences within the compliance model could be used for custom training protocols, employee selection, assignment and specific types of information security interventions.

Originality/value

There is a scarcity of studies considering the effects of situational and personality factors, specifically the dark versus light triad of personality traits within the information security domain. Therefore, this preliminary result provides early insight that could guide further studies. This research could have important implications for organisations at risk of insider attacks.

Details

Information & Computer Security, vol. 32 no. 3
Type: Research Article
ISSN: 2056-4961

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Article
Publication date: 2 February 2024

Akriti Chaubey and Sunaina Kuknor

This paper aims to examine the barriers that act as a hindrance and are the reason behind the struggles for the successful practice of diversity and inclusion. It also provides…

Abstract

Purpose

This paper aims to examine the barriers that act as a hindrance and are the reason behind the struggles for the successful practice of diversity and inclusion. It also provides suggestions that organisations across the Asian region can adopt to have a conducive work environment to flourish diversity and inclusion.

Design/methodology/approach

Qualitative data were collected from 21 in-depth semi-structured interviews, where the male and female interviewee ratio was 6:4. The interviewees were diversity and inclusion leaders, diversity and inclusion consultants and human resources (HR) experts from Asian countries such as India, Sri Lanka, Malaysia, UAE, Singapore, Bangladesh and Nepal. The interviewees belonged to varied industries, including information technology, automobile, manufacturing, engineering, logistics and independent consultants. Every interview recorded was transcribed, and an inductive content analysis technique was used using NVivo. Broad themes and several antecedents were identified which hinder the successful practice of diversity and inclusion.

Findings

There exists a patriarchal mindset in society as the main reason; that is why Asian countries are finding it difficult and are struggling to embrace diversity and inclusion successfully. There is a lack of awareness amongst managers about how inclusive gender diversity impacts the company’s financial status. Reports show that companies that have female board members have better profit margins in comparison to those that do not.

Research limitations/implications

This study was conducted within one industry setting, the service sector; therefore, the findings may not apply to other industries because of the different organisational cultures and HR policies.

Practical implications

This study offers managerial implications that can help the organisation foster and embrace diversity and inclusion by overcoming the barriers.

Social implications

There should be fair and equitable inclusivity of females in the workplace. Female employees should be heard without biases and discrimination and allowed to speak up with equity. Females should not be seen differently during organisational decision-making, participation and empowerment.

Originality/value

To the best of the authors’ knowledge, this study is one of the few to explore the challenges faced by Asian region organisations to embrace diversity and inclusion by empirical evidence. The study shows how the Asian region struggles to go beyond gender diversity and move away from patriarchal hegemony, which is the study’s unique contribution.

Details

Journal of Asia Business Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1558-7894

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Book part
Publication date: 10 April 2024

Troy Heffernan

This chapter highlights Freire's history and ideologies allow the text to act as in introduction work for those interested in looking at education from a Freireian perspective…

Abstract

This chapter highlights Freire's history and ideologies allow the text to act as in introduction work for those interested in looking at education from a Freireian perspective, and as such it also helps pull together the many aspects of Freire's life and ideas. These points are important because a lot of existing texts and journal articles tend to view Freire from very distinctive perspectives. For example, far and away his most popular text is Pedagogy of the Oppressed, but this chapter explores what he wrote about in the 20 other books and dozens of journal articles he wrote. Freire wrote about oppression in education, but also in government, by race and language, and throughout these explorations is a myriad idea about how oppression works, and why the oppressed let themselves be controlled by a minority. Highlighting these facts is a key starting point to the book.

Details

Academy of the Oppressed
Type: Book
ISBN: 978-1-80455-316-9

Book part
Publication date: 28 May 2024

Soumyen Sikdar

The global economy has already experienced recession in 1975, 1982, 1991, 2007 (the Great Recession or the Global Financial Meltdown), and 2020 (The Pandemic Recession). When hope…

Abstract

The global economy has already experienced recession in 1975, 1982, 1991, 2007 (the Great Recession or the Global Financial Meltdown), and 2020 (The Pandemic Recession). When hope of recovery has just started to emerge with real gross domestic product (GDP) growth reaching 5.7% in 2021, dark clouds are gathering ominously on the horizon again. In January 2022, the World Bank's forecasts (for global growth) were 4.1% for 2022 and 3.3% for 2023. Not only the indicators like industrial activity are shrinking, consumer and investor confidence is at a low point, workers are losing jobs, profit margins and global trade are showing a downward trend, after a period of post-pandemic expansion. But most worrying is the slowing down of the Big Trio of USA-China-Euro Zone that currently accounts for over 50% of real global GDP in Purchasing Power Parity (PPP) terms and contributed 62% to global growth over 2015–2019. Moreover, energy and food prices are showing rising trend, and Ukraine war is showing no sign of ending in the near future. In this context, the present chapter attempts to analyze whether with prices rising and productive activities (including trade) shrinking (described as “stagflation”), is the world headed for another serious slump, and if that happens, what will be its severity? It also tries to point out some limitations of the policy suggestions of the structural projection models used by the World Bank. It also tries to point out the policy suggestions of the models used by the World Bank.

Details

Contemporary Issues in International Trade
Type: Book
ISBN: 978-1-83797-321-7

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