Business Commons^™

The Enduring Flame: Churchill’S Leadership Qualities And Their Relevance Today, Emilio F. Iodice

The Journal of Values-Based Leadership

No abstract provided.

Leadership Interview With Ai [Artificial Intelligence], Eya Mahouachi

The Journal of Values-Based Leadership

No abstract provided.

Water From Stone: Extracting Leadership Wisdom From Moses' Mistake In Striking The Rock, Hershey H. Friedman, Joshua Krausz

The Journal of Values-Based Leadership

This paper explores the leadership lessons embedded in the story of Moses striking the rock rather than speaking to it. While seemingly a simple act of disobedience, it highlights the crucial need for leaders to adapt their approach based on the situation. Just as Moses faced a new generation with different needs, leaders today must understand the complex interplay of social and psychological factors within their teams. Proactive problem-solving, rather than reactive responses, is critical. Furthermore, fostering a collaborative environment where individuals work towards a shared purpose, independent of a single leader, is essential to avoid dependency and encourage healthy …

Bridging The Cybersecurity Gap: Governance Challenges And Solutions For Caribbean Boards, Ron R. Sookram

The Journal of Values-Based Leadership

As cyber threats become increasingly frequent and sophisticated, boards play a crucial role in ensuring that their organizations are both protected and prepared to respond to cyber incidents. This paper assesses the level of readiness of Caribbean boards to oversee cybersecurity, identifying challenges such as limited resources, shortage of expertise, and a narrow perception of cybersecurity as an IT issue. Using a mixed-methods approach combining survey data and secondary research, the study reveals significant gaps in board awareness, strategic prioritization, and resilience-building capabilities. Findings underscore a pressing need for greater board engagement, with an emphasis on integrating cybersecurity into corporate …

Leadership In The Accountability Era: Resisting Values Drift Through Deliberate System Design, Christine Haskell

The Journal of Values-Based Leadership

This study introduces values drift— the gradual, often unconscious misalignment between actions and stated commitments, driven less by misconduct than by lack of awareness, inertia, or performance pressure. As an emerging leadership risk, values drift is increasingly amplified by algorithmic influence and efficiency metrics. This research extends the Values Lifecycle Framework to examine how leaders sustain values alignment in high-velocity, data-driven environments. Through qualitative interviews with 19 CEOs, three leadership typologies emerged: Defaulters, who maintain stability through routine; Correctors, who stand at pivotal choice points where recognition and response are possible but not guaranteed; and Balancers, who embed …

A Culture Of Accountability Through Ethical Leadership Drives Citizenship Behavior In Ghana’S Traditional System Of Leadership, Eric Yeboah-Asiamah

The Journal of Values-Based Leadership

This study seeks to investigate the influence of accountability on the community citizenship behavior of followers in Ghana's traditional system of leadership with the mediating role of ethical leadership behavior. A cross-sectional survey design was used to obtain quantitative data from 319 Ghanaians through questionnaires. Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.0.3 was utilized to test the study’s hypotheses. The results showed that accountability (ACC) was a significant predictor of ethical leadership behavior but had no direct effect on community citizenship behavior (CCB). Additionally, the relationship between ACC and CCB was partially mediated by ethical leadership behavior. …

Factor Analysis Of The Cultivated Leadership Questionnaire (Clq) And Measurement Against The Short Dark Triad (Sd3), Christopher Ewing, Michael Epstein

The Journal of Values-Based Leadership

This study aimed to evaluate the Cultivated Leadership Questionnaire (CLQ), a self-report tool designed to assess leadership based on key constructs such as self-regulatory behaviors, emotional intelligence, prosocial actions, positive motivational strategies, and personal influence. An exploratory factor analysis identified two main components that together accounted for 65.44% of the variance, suggesting a general leadership factor and a secondary factor capturing more specific leadership attributes. The study also examined the relationship between Dark Triad traits—psychopathy, narcissism, and Machiavellianism—and the leadership behaviors measured by the CLQ. The results revealed negative correlations between both Machiavellianism and psychopathy with leadership behaviors, while narcissism …

A Dynamic Leadership Approach In Different Situations And Contexts, Francois Kammoe

The Journal of Values-Based Leadership

This paper is one of the first to provide empirical evidence supporting the conceptualization of a dynamic leadership approach in which employee maturity and organizational dynamism help leaders make the right choice of leadership styles to improve employee job satisfaction. As business environments change and employee maturity differs in this dynamic business era, and as there is a chaos characterized by numerous leadership styles in the leadership literature, adopting a dynamic leadership approach has become important to identify the most effective leadership styles suitable for employees. A quantitative study using conditional process analysis was conducted to examine a dynamic leadership …

Evolving Leadership And Increased Wisdom – Understanding Ethical Leadership, Tangela Rutledge, Cam Caldwell

The Journal of Values-Based Leadership

Laying the foundation for understanding ethical leadership, we begin this paper by identifying a framework for understanding the leader’s roles based upon five dimensions for understanding leadership’s duties and responsibilities. We present a model for ethical decision making that addresses the complex factors of ethical decision-making based upon a virtuous continuum. We then review five levels of leadership identified by Jim Collins (2001) in his research about leaders – identifying the special significance of Level 5 leaders who enabled their companies to evolve from “Good” to “Great.” We describe the characteristics of leaders in each of Collins’ five leadership levels …

Crafting Ethical Problem-Solving Cultures: A Leader’S Role In Complex Adaptive Systems, Elizabeth A. Luckman

The Journal of Values-Based Leadership

In today’s complex and interconnected world, leaders play a critical role in fostering ethical problem-solving cultures within organizations. To enable leaders to succeed in this evolving landscape, this paper advocates for a necessary paradigm shift: a transition in mental models about how organizations function. Historically, organizations have been viewed as mechanistic systems, but there is a substantial opportunity to improve our work by viewing organizations as complex adaptive systems. This shift alters fundamental assumptions about organizational operations and redefines leadership as the creation of conditions for effective and ethical problem-solving. In this paper, I examine the changing mental models that …

Emerging Paths Of Presencing Leadership: A Nature-Inspired Framework For Cultivating Presencing As A Way Of Being, Olen Gunnlaugson

The Journal of Values-Based Leadership

This article reimagines leadership as an ecologically attuned practice of presencing, grounded in ethical responsiveness to nature’s underlying generative intelligence. It invites leaders to cultivate a nature-informed sensibility and imaginal attunement to emergence. Rooted in three naturesourced, orienting principles — the Rhizomic, Telluric, and Heliotropic — this framework integrates Dynamic Presencing’s (DP) foundational gestures of letting go, letting be, and letting come. These principles guide leaders through three interwoven narrative phases of leadership apprenticeship: Coming Home, Being Home, and Venturing Forth from Within. The Rhizomic principle invites a grounded, non-linear mode of leadership rooted in humility and openness, supporting leaders …

Empowering Hispanic Managers In The Us Through Authentic Leadership, Emotional Intelligence, Resilience, And Mindfulness, Louise Kelly, Ehsan Danesh, Patricia Denise Lopez, James Okrah, Eissa Hashemi

The Journal of Values-Based Leadership

This research investigates the relationship between authentic leadership, Emotional Intelligence (EI), resiliency, and mindfulness among Hispanic Managers in the US, contributing to the understanding of authentic leadership and its antecedents, particularly in the context of Latinx leaders in the United States. The study suggests that emotional intelligence, resiliency, and mindfulness play key roles in the formation of authentic leadership, especially in the Latinx community, where cultural values such as familismo, personalismo, and collectivism may influence leadership styles. It highlights the potential benefits of these factors, including improved self-awareness, empathy, and the ability to overcome adversity, while also acknowledging challenges and …

Deep-Seated Beliefs And Imagined Realities - Seeking What Identifies Us Collectively, Joseph P. Hester

The Journal of Values-Based Leadership

No abstract provided.

What American Executives Can Learn From Japanese Leadership, Mostafa Sayyadi, Michael J. Provitera

The Journal of Values-Based Leadership

Japanese leadership has encompassed worldwide success. For example, Toyota is an example of a leading and successful Japanese company. With its new and creative ideas, this company was able to rebuild the marginalized image of Japanese vehicles in the international business scene and take a large share of the car market in the world. We identified 5 secrets of success and long-term survival of Japanese companies: strategy, social capital, new competencies, leadership development, and systems approach. We will examine each and address how CEOs can emulate the success of Japanese leadership.

Washing Versus Shepherding: An Important Distinction, Phillip Johnson

The Journal of Values-Based Leadership

This article suggests a pragmatic, outcomes-driven approach to the ethical dilemmas faced by values-driven organizations when considering partnerships with entities that may not align with their principles. It examines the complexity of reconciling positive actions by "bad" actors, such as an oil giant investing in renewables or a controversial government addressing social issues. The article distinguishes between "washing"—reputation-laundering efforts driven by PR motives—and "shepherding", where organizations support initiatives that create substantive positive outcomes despite disapproving of the initiating entity.

While acknowledging the philosophical underpinnings of these dilemmas, the article advocates for an approach that prioritizes actions that demonstrably …

Democracy, A Philosophy Of Hope, Joseph P. Hester

The Journal of Values-Based Leadership

No abstract provided.

Aacsb Accreditation: The Gold Standard Or Fool's Gold, Cam Caldwell, Tangela Rutledge

The Journal of Values-Based Leadership

No abstract provided.

Perspective - Leadership And Management, Eric Silfen

The Journal of Values-Based Leadership

Why do we care?

Leadership is a word on everyone’s tongue. A hackneyed word. A much bantered about word. A word that engenders “good feeling”. A word that denotes reaching the pinnacle. A word akin to soaring heights. An Icarus word. A word that implies others will follow. A Pied Piper word.

But what is our view of leadership from below? What inspires us to be led? What makes us strive for this pinnacle? And why do we care? And why do we ignore that the leader might not be one of us?

In this article, we explore the origin …

Summer/Fall 2025

The Journal of Values-Based Leadership

No abstract provided.

The Tax Adviser, Volume 10, Number 12, December 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Author Index 12, Months Ended November 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Subject Index, 12 Months Ended November 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Spotlight, Robert F. Manning

Tax Adviser

No abstract provided.

Tax Clinic, James E. Power

Tax Adviser

No abstract provided.

Constructive Dividend Doctrine As Applied To Intercompany Pricing, Richard H. Kalish, Francis L. Dougan

Tax Adviser

No abstract provided.

Estate Planning: The Role Of The Marital Deduction In Estate Planning, George Weinstein

Tax Adviser

No abstract provided.

Federal Income Tax Simplification And The Political Process, John S. Nolan

Tax Adviser

No abstract provided.

Planning The Characterization Of Foreign Entities For U.S. Tax Purposes, Stephen P. Jarchow

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 10, Number 11, November 1979, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.