Business Administration, Management, and Operations Commons^™

Lost Opportunities: The Underuse Of Tax Whistleblowers, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Legal literature on whistleblower programs often assumes an agency’s ability to effectively use a whistleblower tip. This article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service’s dismal performance. The article uses Fourth Amendment jurisprudence, taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.

Responsible Sales And Service Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy

Books/Book Chapters

The safe service of alcohol is of vital importance to those in the food and beverage industry - failure to act responsibly can result in fines, loss of license and the potential closure of the business. Responsible sale and service of alcohol (RSA) is important for all levels of the hospitality, tourism and retail service industries to minimise the risk of alcohol-related problems associated with the use and abuse of alcohol by any person. Management and all staff who sell or supply alcohol must promote and support a safer environment for alcohol to be consumed in a professional and responsible …

Managing For Resilience: Lessons From Ecology, Nancy E. Landrum, Ray Dybzinski, Amina Smajlovic, Brian M. Ohsowski

School of Environmental Sustainability: Faculty Publications and Other Works

Understanding and developing resilience is becoming increasingly important in business for both leaders and organizations. Resilient organizations can successfully navigate uncertainty and change. Resilience, however, is a poorly understood attribute. We thus turn to ecosystem resilience theory to understand the concept of resilience. We identify four lessons that can be adapted from management for ecological resilience to management for business resilience: 1) resilience can be positive or negative depending on the nature of the function it supports, 2) diversity of individuals, departments, flows of information, perspective, and other attributes contributes to resilience, 3) because we have imperfect knowledge about the …

An Action Plan For Implementing Responsible Management Education In Business Schools In The Uk And Ireland, Maeve O'Connell, Lorraine Sweeney

Other resources

Recent corporate scandals have resulted in criticism of business schools for graduating students who put too much emphasis on shareholder value and profit maximisation but neglect the broader social and environmental context in which businesses operate. The Principles for Responsible Management (PRME) are a set of voluntary standards developed in 2007 under the coordination of the UN Global Compact, to address weaknesses in ethical education. This paper reviews the context of the PRME principles and UK and Irish school signatories’ approaches to implementation through a review of their reports to PRME to outline the range of options available to a …

Designing An Effective Information Security Policy For Exceptional Situations In An Organization: An Experimental Study, George S. Antoniou

CCAC Theses and Dissertations

An increasing number of researchers are recognizing the importance of the role played by employees in maintaining the effectiveness of an information security policy. Currently, little research exists to validate the relationship between the actions (behaviors) taken by employees in response to exceptional situations (antecedents) regarding an organization’s information security policy, the impact (consequences) those actions have on an organization, and the motives that prompt those actions. When these exceptional situations occur, employees may feel compelled to engage in behaviors that violate the terms of an information security policy because strict compliance with the policy could cause the organization to …

4th And 205: How A Rush Of Global Comments Blocked The Sec’S First Attempted Punt Of Attorney-Client Privilege Under Sarbanes-Oxley, John Paul Lucci

Touro Law Review

No abstract provided.

Nepali Corporate Culture Of Giving: Investigating Practices Of Corporate Social Responsibility, Taylor Knoop

Independent Study Project (ISP) Collection

The purpose of this research is to explore corporate Nepal’s definition of corporate social responsibility (CSR), how these definitions influence corporations’ activities and the motivation and rationale behind giving. Multiple factors are impacting the practice of CSR, such the historical influence, personality of industry sector, post-conflict recovery efforts, and trust and transparency in giving. However, corporations’ definition of CSR contradicts the type and level of activities they engage in. The rhetoric is often stronger than the action undertaken, although there is slight trend towards a more incorporated social responsible business model, particularly in the financial and tourism industries. The primary …

El Caso De Madygraf (Ex-Donnelley): Una Exploración De La Tensión Entre La Legalidad Y La Legitimidad De Las Empresas Recuperadas En Argentina / The Case Of Madygraf (Ex-Donnelley): An Exploration Of The Tension Between The Legality And The Legitimacy Of Recovered Businesses In Argentina, Maggie Joyce

Independent Study Project (ISP) Collection

In December 2001, Argentina declared the largest economic debt default in history. Following the default, Argentina’s economy spiraled into depression and a severe economic crisis plagued the country. Unemployment skyrocketed, dollar shortages continued, and many businesses closed under financial pressures. As private business and large corporations alike shut their doors indefinitely, oftentimes under the auspices of fraudulent bankruptcies, freshly unemployed workers across the country reclaimed their right to work by occupying their workplaces and eventually putting them back into production. These businesses now under worker control are part of the empresas recuperadas, or recovered businesses, phenomenon. The fight for existence …

Modeling Diversity Management Practices In Corporate Ethics: The Spillover Effect, Yves-Rose Saintdic

Dissertations, Theses and Capstone Projects (Full IR Collection)

Little is known about the relationship between workplace diversity and corporate ethics even though these two initiatives share similar ethical roots (Alder & Gilbert, 2006), and are quite popular in corporate America (Kochan, Bezrukova, Ely, Jackson, Joshi, Jehn, Leonard, Levine, & Thomas, 2003; Murphy, 2001). This study seeks to contribute to knowledge in these two areas by assessing whether diversity’s contributions to firm performance are maximized through its effects on the firm’s ethical processes. Using data that were collected on a sample of Fortune 500 firms, this study tested several hypotheses with predictor variables that represent two manifestations of diversity …

Betting The Farm: Cases In Ethics, Annetta M. Gibson

Faculty Publications

Lake Union Trust Services Seminar

Sustainability, Stakeholder Perspective And Corporate Success: A Paradigm Shift, Eunsup Daniel Shim

WCBT Faculty Publications

In this paper, I argue that the corporation can ‘do well by doing good’ in the long run if they take the stakeholder perspective. Corporations narrowly focused on short-term profits, can make business decisions that could be detrimental to long-run sustainability. For example, firms might not be making enough investments in Research and Development, producing potentially harmful products, and might not pay enough attention to their corporate image. The stakeholder perspective promotes ethical business decision-making and focuses on long-run sustainability by emphasizing a stable customer base, employee well-being, a better corporate image, and corporate social responsibility. Ethical decision-making includes a …

Leading Happiness: Leadership And Happiness At Work In Certified B Corporations, A Qualitative Study Of Leaders And Employees To Understand The Influence Of Shared Leadership On Worker Happiness Within Certified Benefit Corporations, Travis Hellstrom

Capstone Collection

The Certified B Corps movement is setting a new standard for businesses, committing to a multiple stakeholder orientation focused on community, environment and the workplace in addition to financial profit. More than 1,000 companies, including well-known companies like Patagonia, Ben & Jerry’s, King Arthur Flour, and Etsy, have joined the ranks of Certified B Corps in over 30 countries.

The B Corps certification is understood to promote a set of organizational practices, which envision improved employee performance and well-being. An important element of that well-being is employee happiness. Previous research has shown that improved business leadership practices can have significant …

Retaliating Against Customer Interpersonal Injustice In A Singaporean Context: Moderating Roles Of Self-Efficacy And Social Support, Violet Ho, Naina Gupta

Management Faculty Publications

Few studies have examined the relationship between customer injustice and employees' retaliatory counterproductive behaviors toward customers, and those that have done so have been conducted in a Western setting. We extend these studies by examining the relationship in a Singaporean context where retaliatory behaviors by employees might be culturally constrained. While the previously established positive relationship between customer injustice and counterproductive behaviors was not replicated using peer-reported data from employees across two hotels in Singapore, we found that individuals' self-efficacy and perceived social support moderated it. Specifically, the injustice-to-counterproductive behaviors relationship was positive for individuals with high self-efficacy, and for …

For-Profit Social Enterprise: Creating Value For Consumers & Society In The Face Of Competition, Sarah J. Quirk

Honors Scholar Theses

The goal of social enterprises is to attain social, cultural, community, economic, or environmental outcomes. They achieve this by generating revenue from the goods or services they sell. In recent years, social enterprises have grown notably in popularity, number, and profitability worldwide, as the model for social enterprise has been refined. This paper aims to answer the question, what makes for-profit social enterprises successful? Is it their product, price, place, promotion, social mission, the prior success and capital of the social entrepreneur, a cult-like following, or the aspirational nature of socially minded consumers? This thesis will examine real-life social enterprise …

Protecting Minority Shareowners’ Interests, Singapore Management University

Perspectives@SMU

Understand what rights you are giving away when approving a general mandate request.

A Matter Of Trust, Singapore Management University

Perspectives@SMU

Business is trusted more than government, but both need the other to become more trustworthy.

Leading With Character, Singapore Management University

Perspectives@SMU

Procter & Gamble’s former CEO speaks about taking responsibility and acting quickly to succeed.

Empirical Study On The Relationship Between Ethical Leadership And Organizational Climate Of Innovation, Virlena Crosley

Doctor of Business Administration (DBA)

In today’s world, it is imperative that organizations continuously innovate because their long-term survival is threatened when they do not. Research has shown that two elements are required for an organization to be innovative: an innovative climate and an effective leadership style. Recent studies have begun to explore the relationship between the ethical dimension of leadership and outcomes of an innovative climate, such as promotion of technological innovation and support for innovation.

While there is evidence that ethical leadership may improve innovative climate, the relationship between the two constructs has not been explored. The purpose of this study was to …

The Analysis Of The Hcs Department's Injury And Illness Prevention Program, Matthew Evers

BioResource and Agricultural Engineering

The Horticulture and Crop Science department had created their own Injury and Illness Prevention Program (IIPP) which was placed online using Cal Poly’s “PolyLearn” module. The program had just been created and generally covered some of the basic IIPP elements required by CalOSHA law, however it had various points of improvement to fulfill all IIPP regulations. It was found that the program content was not in compliance with CalOSHA laws regarding hazard inspection, training, and record keeping, but through meetings with the various department staff, these areas were brought into compliance with CalOSHA requirements, or are expected to be …

The Ethical-Religious Framework For Shalom, Michael E. Cafferky

Faculty Works

This paper explores the ancient Hebrew Decalogue, the Ten Commandments, a traditional ethical-religious framework for business conduct, in terms of its contribution to well-being. Some elements of the Decalogue align with what contemporary scholars believe are generally-accepted moral principles expected of businesses. This paper addresses the question of how all the elements of the Decalogue contribute to the Hebrew concept of Shalom. The purpose of the Decalogue is established in the context of a covenant community of believers. Each of the Ten Commandments is evaluated in terms of its contribution to Shalom.

Achieving A Competitive Advantage Through Ethical Business Practices An Ethnographical Case Study, Valarie Denney

Publications

Ethical leadership can be a key driver of corporate behavior but it is an individual’s sense of ethics that has an impact on business success. The specific problem was that despite the plethora of academic, government, and industry studies, it remained unclear whether investing in ethics provided a competitive advantage for businesses. The purpose of this qualitative, ethnographic case study was to examine how the internal stakeholders in a single business defined and applied ethics and what elements of the business culture and competitive environment affected decision-making. The research was a practical application of the stakeholder theory, normative ethics and …

Stewardship In The Interests Of Systemic Stakeholders: Re-Conceptualizing The Means And Ends Of Anglo-American Corporate Governance In The Wake Of The Global Financial Crisis, Zhong Xing Tan

Journal of Business & Technology Law

No abstract provided.

Should Courts Do Behavioral Analysis Of Boardroom Conduct?, Dale A. Oesterle

Journal of Business & Technology Law

No abstract provided.

Policing The Social Media Water Cooler: Recent Nlrb Decisions Should Make Employers Think Twice Before Terminating An Employee For Comments Posted On Social Media Sites, Eric Raphan, Sean Kirby

Journal of Business & Technology Law

No abstract provided.

Maryland's Social Networking Law: No "Friend" To Employers And Employees, Alexander Borman

Journal of Business & Technology Law

No abstract provided.

A Moral Debate: The Responsibility Of Human Resource Professionals In The Implementation Of A Code Of Ethics, Erika Felty

Senior Honors Theses

The overarching idea of this thesis is that human resource professionals have a responsibility to oversee a code of ethics that governs employee behavior within an organization. Although the development and implementation of such a code is a collaborative effort between stakeholders, human resource managers bring value to a code through factors such as training and communication. Initially, one must define ethics and a code of ethics, in order to better understand the creation, management, and implementation of the code. Recent ethical situations in the world today, such as Enron and TI Instruments, establish and exemplify the purpose and overall …

Is There Sufficient Guidance To Detect, And Obtain A Conviction For, Occupational Fraud In Ireland?, Carmel Buttimer

Masters

There has been an increased focus in the Irish media on fraud, particularly since the collapse of Anglo Irish Bank in 2007. There has however been little academic research undertaken into occupational fraud in Ireland. This study will examine whether or not the current guidance to detect and convict occupational fraud in Ireland is sufficient.

This study achieves its objective by examining the content of press articles reporting thirty-five occupational fraud cases convicted in Ireland in the period 2002 to 2013. It categorises the content of the articles using a framework developed by Cohen et al. (2010), which combines the …

An Empirical Examination Of The Determinants Of The Us Financial Ceos' Compensation For The Post-Financial Crisis Period, Eunsup Daniel Shim, Jooh Lee

WCBT Faculty Publications

The US financial crisis of 2008 and subsequent Global Financial Crisis were considered by many economists the worst financial crisis since the Great Depression of the 1930s. As a results, Dodd-Frank Act has passed and aims “(1) to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end "too big to fail", (2) to protect the American taxpayer by ending bailouts, (3) to protect consumers from abusive financial services practices, and for other purposes.”*** The enactment of Dodd-Frank Act, in part, intended to significantly influence accountability on executive compensation especially for …

Facilitating Successful Failures, Michelle M. Harner, Jamie Marincic Griffin

Faculty Scholarship

Approximately 80,000 businesses fail each year in the United States. This article presents an original empirical study of over 400 business restructuring professionals focused on a critical, arguably contributing factor to these failures—the conduct of boards of directors and management. Anecdotal evidence suggests that management of distressed companies often bury their heads in the sand until it is too late to remedy the companies’ problems, a phenomenon commonly called “ostrich syndrome.” The data confirm this behavior, show a prevalent use of loss framing, and suggest trends consistent with prospect theory. The article draws on these data and behavioral economics to …

Ethical Issues In Knowledge Management: Conflict Of Knowledge Ownership, Isabel D. W. Rechberg, Jawad Syed

Publications and Research

Purpose: This paper reviews ethical issues inherent in the theorisation and practice of knowledge management (KM) with specific attention to the conflict of knowledge ownership between organisations and individual employees.

Design/methodology/approach: Relevant literature was identified and reviewed via EBSCO host and ISIWeb.

Findings: The paper notes that knowledge, although rooted in individuals, is often claimed or treated as owned by organisations, creating a conflict of knowledge ownership. The paper argues that such an approach to appropriation and management of knowledge leads to tension in knowledge processes between organisations and individuals, and also among individuals. This situation may, in turn, jeopardise …