顶刊推送《Journal of Business Ethics》 2021-174-4
《Contemporary Accounting Research》2021-38-4
《China Journal of Accounting Research》2021-14-4
《Journal of Accounting Research》2021年第59卷第4期
《Journal of Financial Economics》2022-143-1
Journal of Business Ethics
Volume 174, issue 4, December 2021
Special Issue on Management and Business Ethics
in Central and Eastern Europe
点击阅读原文,查看期刊详细信息!The Journal of Business Ethics publishes only original articles from a wide variety of methodological and disciplinary perspectives concerning ethical issues related to business that bring something new or unique to the discourse in their field. From its inception the Journal has aimed to improve the human condition by providing a public forum for discussion and debate about ethical issues related to business. In order to promote a dialogue between the various interested groups as much as possible, papers are presented in a style relatively free of specialist jargon.
FT 50 - This journal is one of the 50 journals used by the Financial Times in compiling the prestigious Business School research rank
Clarivates Journal Citation Reports® Ranking by Category
- Ethics 3/56
- Business 42/153
catalog
[1]. Management and Business Ethics in Central and Eastern Europe: Introduction to Special IssueAnna Soulsby, Anna Remišová & Thomas Steger [2]. Corruption, Bribery and Innovation in CEE: Where is the Link?Doren Chadee, Banjo Roxas & Alexandre Kouznetsov [3]. Corporate Social Responsibility in Liquid Times: The Case of RomaniaGeorgiana Grigore, Mike Molesworth, Andreea Vontea, Abdullah Hasan Basnawi, Ogeday Celep & Sylvian Patrick Jesudoss [4]. Inherited Scepticism and Neo-communist CSR-washing: Evidence from a Post-communist SocietyPetya Koleva & Maureen Meadows [5]. The Behavior of Organization in Economic Crisis: Integration, Interpretation, and Research DevelopmentVojko Potocan & Zlatko Nedelko [6]. Living with Corruption in Central and Eastern Europe: Social Identity and the Role of Moral DisengagementKatalin Takacs Haynes & Matevž (Matt) Rašković [7]. The Rise and Fading Away of Charisma. Leadership Transition and Managerial Ethics in the Post-Soviet Media Holdings
Abstract
1 Management and Business Ethics in Central and Eastern Europe: Introduction to Special Issue
Anna Soulsby
Nottingham University Business School, University of Nottingham, Nottingham, UK
Anna Remišová
Comenius University, Bratislava, Slovakia
Thomas Steger
University of Regensburg, Regensburg, Germany
Abstract:This special issue focuses on the developments in ethical standards in the post-communist countries of Central and Eastern Europe (CEE) including the former Soviet Union. Over thirty years have elapsed since the demise of the Soviet Bloc and, despite some common institutional features, the societies have had very different experiences with uneven developments across the region since the collapse of communism. In this special issue, the authors explore business and management ethics situated within the context of the challenges that face these still transforming post-communist societies. The papers cover a range of issues and countries including Albania, Belarus, Bulgaria, Croatia, the Czech Republic, Estonia, Hungary, Kyrgyzstan, Latvia, Lithuania, North Macedonia, Poland, Romania, Russia, Slovakia, Slovenia. Potential further avenues for research are identified in the field of business ethics in post-communist societies.
Keywords: Central and Eastern Europe, Communism and post-communist transformation, Management and business Ethics, Soviet Bloc
https://doi.org/10.1007/s10551-021-04924-y
2 Corruption, Bribery and Innovation in CEE: Where is the Link?
Doren Chadee
Deakin University - Melbourne Burwood Campus, Melbourne, VIC, Australia
Banjo Roxas
Deakin University - Melbourne Burwood Campus, Melbourne, VIC, Australia
Alexandre Kouznetsov
Torrens University Australia, Flinders Street, Melbourne, VIC, Australia
Abstract:This study investigates the influence of formal and informal institutions on firm innovation in transitional economies of Central and Eastern Europe (CEEs) by explicitly differentiating between corruption and bribery as distinct informal institutions. We integrate institutional theory and legitimacy theory to explain that the failure of formal institutions creates an environment of corruption which encourages firms to use bribes to facilitate economic exchange. We test our hypotheses on the innovation performance of a sample (n = 1603) of firms in 11 CEEs. The results show that weak rule of law and ineffective business regulations in CEEs propagate the perception of corruption that inhibits firm innovation. However, the use of bribery enables firms to transform this environment of corruption into innovation outcomes. The policy and managerial implications of our research for differentiating between corruption and bribery and our findings that bribery acts as the glue that binds formal and informal institutions are fully discussed.
Keywords: Innovation, Bribery, Institutions, Corruption, Central and Eastern Europe
https://doi.org/10.1007/s10551-021-04925-x
3 Corporate Social Responsibility in Liquid Times: The Case of Romania
Georgiana Grigore
School of Business, University of Leicester, Brookfield Campus, Leicester, LE2 1RQ, UK
Mike Molesworth
Henley Business School, University of Reading, Greenlands, Henley-on-Thames, RG9 3AU, UK
Andreea Vontea
Bucharest University of Economic Studies, Piața, Romană 6, 010374, Bucharest, Romania
Abdullah Hasan Basnawi
Henely Business School, University of Reading, Whiteknights, Reading, RG6 6UD, UK
Ogeday Celep
Henely Business School, University of Reading, Whiteknights, Reading, RG6 6UD, UK
Sylvian Patrick Jesudoss
Henely Business School, University of Reading, Whiteknights, Reading, RG6 6UD, UK
Abstract:Existing scholarly work on corporate social responsibility (CSR) frequently emphasizes either normative/ethical claims about social progress or instrumental/strategic claims about corporate effectiveness, yet less often acknowledges the moral conditions of those undertaking CSR within a specific cultural context. In this paper, we draw attention to the social conditions in which CSR takes place and the related ethics of the subjects that must enact it. Our approach is to document the lived experiences of practitioners in Romania, a post-communist society. Drawing from fifty-three depth interviews with both corporate responsibility practitioners, and managers in non-profit organizations who together work on CSR projects, we describe their experiences of the social and organizational environment, the CSR practices that are undertaken in this context, and the intended and unintended consequences of such work. Using Bauman’s theorization of ethics, including adiaphora and moral distancing, and Borţun’s interpretation of Romanianness, we then theorize liquid CSR as an ambivalence between adiaphoric practice (instrumental morality, careerism and self-interest) and the moral impulse to do good, resulting in both intended (short-term promotion and competitive victimhood) and unintended consequences (a potential for corruption and collateral beneficiaries).
Keywords: Corporate social responsibility, Zygmunt Bauman, Adiaphora, Liquid modernity, Romania
https://doi.org/10.1007/s10551-021-04926-w
4 Inherited Scepticism and Neo-communist CSR-washing: Evidence from a Post-communist Society
Petya Koleva
Coventry University, Priory street, Coventry, CV1 5FB, UK
Maureen Meadows
Coventry University, Priory street, Coventry, CV1 5FB, UK
Abstract:The sizeable theoretical and empirical literature on corporate social responsibility (CSR) and business ethics in Western, developed economies indicates that the topic has attracted significant interest from academics and practitioners. There is, however, less evidence of the practice of CSR and business ethics in non-Western, transition economies, as insufficient attention is paid to the contextual specifications and underlying processes that may lead to different versions of CSR. Therefore, this paper examines the practice and sense-making of CSR and business ethics from the perspective of the fertile and under researched post-communist context of Central and Eastern Europe (CEE), to join the growing academic debate about the impact of cultural and historical traditions on the practice and sense-making of CSR and business ethics in non-Western contexts. The study adopts a particular focus on the post-communist and under researched context of Bulgaria where CSR is still a relatively new phenomenon. By following an exploratory research design and by collecting qualitative data from 34 executives employed by public and private sector organisations in Bulgaria, the study finds that the local business environment is composed of a complex mix of various institutionalised pressures and challenges that predispose organisations to adopt a particular approach to CSR, ethical misconduct and CSR-washing. Apart from the significant contributions related to the practice, understanding and contextualisation of CSR in non-Western countries, the study also identifies challenges of business ethics in transition economies and adds depth to the emerging literature on CSR-washing by proposing a model for neo-communist CSR-washing. The study also offers contributions for practitioners and policy-makers.
Keywords: CSR, Post-communist countries, CSR-washing, Grounded Theory
https://doi.org/10.1007/s10551-021-04929-7
5 The Behavior of Organization in Economic Crisis: Integration, Interpretation, and Research Development
Vojko Potocan
Faculty of Economics and Business, University of Maribor, Razlagova 14, 2000, Maribor, Slovenia
Zlatko Nedelko
Faculty of Economics and Business, University of Maribor, Razlagova 14, 2000, Maribor, Slovenia
Abstract:We investigated the significance of an economic crisis for organizations’ ethical behavior, employees’ unethical behavior, and association. To capture the effect of the “2008’ World economic crisis,” we compared the behaviors of organizations and employees’ unethical behavior during a crisis with their behavior in more favorable circumstances before and after the crisis. We used structural equation modeling to analyze answers collected from 2024 employees in Slovenian organizations between 2006 and 2016. The results showed significant growth of organizational engagement in ethical behavior, despite the crisis in the middle of the observed period. The employees’ unethical behavior was significantly less acceptable in crisis compared to before the crisis, while after the crisis, its acceptability increased again, despite not significant. The aggregate sample revealed a significantly negative influence of employee’s unethical behavior on organizations’ ethical behavior that was not significantly different across the considered periods. The research suggests the need to manage the organization’s ethical behavior in times of economic downturn, like in the present COVID 19. Additionally, managers need to devote more attention to prevent employees’ unethical behavior and its influence on organizations’ ethical behavior.
Keywords: Economic crisis, Ethical behavior, Unethical behavior, Organizational behavior
https://doi.org/10.1007/s10551-021-04928-8
6 Living with Corruption in Central and Eastern Europe: Social Identity and the Role of Moral Disengagement
Katalin Takacs Haynes
Department of Business Administration, Lerner College of Business and Economics, University of Delaware, 210 Lerner Hall, Newark, DE, 19716, USA
Matevž (Matt) Rašković
School of Marketing and International Business, Victoria University of Wellington, 23 Lambton Quay, Rutherford House, Level 11, 1115, 6011, Wellington, New Zealand
Abstract:We examine corruption across three Central and Eastern Europe (CEE) countries (Hungary, North Macedonia and Slovenia) through a social psychology framework which integrates social identity theory, social cognitive theory and moral disengagement mechanisms. We illustrate how various social identities influence individual and collective action in terms of ethical behavior and corruption, thereby creating, maintaining and perpetuating petty, grand and systemic public/private corruption through triadic co-determination via cognition, behavior and the environment. Despite growing research on corruption normalization, less is known about the cognitive and behavioral mechanisms in ethical decision making, the cognitive workings of how individuals reconcile unethical behavior and the social psychological processes behind corruption in society and organizations. Expert interviews reveal internally conflicted multi-layered social identities perpetuating corruption, some embedded in nationalistic history and others tied to the European Union, which supports the divergent paths of CEE countries since the fall of communism. Some moral disengagement mechanisms are common across all three countries, while others are linked to specific circumstances. Social identity mechanisms feed into moral disengagement, which individuals draw upon to reconcile the conflict between unethical behavior and moral codes. Patterns of moral disengagement aggregate to the country level and explain normalization of corruption in CEE society and organizations.
Keywords: Corruption, Central and Eastern Europe, Social psychology framework, Social identity theory, Moral disengagement, Expert interviews
https://doi.org/10.1007/s10551-021-04927-9
7 The Rise and Fading Away of Charisma. Leadership Transition and Managerial Ethics in the Post-Soviet Media Holdings
Dinara Tokbaeva
Media, Management and Transformation Centre (MMTC), Jönköping International Business School (JIBS), Jönköping University, Gjuterigatan 5, Lokal B6061A, Box 1026, 551 11, Jönköping, Sweden
Abstract:This paper examines post-communist managerial ethics during the emergence and transition of charismatic leadership in two privately owned media holdings in Russia and Kyrgyzstan. These media holdings were bootstrapped in the 1990s and 2000s by people without management experience and connections. This paper argues that Weberian charismatic leadership was a necessary leadership style to start a private business for people without links to elite networks. However, once firms establish themselves on the market, charisma fades and yields itself to a legal-rational leadership style. In particular, the paper compares and contrasts the managerial ethics issues arising from the loyalty-based leader–follower relations in the charismatic leadership phase and the legal-rational phase of a firm’s development and maturation. While the legal-rational phase brings positive changes to workload management and employees’ rights for vacation and p/maternity leave, task delegation remains an unsolved issue. Ambiguous career advancement criteria of the legal-rational phase replace rapid career progression of junior and middle managers during the charismatic phase. By examining the dynamics of managerial ethics transformation, this study adds to the literature on post-communist leadership, management and governance. Recommendations are provided for privately owned firms on how to advance managerial ethics to attract and retain qualified talent.
Keywords: Post-communist, Managerial ethics, Charismatic leadership, Weber, Legal-rational leadership, Russia, Kyrgyzstan, Media holding, Emerging markets
信息审核:王建洋 长春工业大学 本科生
编辑团队成员名单:
张澳 湖南大学 会计学 大四石庚岩 信阳师范学院 会计学 研二
吴伟 浙江工商大学 会计学 研三
王萃芳 东北财经大学 企业管理 博二
王俊苏 重庆理工大学 MPACC 研一
日前,会计学术联盟社群再次重启,接受社会申请。联盟旗下的华人高端财会金融学者圈(现570余人),因其入群条件高,管理到位,氛围融洽,聚集了来自北美、欧洲、澳洲、港澳台以及大陆知名大学的会计金融学者,极大促进了海内外华人会计金融学者的交流与合作。第一微信群已满(500人),二群(70余人)现接受优秀财会.金融学者申请,加群的朋友从速!(联盟其他层次社群将有选性地开放,请大家及时关注公众号)
一、建群初衷:打造全球,有缘华人会计金融学者圈、朋友圈。因缘分而相聚,因互助而成长!通过互帮互助,加强合作,传递学术正能量,提升华人会计金融学者的国际影响力!
二、加强对象:(应同时满足A和B)A、人品与学品同等重要。有人品,更有学品,做学文,也是在做人。人做好,更有助于学问做好!人做好,朋友多,更有助于学问做好!学问做好了,影响帮助更多的人做好人,做好学问!
B、活跃在会计科研一线的有缘朋友,能认同广交朋友,传正能量,热心助人成长的理念,博士或在读博士,且满足以下其一:
1)有在国外SSCI期刊发表文章;2)在国外大学任教或国外读会计金融领域博士;3)在国内《经济研究》《管理世界》《南开管理评论》《会计研究》《审计研究》《金融研究》《中国会计评论》CJAR、CAFR、CJAS有文章发表的优秀盟友!
目前已有海内外560余位学者加入,成果发表在JF、JFE、RFS、JFQA、AR、RAS、CAR、AOS、《经济研究》、《管理世界》等国内外顶级期刊。
与国内外顶端学者交流,欢迎加入华人高端会计金融学者群,可联系盟小二(微信13717527221),加好友请注明:姓名+专业/学历/职称+单位,并提供科研成果佐证教材,符合条件的,将被邀请进群。
在读的会计或金融博士,如果条件还未达到的,欢迎联系萌小二,邀请您加入我们的中华会计金融博士群(800人余人),待条件满足后,再邀请您群高端群。
推/荐/阅/读
Recommended reading
推荐阅读:新华社总社2022年校招“财会类”毕业生
推荐阅读:世界500强,京东集团招聘财会岗
推荐阅读:特大型央企,中国大唐2022年校招财务审计专业
《Contemporary Accounting Research》2021-38-4
《China Journal of Accounting Research》2021-14-4
《Journal of Accounting Research》2021年第59卷第4期
《Journal of Financial Economics》2022-143-1
推荐阅读:985高校,同济2022年会计博导名单及报考指南!
推荐阅读:23位会计博导,西南财大2022年最新招生数据
推荐阅读:西部这所985院校,2022年将首招收会计博士研究生
WINTER
关注会计学术联盟
为财会人智慧成长赋能
近17万高端财会人关注
前沿.会议.招聘.本硕博