bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intellectual Capital
Authors: Mouritsen Jan , Bukh Per Nikolaj 
Published: January 2015

AbstractIntellectual capital (IC) consists of human capital, organizational capital, and relational capital, and their relationships. It has been said to be important to explain the difference between market value and book value of a firm, but measurement ofICis more likely to be important because it forms a starting point for understanding and managing value‐creating processes. Three distinct agendas withinICmanagement and research can be identified. The first concerns to measure the components ofIC, the second attempts to relate indicators to effects using statistical models, while the third links the indicators through narratives. MeasuringICfocuses attention on the role of the individual versus the organizational processes.IChas gained much interest but the role of measurement and the relationships between indicators are still open to debate.
Product Cost Determination
Authors: Balachandran Kashi R. , Callen Jeffrey L. 
Published: January 2015

AbstractAllocation of costs of a commonly used service center by several jobs is an important aspect of determining product costs. Jobs that access a common service center cause delay to other jobs and this is captured in this article for developing a theoretically correct opportunity cost approach to cost allocation. The approach is used to determine the benefit obtained from setting up a capacity for the center to help in the determination of whether to outsource the service or to set up own facility.
Accounting Ethics
Authors: Knapp Michael C. 
Published: January 2015

Abstract
The Code of Professional Conduct of the American Institute of Certified Public Accountants serves as the blueprint for all other ethical codes employed within the US accounting profession. Six ethical principles provide the foundation of that code with the lynchpin being “integrity.” Integrity is measured in terms of what is just and right. Accountants should test major decisions they make by simply asking, “Am I doing what a person of integrity would do? Have I retained my integrity?” A major source of ethical dilemmas for accountants is the inherent conflict of interest between corporate executives responsible for disseminating financial information for their organizations and the needs of third parties who must use such information to make critical economic decisions. Financial reporting scandals involving companies such as Equity Funding, WorldCom, and Lehman Brothers demonstrate the enormous pressures that accountants routinely face in resolving such ethical dilemmas. As the accounting profession has matured in emerging economies around the globe, new generations of accountants have been forced to resolve challenging decision scenarios that stem from the inherent conflict of interest between preparers and users of financial information.
Contracts and Contracting
Authors: Bronaugh Richard N. 
Published: January 2015

AbstractThe civil wrong identified by the common law of contract is the existence of a broken promise thus contract is rooted in a moral concept. To be binding, the act of promising must be made without fraud or force; unconscionability of terms based on an imbalance of bargaining power may invalidate a contract. Also there must be consideration extended from the promisee thus it is not promise of a gift. Though a contract is said to show parties “in agreement”, “an agreement” can be found on objective grounds. Relief in contract is normally money damages not an order of performance.
Corporations and the Law
Authors: Johnson Lyman 
Published: January 2015

AbstractLaw influences corporations in many ways. Corporations are distinct legal persons and law grants them broad powers. This has facilitated the corporation's role in fostering economic growth. Law also specifies the internal governance and decision‐making structure of corporations, and extensively regulates corporate conduct through many civil and criminal statutes. Corporate influence, and various scandals and business failures, have spurred heightened interest in business ethics and social responsibility
Compensation, Ethics Of
Authors: Arnold Denis G. 
Published: January 2015

Abstract
Questions of how to determine what pay is deserved for a particular job, wage limits and wage equity comprise the main categories of dispute in regard to ethical compensation practices. In light of the means‐end principle, at a minimum employee compensation should be determined by qualities of individual workers, notably effort, productivity, education, exposure to danger, and the relative value of one's work to others. Calculations based on these factors can be used to justify wage differences among individuals laboring in the same field, e.g., medical doctors vs. a nurses. Loyalty to the employer, adherence to statutory regulations or performance standard, may also be justifiable considerations. Market dynamics of supply and demand may also shift compensation independent of individual qualities. But where lawful wages fall below the threshold of what one needs to live with dignity in a particular society, the ethical questions still surface, focusing primarily on pay that adequately recognizes the inherent dignity of persons vs. pay that serves the society's interests overall. Executive pay and differentials between men and women are among compensation issues getting increased scrutiny.
Consequentialism
Authors: Langenfus William L. 
Published: January 2015

Abstract
Consequentialism holds that the moral evaluation of acts, dispositions, or any other possible object of moral assessment, is exclusively related to their contribution to an impartially good overall state of affairs. The continued appeal of such a conception rests upon this fundamental idea. Somehow, it is thought, morality must have something essentially to do with how these affect the world and make it either a better or worse place. A consequentialist perspective inherently captures this idea and makes it the ultimate basis of morality. However, a fully developed consequentialist theory must address a variety of further questions. What conception of good/value is to be incorporated into the theory? Does it require one to “maximize” good outcomes or merely generate satisfactory outcomes that are deemed “good enough?” How does the theory assess and combine these various consequentially relevant factors into a coherent view? And finally, can the moral conception respond adequately to the objection that it is radically too demanding for normal human agents? The article addresses these elements essential to the formulation and development of a consequentialist theory.
Corporate Crime
Authors: Mathews M. Cash 
Published: January 2015

Abstract
Corporate crime has continued to proliferate despite codes of ethics, training, governmental regulation, and punishment. Regulatory scrutiny of corporate and executives' behavior and misbehavior has waxed and waned over the past few decades. While many corporations and their executives have taken corporate social responsibility seriously, too many others have taken such issues lightly. The lack of progress in corporate social responsibility requires that vigilance over corporations and their executives must continue.
Corporate Moral Agency
Authors: French Peter A. 
Published: January 2015

Abstract
The article summarizes the theory that corporations and corporate‐like entities can satisfy the conditions of being intentional actors and qualify as moral agents to which moral principles and rules apply and be held morally responsible for what they do. The theory is an alternative to the methodological individualist's interpretation of corporations as merely contractual relations between human moral agents with no moral status of their own. It provides a synopsis of the locus classicus of the theory that was developed by Peter French and clarifies that holding a corporation morally responsible for an action or event does not exclude the possibility that a human moral agent may also be responsible for the same action or event.
Socially Responsible Investing
Authors: Larson Andrea 
Published: January 2015

Abstract
SRI directs capital to socially responsible companies. Its fundamental principle is the alignment of financial goals and social/environmental responsibility. The article provides insights on the history of SRI, which can be traced all the way to the seventeenth century. However, especially from the mid‐1990s onwards, SRI has been characterized by rapid growth. It distinguishes and elaborates on three SRI strategies that have evolved over time: screening, shareholder advocacy, and community investment. The article points out that SRI does not merely offer equal returns than conventional investments, but often outperforms the market. As such, SRI will become an important driver for responsible business practices.
Communitarianism
Authors: Bell Daniel A. 
Published: January 2015

AbstractA theory that contends that the individual develops and can flourish morally and politically only within the context of a community. Modern‐day communitarianism began in the upper reaches of Anglo‐American academia in the form of a critical reaction to John Rawls's landmark book of 1971, A Theory of Justice. Drawing primarily upon the insights of Aristotle and Hegel, political theorists disputed Rawls's assumption that the principal task of a government is to secure the liberties and economic resources individuals need to lead freely chosen lives. Just as liberals sometimes have to choose between ideals (e.g., freedom and equality) that come into conflict with one another if a serious effort is made to realize any one of them fully, so communitarians may have to make some hard choices between valued forms of communal life.
Economic Liberty
Authors: Mack Eric 
Published: January 2015

Abstract
Economic liberty consists in the freedom of agents to dispose, for economic purposes, of the objects or powers to which they are entitled in any way they choose as long as this disposition does not prevent other agents from enjoying a comparable discretionary control over the objects and powers to which they are entitled. Thus, economic liberty is a major subcategory of liberty understood as the freedom to dispose of one's own as one chooses. As the definition of economic liberty makes clear, determining whether an agent enjoys or suffers a loss of economic liberty requires prior judgments about what entitlements that agent has.
Fiduciary Duty
Authors: Boatright John R. 
Published: January 2015

Abstract
Fiduciary duty is the duty of an individual or an organization in a position of trust to act in the interest of another party with the skill and competence of a reasonable, prudent person. Fiduciary duty is relevant in business primarily to describe the responsibility of those entrusted with financial assets or with control of corporations, especially officers and directors. The basis of this duty is usually a contract by which a fiduciary agrees to serve the interests of another.
Financial reporting
Authors: Ponemon Lawrence A. 
Published: January 2015

Abstract
Financial reporting is the process of collecting, processing, and disclosing an organization's economic activity. Using one currency, and standard accounting rules, the process involves gathering data on business transactions and using the data to report on various aspects of the firm's financial position, summarized in statements including a balance sheet and income and cash flow statements. These and other specific outputs provide information for future decision making. Primary objectives for the process are to ensure control of assets, to create a timely, accurate and unbiased picture of economic activity and to hold management accountable to key stakeholders. This need for accountability combined with the public's reliance on full and truthful reports to gauge a firm's performance and worth form the basis for ethical practice in financial reporting. Conflict of interest between management and other stakeholders, whether perceived or real, are often the basis for such ethical errors as intentional misreporting or efforts to cover fraud. The independent auditor places a crucial role in ensuring that financial reports can be relied upon to determine the fiscal health of a company.
International Business Ethics
Authors: Donaldson Thomas J. 
Published: January 2015

Abstract
A blizzard of ethical issues surrounds transnational corporations. The most‐discussed involve labor standards, marketing practices, tax policy, economic impact, human rights, host government relations, and environmental responsibilities. Two distinct schools of thought have arisen about transnational responsibilities: the “minimalist” and “maximalist.” The minimalist argues that a transnational corporation's moral responsibilities are linked tightly to its economic purposes: to make profits for its investors and products or services for the public. Minimalists deny that it is ever the responsibility of the corporation in a host country to raise labor standards, fight corruption, improve the environment, discourage bias, or expand human rights, except insofar as doing so advances its more fundamental mission of making profits.
Motives
Authors: Hartman Edwin M. 
Published: January 2015

Abstract
You have a motive for performing an act if and only if there is something to be said for it from your point of view. You have a motive for doing anything that is in your interest, although in some cases you may have a stronger motive for not doing something of that kind. Motives can be causes of behavior even though we sometimes identify them through the behavior they cause, and usually cannot identify the law‐like regularities that link cause and effect.
Praxis
Authors: Nielsen Richard P. 
Published: January 2015

Abstract
Ethics praxis is ethical action that makes the actor a better person and the world a better place. It is action that is an end in itself. According to Bernstein (1971, ix), “The Greek term ‘praxis’ has an ordinary meaning that roughly corresponds to the ways in which we now commonly speak of ‘action’ or ‘doing,’ and it is frequently translated into English as ‘practice.’” As Bernstein (1971) interprets Aristotle, a contrast is made between two dimensions of life within the whole person, understanding (theoria), and action (praxis). Praxis does not refer to the mundane or to an anti intellectual person or to a person who is not concerned with ideas or theory. The end of the praxis dimension of life is living well or living appropriately within the polis, and within the community, within the organization. According to Bernstein (1971:x), “Praxis in this ⋱sense signifies the disciplines and activities predominant in man's ethical and political life” within the polis, within the community, within the organization.
Regulation
Authors: Magat Wesley A. 
Published: January 2015

Abstract
As defined in the classic treatise of Alfred Kahn (1970, P. 3), “regulation is the explicit replacement of competition with governmental orders as the principal institutional device for assuring good performance” in an industry. Systems of regulation are imposed by law through the political‐choice process in order to improve the performance of the industries. Regulation operates through agencies, who act as the agents of the administrative and legislative branches of government in carrying out the laws.
F
ederal
S
entencing
G
uidelines
Authors: James Ron 
Published: January 2015

Abstract
The Federal Sentencing Guidelines for Organizations (FSGO), created in 1991 by the United States Sentencing Commission, address consistency in sentencing organizations convicted of failing to comply with the law. The Guidelines provide incentives for good corporate behavior through significant reduction of sentencing and, financial penalties if the organization demonstrates seven elements of an effective compliance program. In 2004, the FSGO were updated to include an emphasis on the importance of creating and sustaining a culture committed to ethical behavior and compliance with the law.
Self‐Assessment and Improvement Process
Authors: Maines T. Dean 
Published: January 2015

Abstract

The SAIP is an assessment method that helps organizations integrate moral values within their policies, practices, and culture. The method is modeled upon the assessment approach pioneered within the Baldrige Performance Excellence Program. SAIP‐based assessment tools translate a set of moral principles into an inventory of questions concerning a firm's management system. Answering these questions on the basis of evidence – for example, using documents that describe
how
the organization operates, as well as the
outcomes
it has attained – yields a qualitative and quantitative appraisal of the degree to which the principles have been embedded within the policies and processes that shape its work. The assessment results also support the formulation of initiatives designed to better align the organization's management system with these moral standards. Applied periodically, SAIP‐based assessment tools help firms establish a discipline of continuous learning and improvement on organizational ethics. By providing leaders with a practical way to shape their firm's moral character, the SAIP method helps executives address the growing public expectation that, all enterprises will conduct their affairs in an ethically responsible manner.
Archetypes, Entrepreneurial
Authors: Miller Danny 
Published: January 2015

Abstract
Entrepreneurial archetypes are configurations of organizational attributes – typically of strategy, organization design, environment, and governance – that represent very common types of entrepreneurship in their context. The utility of these types is that they distinguish among different types of entrepreneurship, the situations in which these occur, the challenges they typically encounter, and the behaviors required for optimal firm performance under those conditions. The significance of archetypes is that, a rather few types can often describe in a fine‐grained way a large fraction of organizations or complex situations. Such empirically or conceptually derived types segment the complex world of organizations into more homogeneous and analytically tractable compartments. They allow researchers to make key distinctions among different types and situations, and thus more powerful generalizations and predictions within them. Indeed, a few variables often can be used to categorize a firm into a type, and from that categorization predictions can be made regarding the states of other variables, their relationships, and financial performance. This focus on archetypes gave rise to the early work on entrepreneurial orientation. Common entrepreneurial archetypes include business creation by a founding entrepreneur, innovation in an expanding enterprise, and expansion by a corporate builder.
Business Plan
Authors: Kuratko Donald F. 
Published: January 2015

Abstract
A business plan is a written document that details a proposed venture. It must illustrate the current status, expected needs, and projected results of the new business. The business plan represents the entrepreneur's roadmap for a successful enterprise. The business plan describes to potential investors and financial sources all of the events that may affect the proposed venture, including its projected actions and their associated revenues and costs. Thus, a business plan should describe every aspect of a particular business; include a marketing plan; clarify and outline financial needs; identify potential obstacles and alternative solutions; and serve as a communication tool for all financial and professional sources. Thus, the business plan is the major tool used to guide the venture's formation as well as the primary document needed to manage it.
Corporate Entrepreneurship
Authors: Kuratko Donald F. , Morris Michael H. , Covin Jeffrey G. 
Published: January 2015

AbstractCorporate entrepreneurship (CE) is being embraced by executives as more than simply a component of a company's strategy, but rather as the focus of an organization's success. The concept of CE has evolved over the last four decades and the definitions have varied considerably over time. With all of these various definitions taking shape, CE has still been a critical component to firms' efforts to establish sustainable competitive advantages as the foundation for profitable growth. This article describes Corporate Entrepreneurship as being manifested in companies either throughcorporate venturing– the adding of new businesses or portions of new businesses via equity investments to the corporation through three implementation modes – internal corporate venturing, cooperative corporate venturing, and external corporate venturing; orstrategic entrepreneurship– the exhibition of large‐scale or otherwise highly consequential innovations that are adopted in the firm's pursuit of competitive advantage. These innovations may or may not result in new businesses for the corporation. With strategic entrepreneurship approaches, innovation can be in any of five areas – the firm's strategy, product offerings, served markets, internal organization (i.e., structure, processes, and capabilities), or business model.
Creative Destruction
Authors: Pfarrer Michael D. , Smith Ken G. 
Published: January 2015

Abstract
Austrian economist Joseph Schumpeter identified the term, creative destruction as an evolutionary process within capitalism that “revolutionizes the economic structure from within, incessantly destroying the old one, incessantly creating the new one.” It is this “perennial gale” that every firm operates in, and in that “every piece of business strategy acquires its true significance”.
Creativity and Entrepreneurship
Authors: Zhou Jing 
Published: January 2015

Abstract
An idea that is novel but has no potential value or usefulness would not be considered creative. By definition, individual creativity is different from organizational innovation, in that the former involves the idea generation stage, whereas the latter includes both the idea generation and implementation stages. Thus, individual creativity often provides a starting point for organizational innovation. Creativity can be seen as a continuum ranging from low levels to relatively high levels.
Entrepreneurial Intensity
Authors: Morris Michael H. 
Published: January 2015

AbstractOrganizations vary in terms of how entrepreneurial they are. The concept of entrepreneurial orientation (EO) seeks to capture this variability by focusing on the extent to which a company is innovative, risk‐taking and proactive. This article argues that EO fails to fully capture how entrepreneurship is actually manifested in organizations, as it incorporates only the degree of entrepreneurship. To address this limitation, the term entrepreneurial intensity (EI) is introduced. Focusing on the occurrence of entrepreneurial events within an organization, EI reflects both how often the company engages in such events (frequency) and how innovative, risky, and proactive those events are (degree). An entrepreneurial grid is presented with degree and frequency of entrepreneurship on the axes. Using the grid, a number of different strategic entrepreneurial postures can be identified (e.g., high frequency/low degree, medium frequency/high degree). It is posited that the appropriate combination for a given organization depends on its industry and market context. Further, extant evidence suggesting a positive relationship between EO and performance should be re‐assessed with this context in mind. Rather than concluding that being more entrepreneurial inherently leads to better performance, it is argued that a company that does better at the combination of degree and frequency that is most appropriate for its context will be the superior performer.