bluuebunny/crossref_metadata_2025_split huggingface dataset:
Organization types and corporate social responsibility reporting in Finnish forest industry
Authors: Tuominen Pasi , Uski Terhi , Jussila Iiro , Kotonen Ulla 
Published: October 2008

PurposeThe purpose of this paper is to contribute to literature on corporate social responsibility by comparing CSR reporting between co‐operative organizations and listed companies. The authors aim to illustrate whether the different values and principles of co‐operatives and public limited companies result in differences in CSR reporting between these organization types.Design/methodology/approachFirst, the authors introduce the concept of CSR reporting. Second, they extend their framework with some previous literature on co‐operation. Using qualitative methodology, they compare values and objectives as well as communication and reporting of the co‐operative to those of the listed companies. The analyses and the synthesis of CSR reporting and co‐operation literatures provides academics and practitioners with ideas on how to move towards a model of co‐operative CSR reporting.FindingsValues and principles of co‐operation do not significantly guide the CSR reporting of our case co‐operative. Instead, the issues emphasized in CSR reporting of our case co‐operative and the two investor‐owned companies are mostly related to common concern and the latest course of events throughout the world and the current issues in general. The study also indicates that the case co‐operative (Metsäliitto) falls behind in its CSR reporting to those of the listed companies (Stora Enso and UPM‐Kymmene).Research limitations/implicationsWhile the study helps to understand the role of organization type in CSR reporting, as such the findings are limited to the context of the study.Practical implicationsThe paper provides a good point of departure for students and practitioners interested in CSR reporting and co‐operatives.Originality/valueTo the authors' knowledge, so far the role of organization type (and the related differences in business objectives, values etc.) in CSR reporting has not received much of scholarly attention.
Is socially responsible behavior good business? An investigation of tomorrow's business leaders
Authors: Rodriguez Cano Cynthia , Sams Doreen , Schwartz Joe 
Published: October 2008

PurposeThe purpose of this paper is to seek to answer the question as to why socially responsible behavior is good business behavior.Design/methodology/approachA two (presence/absence of warning label) by two (potentially hazardous/not hazardous product) experimental design tested four hypothesized relationships.FindingsIt was found that the more favorable attitudes formed when warning labels are present support the notion that consumers recognize and value the stewardship principle. The findings are consistent with the emerging trend toward the triple bottom line philosophy. The difference between 2002 and 2006 for condition 4 (i.e. potentially hazardous with warning label) suggest that market activities (i.e. increase awareness of hazardous products) results in a dilution effect in which weaker inferences are formed from non‐diagnostic information. Research limitations/implications – Clearly, the use of only USA samples provides a limitation in that we cannot address how these issues might vary across nations. Furthermore, moderating variables that might explain some of the counterintuitive findings were not considered in this study. As with all scientific research, bias (e.g. replying with an inaccurate but socially acceptable answer) should be considered when interpreting the findings of this study.Practical implicationsThe current research makes two major managerial contributions: it supports the triple bottom line framework which suggests that the value of an organization should integrate economic, environmental, and social activities; and confirms the importance of voluntary labeling as a tool for capturing a competitive advantage.Originality/valueThis study addresses the gap in the literature as to the relationship between voluntary labeling, attitudes, and intentions and provides empirical evidence of the causal relationship.
Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders
Authors: Mohd Ghazali Nazli A. 
Published: October 2008

PurposeThe purpose of this paper is to identify “qualitative” factors influencing voluntary information disclosure in annual reports.Design/methodology/approachSemi‐structured interviews were held with twenty‐seven market participants in Malaysia to elicit opinions on issues related to voluntary information disclosure.FindingsAnalysis of interview responses revealed that factors influencing voluntary disclosure in annual reports include the quality of management, gaining analyst trust and promoting company shares, good news versus bad news, the existence of other channel of communication, governance structure and market forces.Research limitations/implicationsSome of the “qualitative” factors identified do not appear to be totally independent from one another. Further work using factor analysis can be an avenue for future research on accounting disclosure.Practical implicationsThe results also suggest that some companies may be willing to share information to selected interested parties such as analysts during private meetings rather than in a public document such as the annual report. Thus disclosure in a corporate annual report should not be taken as a conclusive measure of a company's extent of voluntary reporting.Originality/valueThis paper is one of few studies which adopts an interview approach to identify “qualitative” factors influencing voluntary information disclosure in annual reports.
The US financial services sector and illegal aliens: financial institutions legally meeting consumer demands – or social responsibility challenged business practices?
Authors: Hemphill Thomas A. 
Published: October 2008

PurposeThe purpose of this paper is to discuss and evaluate the existing public and business policies which regulate and influence the operating procedures of USA, financial institutions qualifying prospective customers for their financial products and services. The specific focus of the paper is on the controversial issue of whether many of these financial institutions are recognizing forms of identification, such as the individual taxpayer identification number and foreign government‐issued documents, which are either inadequate for this purpose or inadequately secured as a legitimate form of identification.Design/methodology/approachBy reviewing key USA laws and regulations pertaining to the legal qualification of prospective customers, the author is able to evaluate (based on available evidence) the business practices engaged in by certain members of the financial services sector.FindingsThe use of less secured forms of legal identification are allowing illegal aliens to gain access to a variety of financial products and services, thereby providing an environment conducive to encouraging further illegal entry and supporting residence of this population in the USA.Originality/valueThe paper offers an in‐depth analysis of USA laws and regulations which appear to offer contradictory guidance to financial service companies who are required to legally identify prospective customers of their products and services. Furthermore, while recommending new legislation to harmonize a public policy approach among federal agencies, i.e. to require secure forms of legal identification which are readily available to USA citizens and legal alien residents, the paper also explores how financial institutions are capable of enhancing their corporate citizenship profile and reputation, especially to stakeholder groups concerned with enforcement of immigration laws, by exercising enhanced voluntary business operating policies.
Understandable and functional organizational values: true or false?
Authors: Mattila Merita 
Published: October 2008

PurposeThe purpose of this paper is to show that in many earlier value studies, the emphasis has been in value management: this paper contributes to the value discussion through personnel perceptions in organizations (in different hierarchical levels). The aim is to study value processing more closely at company level and to find out what the phenomenon in practice means to the personnel: how they understand it. There is often said to be a contradiction between official and perceived values among personnel: these are studied further in this paper.Design/methodology/approachQualitative, multiple case study, interviews analyzed by content analysis.FindingsThis paper demonstrates value perceptions among personnel in three case companies and emphasizes the importance of mutual understanding of values in every day life. Personnel perceptions of organizational values are presented; especially the understanding of values as a management tool is studied further: values have to be understood through the own work before they can be really functional.Research limitations/implicationsThe quotations are interpreted through content analysis, so maybe another (e.g. discourse analysis) would have given deeper insight. Three different case companies are maybe too little to make any general assumptions.Practical implicationsThe need to reach mutual understanding about values among the whole personnel (not just the management) is extremely important in successful value processing. Too often these “soft” issues are forgotten and values are just declared by the management: no real understanding about organizational values exist. The practical implications are presented when suggestions for better values processing are given.Originality/valueThe paper demonstrates personnel perceptions in understanding organizational values. It is extremely important to clarify how people understand organizational values, before proceeding to the implementation process. This is too often forgotten in values studies.
Beyond philanthropy: corporate social responsibility in the Nigerian insurance industry
Authors: Obalola Musa 
Published: October 2008

PurposeThe purpose of this paper is to show that given the dearth of literature on how firms in the African continent have embraced and practiced corporate social responsibility (CSR), this study contributes to the CSR literature by examining managers' perceptions about CSR, structural changes to enhance, its implementation, and the pattern of current CSR actions in Nigeria.Design/methodology/approachThe study used quantitative approach and collected primary data through a three‐part structured questionnaire, from insurance firms operating in Nigeria. The 67 responses received were analysed descriptively and the results presented.FindingsThe overall results indicate a strong support for social responsibility and the translation of this support into action through involvement in some community based projects. Evidence from the study also suggests that social responsibility is still largely perceived as a philanthropic gesture.Research limitations/implicationsThe study only covers insurance firms operating in Lagos state. Furthermore, only one response represents the view of a firm, hence the need to exercise caution in generalizing the results.Practical implicationsSince the results suggest the readiness of the Nigerian insurance firms to go beyond the traditional view of profit and shareholders' wealth maximization, there must be a consistency between this posture and their actions.Originality/valueThe study provides an insight into perceptions about corporate social responsibility in the insurance industry, in a developing country and in Africa, which to the best knowledge of the author, have not been done before.
Exploring multicultural discourse in information technology documents
Authors: Piazza Carolyn L. , Wallat Cynthia 
Published: October 2008

PurposeThe primary purpose of this paper is to illustrate strategies college students learn to practice in their analysis of multicultural documents located through use of the internet.Design/methodology/approachStudents explored a variety of meanings for diversity within and across texts readily available in public databases. Using linguistic devices (forms and functions of discourse) as language resources, and following a propositional analytic scheme, students compiled samples of text from online documents.FindingsEvaluation of these compilations at the end of the course demonstrated that students can use conceptualizations of language forms and functions to identify representations of multicultural, and can identify attributions of the phenomenon of diversity using conceptualizations of science as propositional structures.Originality/valueThe value of this conceptual paper has been articulated: In what ways can projects that attempt to connect multicultural education and technology facilitate college students' critical engagement with diversity topics and issues?
Discrimination in legal practice
Authors: Cavanagh Jillian , Fisher Ron 
Published: October 2008

PurposeThis research aims to extend the traditional cultural divide between male and female lawyers by examining contradictory workplace policies that discriminate against the work and education of female auxiliary workers within general legal practice in Australia.Design/methodology/approachThe study uses membership categorisation devices, an ethnomethodological approach, to analyse two policy statements which are in common use in Australian legal practice.FindingsThe research finds that the statements, which are a merge of policy and procedures, are fundamentally contradictory. Whilst one prohibits and represses any discrimination against women, the other does not provide educational opportunities for employees, predominantly women, at the auxiliary level of employment. As a result female auxiliary workers are marginalised and their career prospects are diminished.Practical implicationsPolicies guiding work and education in Australian legal practice reinforce a culture of gender‐based discrimination. It is argued that espoused policies need to reflect policies in action by providing career opportunities for women auxiliary workers.Originality/valueThe research challenges the notion that espousing a policy of equal opportunity leads to women receiving the same educational opportunities as men in Australian legal practice. The research shows the importance of understanding how job category has cultural and gendered meanings.
Culture‐aware collaborative learning
Authors: Economides Anastasios A. 
Published: October 2008

PurposeIn a collaborative learning environment there will be many learners with diverse cultures. These learners should be supported to communicate and collaborate among themselves. The variety of the communication and collaboration tools and modes available to each learner would depend on his/her personal cultural background. The purpose of this paper is to suggest the adaptation of the collaborative learning environment to the learner's cultural profile. So, first it aims to present learner's models with respect to his/her cultural characteristics. It also aims to present the various communication and collaboration tools and modes that would be available to the learners. Then, each learner has at his/her disposal the appropriate communication and collaboration tools and modes according to his/her cultural characteristics.Design/methodology/approachThe cultural models of Trompenaars and Hampden‐Turner, as well Hofsted are modified relaxing the dualism of their dimensions. The modified models are used in a collaborative learning environment. The various attributes and types of communication and collaboration among learners and teachers in a collaborative learning environment are also identified.FindingsThis paper presents learner's cultural models across several cultural dimensions. Each cultural dimension weights differently. Also, a learner may not belong strictly to a cultural extreme of a dimension, but he/she may have characteristics from both cultural extremes of each dimension. Based on a learner's cultural profile, different communication and collaboration tools would be available to the learner.Research limitations/implicationsBased on the learner's profile, either the adaptation engine, or the teacher, or the learner him/herself may select the appropriate communication and collaboration tools and modes for the particular learner. Designers, developers and evaluators of collaborative learning systems may benefit from these learners' cultural models and the communication and collaboration attributes. For example, they may create collaborative learning systems with flexible communication and collaboration attributes that provide to each learner personalized communication and collaboration tools according to his cultural profile.Practical implicationsThis paper proposes the adaptation of the collaborative learning environment to the cultural characteristics of the learner. Future research may assign the specific communication and collaboration tools to each particular learner's cultural profile.Originality/valueThis paper proposes the adaptation of the communication and collaboration tools and modes that are used by a learner in a collaborative learning environment to the learner's cultural characteristics. First, the paper presents new cultural models of a learner. Then, it presents the communication and collaboration attributes and types that would be used by the learners in a collaborative learning environment. A learner would have at disposal the appropriate personalized communication and collaboration tools.
Complaints and perceptions of failure recovery in buffet restaurants
Authors: Lu Hsu Jane , Wei‐Ting Chiu Vikki 
Published: October 2008

PurposeComplaint handling has the great influence on customer retention and provides a chance for businesses to improve service quality. This study intended to reveal the complaint actions of adolescent customers and perceptions of failure recovery in buffet restaurants with a linkage of family communication patterns.Design/methodology/approachA consumer survey was administered in the metropolitan area of Taipei. Quota sampling procedure was applied following the age and gender distribution of the population between the ages of 13 and 19. Consent from parents was obtained prior to the survey.FindingsBased on the results of the study, adolescent customers with high concept‐ and high socio‐orientation were prone to complain for dissatisfaction. Private actions were preferred by adolescent customers to express dissatisfaction, followed by using the internet or through actions of parents. For service recovery, adolescents preferred to have discounts, followed by free desserts. The results indicated that adolescents were more straightforward and they wanted to have compensations immediately. Furthermore, service recovery satisfaction showed a positive relationship with repeat purchases. Adolescent customers who were satisfied with service or food compensations would be likely to have repeat purchases. Nevertheless, adolescents who were unsatisfied with the service or food recovery did not totally cease purchasing.Practical implicationsBuffet managers should give inducements to encourage adolescents to complain spontaneously. Buffet managers may offer discounts for the current consumption rather than coupons for next patronage. Adolescent customers with concept‐ and socio‐orientation will provide useful information for buffet managers to improve their service quality.Originality/valueThis study provides new insights into the area that has not been studied exclusively, complaint behavior of adolescent customers in buffet restaurants.
Cultural distance and subsidiary roles in knowledge transfer in MNCs in China
Authors: Qin Cindy , Ramburuth Prem , Wang Yue 
Published: October 2008

PurposeA major challenge faced by MNCs is how to manage knowledge transfer between headquarters and subsidiaries located in dissimilar cultural contexts. While the impact of culture on knowledge transfer has been widely acknowledged, an important gap in the literature is how cultural distance (external variable) and subsidiary roles (internal variable) interact in impacting on knowledge flows in MNCs. The purpose of this paper is to present an integrative model to advance understanding of the interaction between cultural distance and subsidiary roles in the knowledge transfer process within MNCs.Design/methodology/approachAn environment‐strategy‐performance framework is developed based on a review of extant literature. A case study is used to substantiate the framework. It was conducted in an MNC in China and involved in‐depth interviews with expatriate and local managers.FindingsKnowledge transfer in MNCs is influenced by external context (cultural distance) and internal mechanisms (subsidiary roles). The direction and magnitude of knowledge flows is related to the strategic roles of the subsidiary and is influenced by cultural distance. Negative impacts are evident where cultural distance is large, with positive impacts where cultural synergies occur. Changes in Chinese cultural values impacting on knowledge transfer are also evident.Originality/valueThe conceptual model combines internal resource and external environmental perspectives. It links literature on cross‐cultural management, subsidiary roles and MNC knowledge transfer. Furthermore, it explores linkages between culture and knowledge transfer, cultural distance and subsidiary roles, knowledge transfer and subsidiary roles. The model is operationalised in a China‐based case study.