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Microcharity: a promising alternative to microcredit for poverty alleviation 小额慈善:减轻贫困的一种有前途的替代小额信贷
Q1 Business, Management and Accounting Pub Date : 2023-11-14 DOI: 10.1108/jsma-03-2023-0053
Mehedi Hasan, Tania Afrin, Vandna Misra
Purpose Microcharity is a non-profit organization promoting social brotherhood through small donations and volunteer services among diverse members, aiming to address poverty through compassion, cooperation and humanitarianism. The study aims to comprehend the role of microcharity as an alternative to microcredit for poverty alleviation. It sheds light on the modus operandi, prospects and problems associated with microcharity. Design/methodology/approach The current study used a qualitative research design to investigate a social phenomenon while involving the researchers directly. The study applied participatory action research by involving participants and researchers to comprehend social challenges and evaluate their experiences. The study made considerable use of participant-observer data and field observations. Findings It has been revealed that microcharity has potential to address social challenges faced by the marginalized and vulnerable section of society. Research limitations/implications This study is based on participatory action research, and therefore, it suffers from academic standardization and heavily depends on researchers. On the other hand, it offers practical approach to solve social problems and would bring forth realistic resolution by offering insights of those making use of micro charity for philanthropic activities. Practical implications The article is especially helpful for communities that must respond to emergencies and will be beneficial to individuals and institutions working for social welfare. Social implications It will bring forth various facets of micro charity as an alternate for fundraising to rescue sufferers of social exigencies through collective efforts. Originality/value The article represents original scholarly research, leveraging the researchers' personal experience to enrich the understanding of microcharity. Its implications are valuable for communities involved in social welfare and can benefit individuals working for charitable institutions, cooperative societies, NGOs and social welfare programmes of government. Additionally, the study's insights can aid researchers in designing new methodologies to explore microcharity and its impact on social welfare initiatives.
微慈善是一个非营利性组织,通过小额捐赠和志愿者服务在不同的成员之间促进社会兄弟情谊,旨在通过同情,合作和人道主义解决贫困问题。这项研究的目的是了解小额慈善作为小额信贷的一种替代方案在减轻贫困方面的作用。它揭示了与微慈善相关的运作方式、前景和问题。设计/方法/方法当前的研究采用了定性研究设计来调查一个社会现象,同时直接让研究人员参与。本研究运用参与式行动研究,让参与者和研究者了解社会挑战并评估他们的经验。这项研究大量使用了参与者-观察者数据和实地观察。研究发现,微慈善在解决社会边缘和弱势群体面临的社会挑战方面具有潜力。研究局限/启示本研究基于参与式行动研究,因此存在学术标准化和研究者依赖性强的问题。另一方面,它为解决社会问题提供了切实可行的途径,并将通过利用微慈善进行慈善活动的人的见解来提出现实的解决方案。本文对必须应对紧急情况的社区特别有帮助,对从事社会福利工作的个人和机构也将有益。将微慈善作为募捐的一种替代方式,在各个方面发挥作用,通过集体努力来救助社会困境中的患者。本文代表了学术研究的原创性,借助研究者的亲身经历,丰富了对微慈善的理解。它的影响对参与社会福利的社区很有价值,并可使为慈善机构、合作社、非政府组织和政府社会福利方案工作的个人受益。此外,该研究的见解可以帮助研究人员设计新的方法来探索微慈善及其对社会福利倡议的影响。
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引用次数: 0
The effect of customer-base concentration on the relationship between patents and financial performance 顾客基础集中度对专利与财务绩效关系的影响
Q1 Business, Management and Accounting Pub Date : 2023-11-14 DOI: 10.1108/jsma-06-2023-0141
Yosuke Kunieda, Katsuyoshi Takashima
Purpose Prior research has produced conflicting results on the relationship between firm-level patenting activity and financial performance. To identify a factor that impacts the results, this study tests whether the level of customer-base concentration (defined as focusing on a small number of major customer sales transactions) changes the relationship between firm-level patenting activity and financial performance (return on assets: ROA). Design/methodology/approach Using a longitudinal secondary dataset from Japanese manufacturers from 1991 to 2016, this study investigates the interaction effect between firm-level patenting activity and customer-base concentration. With additional analysis using multiple profitability measures, this study provides robust evidence that customer-base concentration is an important factor in changing the relationship between firm-level patenting activity and financial performance. Findings The analysis results show that there is a positive relationship between firm-level patenting activity and ROA. In addition, this relationship is positively moderated by the customer-base concentration. This means that suppliers can improve the performance of the patenting activity by concentrating on their customer base. Originality/value By identifying a moderating factor between patenting activity and financial performance, this study advances the interpretation of conflicting results in patent research. Moreover, this study reveals a situation where customer-base concentration, which has a direct negative impact on financial performance, leads to better financial performance. This also indicates that firm-level patenting activities may compensate for the negative aspects of customer-base concentration.
目的以往的研究对企业层面的专利行为与财务绩效之间的关系产生了矛盾的结果。为了确定影响结果的因素,本研究测试了客户基础集中度(定义为专注于少数主要客户销售交易)的水平是否改变了企业层面专利活动与财务绩效(资产收益率:ROA)之间的关系。本研究利用1991年至2016年日本制造业的纵向二次数据集,探讨了企业层面的专利活动与客户群集中度之间的交互效应。通过使用多种盈利能力指标的额外分析,本研究提供了强有力的证据,证明客户基础集中度是改变公司层面专利活动与财务绩效之间关系的重要因素。分析结果表明,企业层面的专利活动与资产收益率呈正相关。此外,客户群集中度正向调节了这种关系。这意味着供应商可以通过专注于他们的客户群来提高专利活动的绩效。通过确定专利活动与财务绩效之间的调节因素,本研究提出了对专利研究中相互矛盾的结果的解释。此外,本研究还揭示了一种情况,即客户群集中度对财务绩效有直接的负面影响,但会导致财务绩效更好。这也表明,企业层面的专利活动可以弥补客户基础集中的负面影响。
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引用次数: 0
Learning Orientation and Competitive Advantage of Insurance Companies in Kenya: The Moderating Role of Senior Executive Team Integration 学习导向与肯尼亚保险公司竞争优势:高管团队整合的调节作用
Q1 Business, Management and Accounting Pub Date : 2023-11-07 DOI: 10.5430/jms.v14n2p40
Joseph K Koskey, Zachary B Awino, Peter K Obonyo, X N Iraki
Studies on learning orientation have gained increasing momentum over time; and the proliferation which; shows no indication of abating. This study aimed to advance knowledge and was based on the premise that learning orientation affected competitive advantage through the moderating effect of senior executive team integration. The study was anchored on the dynamic capabilities’ theory. The overall objective of the study was to examine the effect of senior executive team integration on the relationship between learning orientation and competitive advantage of insurance companies in Kenya. The study employed a positivist research philosophy and a descriptive cross-sectional survey design. The population of study comprised all the 56 insurance firms registered and licensed by Insurance Regulatory Authority. Descriptive statistics, correlation analysis and regression analysis were used for analysis of data. Regression analysis was carried out to understand the relationships among the variables. The findings established that learning orientation had a statistically significant effect on competitive advantage of insurance firms in Kenya. However, the moderating effect of senior executive team integration on the relationship between learning orientation and competitive advantage was not statistically significant. The study concludes that for insurance firms to create and sustain competitive advantage, they must embrace a learning-oriented culture whilst recognizing that managing companies require collaborative interaction. The findings of the study validated some key theoretical frameworks in strategic management.
随着时间的推移,对学习取向的研究势头越来越强;和扩散;没有减弱的迹象。本研究以知识推进为目的,以学习导向通过高管团队整合的调节作用影响竞争优势为前提。本研究以动态能力理论为基础。本研究的总体目的是考察肯尼亚保险公司高管团队整合对学习导向与竞争优势关系的影响。本研究采用实证主义研究哲学和描述性横断面调查设计。研究对象包括所有获保险业监督注册及发牌的56间保险公司。采用描述性统计、相关分析和回归分析对数据进行分析。通过回归分析了解各变量之间的关系。研究发现,学习导向对肯尼亚保险公司的竞争优势有显著的影响。然而,高管团队整合对学习取向与竞争优势关系的调节作用不具有统计学意义。该研究得出的结论是,保险公司要创造并保持竞争优势,就必须拥抱以学习为导向的文化,同时认识到管理公司需要协作互动。研究结果验证了战略管理中的一些关键理论框架。
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引用次数: 0
Exploring the Impact of Social Exchange Factors on Organizational Commitment: A Study of Development Bank of Ethiopian Amhara Region Branches 探讨社会交换因素对组织承诺的影响——以埃塞俄比亚阿姆哈拉地区开发银行分行为例
Q1 Business, Management and Accounting Pub Date : 2023-10-24 DOI: 10.5430/jms.v14n2p12
Kebede Molla Melkamu
Despite the extensive research on organizational commitment, studies that specifically examine the impact of social exchange factors on organizational commitment are needed. More empirical evidence of the effects of social exchange is necessary because most studies have been conducted in developed countries, and less is done in the context of development banks in Ethiopia. Consequently, this research aims to examine the impact of social exchange factors on organizational commitment among Bank employees by investigating the association between work environment, job security, pay satisfaction, and involvement in decision-making with employees' organizational commitment. Using a census sampling technique, 208 employees filled out Likert-scale questionnaires to collect cross-sectional data and utilized multiple linear regression to test the hypothesis. Descriptive and inferential statistics were employed to examine the data using STATA 17. The findings indicate that the mean value for job security, pay satisfaction, Participation in decision-making, and organizational Commitment was above average. Weighted least square estimation was fitted where Payment satisfaction (B=0.202, P_value<0.06), job security (B=0.25, P_value<0.001), Participation in decision making (B=0.28, P_value<0.001) were significant and had a positive effect however work environment (B=0.05, P_value<0.48) is not effective at a 5% level of significance. This W.L.S. result suggests that employees are committed to D.B.E. However, the work environment was insignificantly related to organizational commitment.In conclusion, the results indicate that job security, pay satisfaction, and Participation in decision-making are significant determinants of organizational commitment. However, the work environment has little impact on employees' commitment to the organization; these help the Bank continue its strategy with moderate changes for the best outcome above average, develop strategies to enhance employee commitment and improve organizational performance. The study highlights the importance of job security, fair compensation, and the opportunity for employees to participate in decision-making processes to increase commitments.
尽管对组织承诺的研究已经非常广泛,但还需要专门研究社会交换因素对组织承诺的影响。社会交换影响的更多经验证据是必要的,因为大多数研究都是在发达国家进行的,在埃塞俄比亚开发银行的背景下进行的较少。因此,本研究旨在通过调查工作环境、工作安全感、薪酬满意度和决策参与与员工组织承诺的关系,来考察社会交换因素对银行员工组织承诺的影响。采用人口普查抽样技术,208名员工填写了李克特量表问卷,收集横截面数据,并利用多元线性回归对假设进行检验。使用stata17进行描述性统计和推断性统计。研究结果表明,工作保障、薪酬满意度、决策参与和组织承诺的平均值高于平均水平。对薪酬满意度(B=0.202, P_value<0.06)、工作安全感(B=0.25, P_value<0.001)、决策参与(B=0.28, P_value<0.001)显著且具有积极影响,而工作环境(B=0.05, P_value<0.48)在5%显著水平下无效。本研究结果表明,员工对组织行为承诺具有显著性,而工作环境对组织承诺的影响不显著。综上所述,研究结果表明,工作安全感、薪酬满意度和决策参与是组织承诺的重要决定因素。然而,工作环境对员工对组织的承诺影响不大;这有助于世行继续实施适度改革的战略,以实现高于平均水平的最佳结果,并制定战略以增强员工承诺和提高组织绩效。该研究强调了工作保障、公平薪酬以及员工参与决策过程的机会对增加承诺的重要性。
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引用次数: 0
Managers' emotion-regulation capabilities and family firm innovativeness: a dynamic managerial capability view 管理者情绪调节能力与家族企业创新:一个动态管理能力视角
Q1 Business, Management and Accounting Pub Date : 2023-10-23 DOI: 10.1108/jsma-02-2023-0021
Neringa Gerulaitiene, Asta Pundziene, Audrius Kabasinskas
Purpose While previous studies have proved the significance of family firm innovativeness (FFI), the question of how the emotion-regulation capabilities of family business managers affect FFI still remains open. This paper aims to examine the impact of the emotion-regulation capabilities of family business managers on FFI moderated by the family involvement in business management. Design/methodology/approach The present study is based on a quantitative research design. Data were collected with the help of a telephone survey. Overall, 192 family firms were surveyed, and the results were analysed using structural equation modelling (SEM). Findings The findings indicate that managers' emotion-regulation capabilities (independent variable) positively impact FFI (dependent variable). The research results also indicate that having more family members involved in the business (moderating variable) can lead to better innovation outcomes, assuming these family managers have sufficient emotion-regulating capabilities. Research limitations/implications The research context could be broadened by differentiating between the industries in which family firms operate. This could aid a better understanding of the challenges, opportunities and market trends in different sectors. Future research might also include more diverse countries with deep family business traditions, strengthening the robustness of the findings across more varied contexts. Originality/value Using a multi-level perspective, this study contributes to the dynamic managerial capabilities and family business literature by showing that, in an environment where familial relationships can affect working relationships, the ability of managers to control their emotions and others' emotions can be a critical managerial resource that impacts FFI.
虽然以往的研究已经证明了家族企业创新的重要性,但家族企业管理者的情绪调节能力如何影响家族企业创新的问题仍然没有解决。本文旨在研究家族企业管理者的情绪调节能力对家族企业管理参与所调节的FFI的影响。设计/方法/方法本研究基于定量研究设计。数据是通过电话调查收集的。总共调查了192家家族企业,并使用结构方程模型(SEM)对结果进行了分析。研究结果表明,管理者的情绪调节能力(自变量)正影响FFI(因变量)。研究结果还表明,假设这些家族管理者具有足够的情绪调节能力,那么越多的家族成员参与企业(调节变量)会导致更好的创新结果。研究局限/影响可以通过区分家族企业经营的行业来扩大研究范围。这有助于更好地了解不同行业的挑战、机遇和市场趋势。未来的研究可能还包括更多具有深厚家族企业传统的不同国家,以加强研究结果在更多不同背景下的稳健性。本研究采用多层次视角,通过显示在家族关系影响工作关系的环境中,管理者控制自己和他人情绪的能力可能是影响FFI的关键管理资源,从而为动态管理能力和家族企业文献做出贡献。
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引用次数: 0
The smallholder coffee farmer's livelihood adaptation strategies in Bengkulu, Indonesia 印度尼西亚Bengkulu咖啡小农的生计适应策略
Q1 Business, Management and Accounting Pub Date : 2023-10-02 DOI: 10.1108/jsma-04-2023-0082
Andi Irawan
Purpose This study aims to reconstruct how smallholder farmers implement livelihood adaptation strategies to survive and escape poverty, thereby mitigating or eliminating potential livelihood risks by utilizing their available assets. Design/methodology/approach This research employed a qualitative approach. For the collection of primary data, the researcher conducted observations and in-depth interviews and engaged with the lives of smallholder farmers during the data collection period. Findings Among the various livelihood adaptation strategies, only migration and profit-sharing strategies enable smallholder farmers to escape poverty. However, migration is an unsustainable adaptation strategy. When farmers move to new locations, they often resort to slash-and-burn methods for clearing land, which can lead to forest degradation and deforestation. Profit sharing is a sustainable livelihood adaptation strategy that falls into a different category. This approach can lift farmers out of poverty, increase their income and have no negative environmental impact. Other adaptation strategies include adjustments to traditional agriculture, both on and off-farm diversification, involving the family in income generation, reducing farming costs, practicing frugality in post-harvest processes, converting land from coffee cultivation to other crops and borrowing money and selling owned assets. Smallholder farmers implement these strategies to survive the existing economic conditions. Originality/value The profit-sharing strategy was a novel livelihood adaptation approach that previous studies had yet to uncover at the research site. In this strategy, farmers assume the roles of both managers and laborers simultaneously during farming, while toke (the capital owners) play the role of farming funders. The generated profit is then shared between farmers and toke based on the agreement established at the outset of their collaboration.
本研究旨在重建小农如何实施生计适应策略以生存和摆脱贫困,从而利用其可用资产减轻或消除潜在的生计风险。设计/方法/方法这项研究采用了定性方法。为了收集原始数据,研究者在数据收集期间进行了观察和深度访谈,并参与了小农的生活。在各种生计适应策略中,只有移民和利润分享策略能使小农摆脱贫困。然而,移徙是一种不可持续的适应战略。当农民搬到新的地方时,他们往往采用刀耕火种的方法来清理土地,这可能导致森林退化和森林砍伐。利润分享是一种可持续生计适应战略,属于另一类。这种方法可以帮助农民摆脱贫困,增加收入,而且不会对环境产生负面影响。其他适应战略包括调整传统农业,包括农场和非农多样化,让家庭参与创收,降低农业成本,在收获后过程中实行节俭,将种植咖啡的土地转为种植其他作物,以及借款和出售自有资产。小农实施这些策略是为了在现有的经济条件下生存。利润分享策略是一种新的生计适应方法,以前的研究尚未在研究地点发现。在这一策略中,农民在耕作过程中同时扮演管理者和劳动者的角色,而toke(资本所有者)则扮演农业资助者的角色。产生的利润在农民之间分享,并根据他们合作开始时达成的协议进行分配。
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引用次数: 0
Strategy implementation: the role of middle manager leadership and coordination 战略实施:中层管理者的领导和协调作用
Q1 Business, Management and Accounting Pub Date : 2023-09-27 DOI: 10.1108/jsma-01-2023-0007
Alex Tawse, Leanne Atwater, Dusya Vera, Steve Werner
Purpose Strategy implementation is a critical component of firm performance and middle managers play a key role in the implementation process. This study was conducted to enhance the authors’ understanding of how middle managers influence strategy implementation (SI) effectiveness by investigating the impact of leadership and work team coordination. Design/methodology/approach A field study was conducted using interviews and survey data gathered from executive managers, middle managers and work team members within a large municipal organization undergoing a major strategic change. Findings Middle manager transformational and instrumental leadership have a direct positive impact on work team SI effectiveness. Additionally, middle manager transformational leadership has an indirect positive effect on work team SI effectiveness through coordination. Practical implications The study offers insights into managers and practitioners seeking to improve SI effectiveness by highlighting the importance of middle manager leadership development and the coordination of interdependent tasks within work teams. Originality/value The study provides valuable insight into an important but previously unstudied relationship between middle manager leadership and SI effectiveness. The work also helps bridge the chasm between leadership research and strategy research by linking leadership behavior to SI effectiveness – a key ingredient of firm performance.
战略实施是企业绩效的重要组成部分,中层管理者在战略实施过程中起着关键作用。本研究旨在透过调查领导能力与工作团队协调的影响,增进作者对中层管理人员如何影响策略实施(SI)有效性的理解。设计/方法/方法通过访谈和调查数据,对一家正在进行重大战略变革的大型市政组织的执行经理、中层经理和工作团队成员进行了实地研究。发现中层管理者变革型领导和工具型领导对工作团队科学探究有效性有直接的正向影响。此外,中层管理者变革型领导通过协调对工作团队创新效能有间接的正向影响。该研究通过强调中层管理者领导力发展和工作团队中相互依存任务协调的重要性,为寻求提高科学探究效率的管理者和实践者提供了见解。独创性/价值本研究提供了宝贵的见解,一个重要的,但以前未被研究的中层管理者领导和科学探究有效性之间的关系。这项工作还有助于弥合领导研究和战略研究之间的鸿沟,通过将领导行为与企业绩效的关键因素SI有效性联系起来。
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引用次数: 0
Sustainable supply chain practices and blockchain technology in garment industry: an empirical study on sustainability aspect 服装行业可持续供应链实践与区块链技术:可持续性方面的实证研究
IF 3.1 Q1 Business, Management and Accounting Pub Date : 2023-08-21 DOI: 10.1108/jsma-04-2023-0080
Adeel Shah, Musawir Ali Soomro, Arsalan Zahid Piprani, Zhang Yu, M. Tanveer
PurposeThe desire of international retail brands to implement sustainable supply chain practices in the fashion value chain and improve suppliers' sustainability efforts; this research paper elucidates the relationship between blockchain technology and sustainability to impact apparel firms' triple bottom line.Design/methodology/approachFor studying the impact of sustainable supply chain practices on the triple bottom line, a survey questionnaire was chosen and sent out to 500 garment companies simultaneously, of which 371 responded. The data collected is cross-sectional. The questionnaire survey was developed keeping in mind a few demographic elements such as experience, age and qualification to generalize the findings. For analysis, SmartPLS is used to run model structuring and regression analysis.FindingsTest runs on model structure confirm the instrument's validity and reliability. Bootstrapping on the theoretical model to test developed hypotheses suggests that supply chain sustainability practices positively affect social, environmental and economic performance in a direct relationship. Further, indirect relation testing conducted to test blockchain technology's moderation influences only the constructs' relations.Research limitations/implicationsThe clubbing of sustainable supply chain practices and blockchain technology is a novel idea in the apparel industry; however, there are more constructs in the context of practice-based theory and supply chain which impact firm performance. Also, the research limits itself from discussing IT infrastructure and smart contract types that impact the technology's performance.Practical implicationsThe study provides a framework for interpreting the synergetic influence of SSCP on firm social, environmental and economic performances, which is demanded both by consumers and regulators in an industry. The results suggest that managers sustainably design the production ecosystem, thus eliminating any discrepancy or slackness in the complete chain. Usually, suppliers are ignored, which are precursors in implementing SSCP.Originality/valueThe paper studies sustainability problems through ecological modernization theory and practical-based theory giving a unique perspective on the issue faced by the apparel industry and combining sustainable supply chain practices and blockchain.
目的:国际零售品牌在时尚价值链中实施可持续供应链实践并改善供应商可持续发展努力的愿望;本研究论文阐明了区块链技术与可持续性之间的关系,以影响服装公司的三重底线。设计/方法/方法为了研究可持续供应链实践对三重底线的影响,我们选择了一份调查问卷,并同时向500家服装公司发出了调查问卷,其中371家公司做出了回应。收集的数据是横断面的。问卷调查是在考虑到经验、年龄和资格等一些人口因素的情况下进行的,以概括调查结果。对于分析,使用SmartPLS进行模型构建和回归分析。通过对模型结构的测试,验证了仪器的有效性和可靠性。对理论模型进行引导以检验已开发的假设表明,供应链可持续性实践以直接关系积极影响社会,环境和经济绩效。此外,为测试区块链技术的适度性而进行的间接关系测试仅影响构造的关系。可持续供应链实践与区块链技术的结合在服装行业是一个新颖的想法;然而,在实践基础理论和供应链的背景下,有更多的结构影响企业绩效。此外,该研究限制了自己对影响技术性能的IT基础设施和智能合约类型的讨论。实践意义本研究提供了一个框架来解释SSCP对企业社会、环境和经济绩效的协同影响,这是一个行业中消费者和监管者都要求的。结果表明,管理者可持续地设计生产生态系统,从而消除整个链条中的任何差异或松弛。通常,供应商被忽略,他们是实施SSCP的前体。本文通过生态现代化理论和实践基础理论研究可持续性问题,结合可持续供应链实践和区块链,对服装行业面临的问题提供了独特的视角。
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引用次数: 0
Mindfulness Practices for Ethical Leadership in a Post Covid-19 World 后Covid-19时代道德领导的正念实践
IF 3.1 Q1 Business, Management and Accounting Pub Date : 2023-08-01 DOI: 10.5430/jms.v14n2p1
Hema A. Krishnan
Does embracing a practice of mindfulness nurture and sustain ethical leadership skills in top managers? In this conceptual paper, an attempt has been made to address the question. In the aftermath of Covid-19, existing leadership practices need to be reevaluated and revitalized to meet the expectations of an increasingly interdependent, uncertain, and rapidly changing global business environment. The business environment needs top managers who are able to sustain their ethical leadership skillset, which involves strategic thinking, the capacity to learn, the capacity to change, and managerial wisdom (Boal & Hooijberg, 2001). Drawing on upper echelons theory, and the ethical leadership framework, first, the characteristics of ethical leaders are outlined. Next, drawing on the theories of social and cognitive psychology, neuroscience, and medicine, the importance of mindfulness to cultivate ethical leadership qualities is highlighted. Finally, mindfulness tools are offered for managers for sustained ethical leadership.
接受正念练习是否能培养和维持高层管理人员的道德领导技能?在这一概念性文件中,试图解决这个问题。在2019冠状病毒病之后,需要重新评估和振兴现有的领导实践,以满足日益相互依存、不确定和快速变化的全球商业环境的期望。商业环境需要高层管理者谁能够维持他们的道德领导技能,包括战略思维,学习能力,改变能力和管理智慧(Boal & Hooijberg, 2001)。借鉴上层梯队理论和伦理型领导框架,首先概述了伦理型领导的特征。接下来,借鉴社会和认知心理学、神经科学和医学的理论,强调了正念对培养道德领导品质的重要性。最后,为管理者提供了持续道德领导的正念工具。
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引用次数: 0
CEO greed and corporate tax avoidance CEO贪婪与企业避税
Q1 Business, Management and Accounting Pub Date : 2023-07-28 DOI: 10.1108/jsma-01-2023-0002
Le Xu
Purpose Research on the organizational ramifications of chief executive officer (CEO) greed remains scarce. This study intends to fill this gap by examining the impact of CEO greed on an important yet risky corporate strategy, corporate tax avoidance (CTA). Drawing on upper echelons theory, the authors argue that greedier CEOs tend to engage in more CTA. The relationship is weaker when CEOs experienced economic recessions in their early career and stronger when CEOs are endowed with equity ownership of their respective firms. Design/methodology/approach The authors test the hypotheses with data from US public firms from 1997 to 2008 and employ the ordinary least square regression analysis to analyze the hypothesized relationships. The authors also test the robustness of the results by performing the two-stage least square regression and propensity score matching analyses. Findings The findings lend broad support to all the hypotheses. The authors find that greedier CEOs tend to engage in more CTA by paying lower corporate taxes. The impact of greed on CTA is attenuated when CEOs are recession CEOs and is exacerbated when CEOs own large numbers of firm shares. Originality/value This paper contributes to the upper echelons research by investigating a novel executive personal characteristic, greed, and its negative impact on an important organizational outcome. This paper also contributes to the growing tax research that recognizes the important role executives play in shaping corporate tax strategies.
目的关于首席执行官(CEO)贪婪对组织的影响的研究仍然很少。本研究旨在填补这一空白,通过检查CEO贪婪对一个重要但有风险的企业战略,企业避税(CTA)的影响。根据上层理论,作者认为,更贪婪的首席执行官往往参与更多的CTA。当首席执行官在职业生涯早期经历经济衰退时,这种关系较弱,而当首席执行官被赋予各自公司的股权时,这种关系较强。设计/方法/方法作者使用1997 - 2008年美国上市公司的数据对假设进行检验,并采用普通最小二乘回归分析来分析假设的关系。作者还通过执行两阶段最小二乘回归和倾向评分匹配分析来测试结果的稳健性。这些发现为所有的假设提供了广泛的支持。作者发现,更贪婪的首席执行官往往通过支付更低的公司税来参与更多的CTA。当ceo是衰退ceo时,贪婪对CTA的影响减弱,当ceo拥有大量公司股票时,贪婪对CTA的影响加剧。本文通过调查一种新的高管个人特征——贪婪及其对重要组织结果的负面影响,为高层管理研究做出了贡献。本文还有助于日益增长的税收研究,认识到高管在塑造企业税收策略方面发挥的重要作用。
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Journal of Strategy and Management
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