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Does corporate social responsibility relate to corporate social irresponsibility? Toward an integrative framework for future research 企业社会责任与企业不负社会责任有关吗?未来研究的综合框架
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-04-29 DOI: 10.1111/emre.12649
Thi Minh Ngoc Nguyen, Sébastien Brion, Vincent Chauvet
Business research shows the growing interest in corporate social responsibility (CSR) and, more recently, in its counterpart, corporate social irresponsibility (CSI). Yet existing literature on how these two concepts relate to each other is fragmented and sometimes contradictory, leaving an unanswered fundamental question about their dynamic relationship. We narrow this gap by systematically synthesizing and narratively analyzing 34 relevant studies. We uncover three core mechanisms underlying the connection between CSR and CSI: insurance, penance, and trade‐off. Our integrative framework on these mechanisms can benefit future studies on this emerging research topic.
商业研究表明,人们对企业社会责任(CSR)以及最近对与之相对应的企业社会不负责任(CSI)的兴趣与日俱增。然而,关于这两个概念如何相互关联的现有文献支离破碎,有时甚至相互矛盾,使得关于它们之间动态关系的基本问题悬而未决。我们通过对 34 项相关研究进行系统综合和叙述性分析,缩小了这一差距。我们发现了企业社会责任与企业社会责任指数之间联系的三个核心机制:保险、忏悔和权衡。我们关于这些机制的综合框架将有助于今后对这一新兴研究课题的研究。
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引用次数: 0
Worries about leadership: Examining the role of career stage, gender, and personal resources 对领导力的担忧:考察职业阶段、性别和个人资源的作用
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-04-18 DOI: 10.1111/emre.12648
Gustavo M. Tavares, Tatiana Iwai
Worries about leadership (WAL) play a key role in explaining why so many individuals are not interested in pursuing leadership positions. However, less is known about how WAL evolves throughout one's career. We address this issue by examining individuals' worries about failure (WF) and worries about work–life imbalance (WWLI)—two dimensions of WAL—at different career stages and the role of perceived lack of personal resources relevant for leadership in increasing WAL. Moreover, we explore the moderating effect of gender on the relationship among career stage, personal resources, and WAL. Using a heterogeneous sample of professionals from different hierarchical levels (n = 487), our results show a decline in WF as individuals advance in their careers, whereas WWLI remains consistently higher. Importantly, WWLI becomes remarkably high for women in mid‐to‐late career stages compared to men. Furthermore, having fewer personal resources is associated with greater WAL, particularly affecting women.
对领导力的担忧(WAL)是解释为什么许多人对担任领导职务不感兴趣的一个关键因素。然而,人们对 WAL 在整个职业生涯中如何演变知之甚少。为了解决这个问题,我们研究了个人在不同职业阶段对失败的担忧(WF)和对工作与生活失衡的担忧(WWLI)--领导力担忧的两个维度,以及感知到的与领导力相关的个人资源缺乏在增加领导力担忧中的作用。此外,我们还探讨了性别对职业阶段、个人资源和 WAL 之间关系的调节作用。通过对来自不同层级的专业人士(n = 487)进行异质样本分析,我们的结果显示,随着个人职业生涯的发展,WF 会下降,而 WWLI 则会持续走高。重要的是,与男性相比,处于职业生涯中后期的女性的世界工作生活指数明显更高。此外,个人资源越少,WAL 越高,对女性的影响尤为明显。
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引用次数: 0
Higher agency costs in smaller firms? The role of size and reporting requirements in agency conflicts 小公司的代理成本更高?规模和报告要求在代理冲突中的作用
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-04-17 DOI: 10.1111/emre.12645
Pauline Johannes, Vivien Lefebvre
Our paper investigates vertical agency conflicts that result from the separation of ownership and control in privately held firms. Vertical agency conflicts can lead to vertical agency costs resulting from bonding costs, monitoring costs, and residual losses. More specifically, we focus on the roles of firm size and corporate reporting requirements in the level of these costs. We demonstrate that vertical agency costs are higher in smaller, privately held firms because shareholders have less monitoring capacity and limited access to the labor market. Furthermore, vertical agency costs in smaller firms are amplified in countries characterized by relatively weaker reporting requirements because shareholders have less information available to assess managers' actions. We suggest for the first time that firm size and strength of auditing and reporting requirements are essential to understanding agency costs' magnitude in privately held firms. Our analysis also offers a more comprehensive understanding of the factors that explain agency costs in privately held firms. Thus, this study poses important implications for public policy, as disclosure requirements are a major issue for many countries.
我们的论文研究了私有企业所有权和控制权分离所导致的纵向代理冲突。纵向代理冲突会导致由担保成本、监督成本和剩余损失产生的纵向代理成本。更具体地说,我们关注公司规模和公司报告要求在这些成本水平中的作用。我们证明,规模较小的私人控股公司的纵向代理成本较高,因为股东的监督能力较弱,进入劳动力市场的机会有限。此外,在报告要求相对较弱的国家,小公司的纵向代理成本也会放大,因为股东可用于评估经理人行为的信息较少。我们首次提出,公司规模以及审计和报告要求的力度对于理解私人控股公司的代理成本规模至关重要。我们的分析还使我们对解释私人控股公司代理成本的因素有了更全面的了解。因此,本研究对公共政策具有重要意义,因为披露要求是许多国家面临的一个重大问题。
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引用次数: 0
Corporate social responsibility and labor tax avoidance: Evidence from Spain 企业社会责任与劳工避税:西班牙的证据
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-04-11 DOI: 10.1111/emre.12646
Tabitha Aude Sidyida Ilboudo, Josep‐Maria Argilés‐Bosch, Josepa Alemany Costa
This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms' decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.
本研究扩大了企业社会责任的范围,分析了环境社会治理(ESG)与企业社会责任(CSR)中一个普遍被忽视的方面--纳税(特别是缴纳劳动税)--之间的关系。为验证研究假设,本研究利用了来自 Refinitiv Eikon 的 ESG 数据和来自 Sistemas de Análisis de Balances Ibéricos (SABI) 的合并会计数据,并采用了面板数据估计方法。回归结果表明,企业社会责任与劳动力避税(LTAV)之间存在显著的负相关关系。这种负相关关系在不同的估算方法以及企业社会责任和 LTAV 的衡量标准下都保持稳健和显著。我们的研究表明,管理者和员工对社会责任意识的关注与企业的决策有关,对社会和员工都有影响,尤其是在规避劳动税方面。
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引用次数: 0
The paradox of research and development productivity and firm growth: Empirical evidence from publicly listed firms in the United Kingdom 研发生产力与企业增长的悖论:来自英国上市公司的经验证据
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-04-05 DOI: 10.1111/emre.12647
Alaa Abed
This research aims to investigate the intricate association between research and development (R&D) productivity, specifically assessed through Total Factor Productivity (TFP), and various dimensions of firm growth. Our analysis provides a comprehensive examination of different aspects of growth, including sales, productivity, and employment growth. In addition, we investigate the role of R&D investment in conjunction with R&D productivity to provide clear insights into this multifaceted relationship. Although conventional wisdom suggests a positive relationship between R&D and firm growth, our empirical exploration reveals a more intricate reality. Using 164 non‐financial firms listed on the FTSE 350, our findings indicate that while R&D indeed contributes significantly to firm growth, the nature of this influence is contingent upon the specific dimension of growth under consideration and the adopted empirical models. For example, our baseline model shows a positive relationship between R&D productivity and sales and productivity growth. However, this result does not hold for employment growth. This study makes a substantial contribution to the existing body of research on R&D by illuminating the indirect intricacies of this relationship, offering practical insights for both scholars and industry professionals navigating the complex landscape of R&D‐induced growth within the economic milieu.
本研究旨在探讨研究与开发(R&D)生产率(具体通过全要素生产率(TFP)进行评估)与企业增长各方面之间错综复杂的联系。我们的分析全面考察了增长的不同方面,包括销售额、生产率和就业增长。此外,我们还研究了研发投资与研发生产率之间的作用,从而为这种多方面的关系提供清晰的见解。尽管传统观点认为研发与企业增长之间存在正相关关系,但我们的实证探索揭示了更为错综复杂的现实。通过对 164 家在英国富时 350 指数上市的非金融企业的研究,我们的发现表明,虽然研发确实对企业增长有显著贡献,但这种影响的性质取决于所考虑的具体增长维度和所采用的实证模型。例如,我们的基准模型显示,研发生产率与销售额和生产率增长之间存在正相关关系。然而,这一结果在就业增长方面并不成立。本研究阐明了这种关系的间接复杂性,为学者和行业专业人士在经济环境中应对研发诱导增长的复杂局面提供了实用的见解,从而对现有的研发研究做出了重大贡献。
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引用次数: 0
Exploring the impact of punishments on employee effort and performance in the workplace: Insights from England's premier league 探索惩罚对员工在工作场所的努力和表现的影响:英格兰超级联赛的启示
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-03-25 DOI: 10.1111/emre.12643
David Gligor, Ismail Gölgeci, Vipul Garg, Yavuz Idug, Uchenna Ekezie, Javad Feiz Abadi, Ferhat Caliskan
Despite the prevalence of punishment as a method of enforcing organizational policies, management literature provides little guidance on the impact of punishment on individuals' work performance. A sample of 412 professional soccer players in England's Premier League was utilized to collect unobtrusive, longitudinal data to better understand how individuals react to punishments in their workplace. Our findings indicate that individuals deploy significantly more effort (run more kilometers) following a punishment. However, the findings also indicate that individuals do not perform better following the administration of punishment. In fact, their performance is significantly lower than before the punishment. Although individuals work harder, they actually perform weaker. Further, we found that, when punished more than their team members, individuals deploy significantly more effort than individuals who get punished less than their team members but perform significantly weaker than those individuals.
尽管惩罚作为一种执行组织政策的方法非常普遍,但管理文献却很少就惩罚对个人工作表现的影响提供指导。我们对英格兰足球超级联赛的 412 名职业足球运动员进行了抽样调查,以收集无干扰的纵向数据,从而更好地了解个人在工作场所对惩罚的反应。我们的研究结果表明,个人在受到惩罚后会付出更多努力(跑更多公里)。然而,研究结果也表明,个人在受到惩罚后并没有表现得更好。事实上,他们的表现明显低于惩罚前。虽然个人更加努力,但他们的表现实际上更弱。此外,我们还发现,当受到的惩罚多于团队成员时,个体付出的努力明显多于受到的惩罚少于团队成员的个体,但表现却明显弱于这些个体。
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引用次数: 0
Endogeneity and causal attributions in management research: Some reflections and proposals 管理研究中的内生性和因果关系:一些思考和建议
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-03-12 DOI: 10.1111/emre.12642
Marco S. Giarratana

This article explores the pivotal role of causal identification in the domain of management research and its alignment with theory creation. It seeks to stimulate thought about how researchers can approach theories and their causal identification with a review of the canonical methods. The article first addresses the intricacies of identification and the principal methodologies that researchers have recently employed in their investigations. Subsequently, it delves into the inherent costs associated with identification, specifically the need for additional assumptions, and the potential constraints on generalizability. It also promotes a more thoroughly examination of the nature of endogeneity. Finally, it explores how the link between causal identification and theory legitimacy could generate superstitious trajectories.

本文探讨了因果识别在管理研究领域的关键作用及其与理论创建之间的关系。文章旨在通过对经典方法的回顾,激发研究人员对如何处理理论及其因果识别的思考。文章首先探讨了识别的复杂性以及研究人员最近在研究中采用的主要方法。随后,文章深入探讨了与识别相关的固有成本,特别是对额外假设的需求,以及对可推广性的潜在限制。它还促进了对内生性本质的更深入研究。最后,它探讨了因果识别与理论合理性之间的联系如何产生迷信轨迹。
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引用次数: 0
Geographical and cognitive proximity effects on innovation performance: Which types of proximity for which types of innovation? 地理和认知距离对创新绩效的影响:哪种类型的接近有利于哪种类型的创新?
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-02-29 DOI: 10.1111/emre.12641
Marian Garcia Martinez, Ferdaous Zouaghi, Mercedes Sánchez García
The purpose of the paper is to explore the multi‐dimensional and intersecting nature of proximity to drive innovation performance. Applying a multi‐dimensional proximity framework, the study provides a deeper understanding of the importance of substitution and overlap mechanisms in the relation between geographical and cognitive proximity dimensions in innovation performance. The paper further analyses the moderation effect of organisational innovation in this relationship. Multivariate analysis proves the interaction effects between geographical and cognitive proximity, where cognitive proximity both substitutes and complements geographical proximity. However, external knowledge search for innovation along proximity dimensions differs depending on the type of innovation. Our findings corroborate the proximity paradox caused by lock‐in effects with the optimal level of proximity influenced by the interdependencies between proximity dimensions. This inverse U‐shaped relationship is flatter for firms that have adopted organisational innovation. External knowledge linkages should be tailored to the favourable characteristic of proximity to enhance firm innovation performance.
本文旨在探讨近距离在推动创新绩效方面的多维性和交叉性。本研究运用多维邻近性框架,深入理解了替代和重叠机制在地理和认知邻近性维度与创新绩效之间关系中的重要性。本文进一步分析了组织创新在这一关系中的调节作用。多变量分析证明了地理接近性与认知接近性之间的交互效应,其中认知接近性既替代又补充了地理接近性。然而,根据创新类型的不同,外部对创新的知识搜索也不同。我们的研究结果证实了锁定效应导致的邻近悖论,即最佳邻近程度受到邻近维度之间相互依存关系的影响。对于采用组织创新的企业来说,这种反 U 型关系更为平缓。外部知识联系应与接近性的有利特征相适应,以提高企业的创新绩效。
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引用次数: 0
Improving employee acceptability of performance management across borders: A reciprocity perspective 提高员工对跨国绩效管理的接受度:互惠视角
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-02-27 DOI: 10.1111/emre.12639
Alain Neher, Jane Maley, Lucia Wuersch, Branka Krivokapic‐Skoko
This conceptual work critically examines how employees in multinational corporations (MNCs) receive performance management (PM) systems. Employee acceptance of the PM system across MNCs' subsidiaries is critical for PM effectiveness. Furthermore, the context plays a significant role in determining employee acceptance of the PM, and this varies widely across borders. The paper uses the lens of reciprocity theory to propose a conceptual PM framework to advance employee acceptability of PM. Four key steps in the framework assess the acceptability of PM at different stages, ensuring the PM system evolves and improves with each stage. These steps include analysing the context of the subsidiary, developing and applying management actions that reflect the goals of the MNC, its subsidiaries and individual employees and embedding the customised PM process across the MNC to foster trust and the perception of fairness. The framework's value for practitioners is to increase employees' probability of accepting the PM. We conclude that multinationals must pay more attention to the PM context across their borders, particularly the cultural context.
本概念性著作批判性地研究了跨国公司(MNCs)的员工如何接受绩效管理(PM)系统。跨国公司子公司的员工对绩效管理制度的接受程度对绩效管理的有效性至关重要。此外,环境在决定员工对绩效管理制度的接受度方面起着重要作用,而且这种接受度在不同国家之间差别很大。本文从互惠理论的角度出发,提出了一个 PM 概念框架,以提高员工对 PM 的接受度。该框架的四个关键步骤在不同阶段评估员工对项目管理的接受程度,确保项目管理制度在每个阶段都得到发展和改进。这些步骤包括分析子公司的背景,制定和应用反映跨国公司、其子公司和员工个人目标的管理行动,以及在整个跨国公司嵌入定制的项目管理流程,以促进信任和公平感。该框架对实践者的价值在于提高员工接受 PM 的可能性。我们的结论是,跨国公司必须更多地关注跨国的项目管理环境,尤其是文化环境。
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引用次数: 0
Self‐transcendent leadership: A meta‐perspective 自我超越的领导力:元视角
IF 3.7 3区 管理学 Q2 MANAGEMENT Pub Date : 2024-02-24 DOI: 10.1111/emre.12640
Maximilian H. Theissen, Hubertus H. Theissen, Ali A. Gümüsay
Self‐transcendence as a concept is increasingly found in leadership literature—yet in diverse ways. It is this diversity that serves as the motivation for the current article in which we develop a comprehensive and coherent conceptualization of self‐transcendence for leadership research. We demonstrate that self‐transcendence is the cognitive orientation of accepting something other than one's self to be of highest worth. We show that this something, which is greater than the self, may take four different forms: other people, social collectives, moral principles and ideals, or metaphysical beings. We contribute to leadership research by linking each greater something to one theory: servant, transformational, moral, and spiritual leadership. Our conceptualization of self‐transcendence allows us to integrate different leadership theories into a meta‐perspective of self‐transcendent leadership. We conclude with implications for leadership research as well as practice.
自我超越这一概念越来越多地出现在领导力文献中,但其表现形式却多种多样。正是这种多样性促使我们在本文中为领导力研究提出了一个全面、连贯的自我超越概念。我们证明,自我超越是一种认知取向,即接受自我以外的事物具有最高价值。我们表明,这种超越自我的东西可以有四种不同的形式:他人、社会集体、道德原则和理想,或形而上的存在。我们将每种 "更伟大的东西 "与一种理论联系起来,从而为领导力研究做出了贡献:仆人式领导力、变革型领导力、道德领导力和精神领导力。我们对自我超越的概念化使我们能够将不同的领导力理论整合到自我超越领导力的元视角中。最后,我们提出了对领导力研究和实践的启示。
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引用次数: 0
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European Management Review
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