Asian Journal of Business Ethics最新文献

This paper examines the Fair Trade practices of Dure, a Korean consumer cooperative, through the extended cooperative enterprise citizenship framework. Extended cooperative citizenship means that cooperatives should replace citizenship and fill the gaps in the weakening public service sector. As dual-purpose business organizations, cooperatives have already played essential roles as extended corporate citizens. However, previous literature regarding CSR or cooperatives has not sufficiently explored the social responsibility of cooperatives. Furthermore, corporate citizenship is generally regarded as a singular and static concept. Therefore, this paper analyses Dure’s Fair Trade practices through the newly developed framework. Significantly, this article clarifies how Dure collaborates with key stakeholders and upholds their civil, political, and social rights through Fair Trade. This paper also explains how cooperative enterprise citizenship has changed as Fair Trade practices have shifted. Two implications of this research are revealed. First, the paper develops a new analytical model to explain the dynamics of corporate citizenship and Fair Trade practices. Second, the research provides details about the social responsibility of Korean consumer cooperatives based on Fair Trade that will have practical applications for practitioners in the business sector.

This paper is aimed at investigating the differences in ethical perception between Mainland China and Hong Kong through qualitative analysis. The level of idealism and relativism of the informants are measured quantitatively. The qualitative analysis of the viewpoints of participants from Hong Kong and other Chinese cities offers a profound understanding of ethical perception. Contradicting previous studies, our research offers a fresh perspective, indicating that those with high idealism are not always the ones who condemn misconduct or advocate for whistle-blowing. Interestingly, we noted that individuals with high relativism frequently consider and emphasize alternative perspectives, rather than merely condemning or advocating misconduct and whistle-blowing. Conversely, those with low relativism frequently exhibit more anger, regardless of their stance. This discovery suggests that high relativism could be beneficial for facilitating communication between conflicting parties.

To date, much of the current research has focused on examining the direct relationships between the components of the fraud triangle theory and fraud intention. However, limited empirical studies have explored the mediating effects of rationalization and opportunity. Therefore, the main aim of this study was to examine the mediating role of rationalization and opportunity on the direct relationship between pressure and fraud intention, as well as the relationship between pressure and opportunity. A sample of 166 managers participated in the study, and partial least squares structural equation modelling was used to test the proposed model and hypotheses. Results showed that pressure was positively related to both rationalization and fraud intention. Moreover, the relationship between pressure and fraud intention was found to be partially mediated by both rationalization and opportunity. Similarly, rationalization was also found to partially mediate the relationship between pressure and opportunity. These findings suggest that pressure can increase fraud intention directly, as well as indirectly through rationalization and opportunity. This study contributes to the current literature by shedding light on the interplay among the three key components of the fraud triangle theory and their effects on fraud intention. The study provides valuable insights for relevant stakeholders, both theoretically and practically.

India’s present sustainability framework for corporates largely consists of scattered obligations across various legislative frameworks. The purpose of this study is to understand corporate response to different sustainability obligations in India. Through this, the study aims to understand if the CSR regime alone is enough to meet India’s sustainability requirements or if further changes are required. CSR disclosures of the top 25 fortune India 500 companies over 2 years are contrasted against their ESG risk rating per Indian and foreign ESG risk rating agencies. Findings indicate that all eligible companies are large proponents of CSR but are hardly in tune with the other sustainability obligations under Indian laws. Unfortunately, the impactful CSR regime does not appear to result in good ESG performances. In response to this finding, the paper concludes with recommendations to rectify the same.

This study used implicit leadership theory (ILT) as a lens for understanding corruption from the perspective of followers and in developing a model that describes the relationship among followers’ schema congruence with corrupt leadership, corruption tolerance, and subsequent work outcomes. Factors that describe characteristics of corrupt leadership were identified through interviews with eight employees and middle managers from different government and business sectors. A survey questionnaire was developed from the qualitative data and administered to 114 Filipino employees. Structural equation modeling (SEM) was used to confirm the hypothesized relationships among the variables. Qualitative results suggest that followers characterize corrupt leadership as selfish, unethical, and discreetly manipulative, but tolerate this for various reasons such as the fear of retaliation and personally benefiting from corruption. Quantitative findings indicate that followers’ corruption tolerance mediates the relationship between experiences of corrupt leadership and workplace outcomes. Followers who perceive greater corruption in their leaders and are more tolerant of corruption have negative attitudes toward their jobs and teams. The study highlights the need for organizations to monitor corruption among their leadership, establish feedback processes, and implement organizational mechanisms to address corrupt practices and attitudes. Leadership training and employee development programs that consider the influence of cultural norms on corruption tolerance and reporting as well as clearly describe ethical behavior may aid in reducing corruption tolerance and enhancing integrity in the workplace.

National philosophy and religion can have a strong influence on a country’s business system, sociocultural environment, and corporate decisions. Islamic principles impose obligations on businesses and organizations operating in nations where Muslims predominate. This study uses Brunei as a case study to investigate how the national ideology of Brunei, Melayu Islam Beraja (MIB), and Islam influence the kinds of corporate social responsibility (CSR) initiatives that companies take on and how they disclose CSR to the public. Content analysis of CSR-related information and documents available on corporate websites was used by this study and findings revealed that Islam and MIB have strong influences on CSR and public relations (PR) practices geared toward enhancing human capability and improving the socioeconomic welfare of communities to meet the national development goals. Islamic values have an impact on corporate culture, and as employees’ religious beliefs are integrated into the workplace, the business model usually aligns with the concept of CSR. In Brunei, organizations view CSR/PR as a strategic business, societal, and religious endeavor. Emphases are placed on building human capacity and wellbeing, reducing environmental issues, and engaging in altruistic initiatives. By exploring how national philosophy and religion influence a country’s business system and corporations’ CSR/PR practices, this study contributes to the body of knowledge on these study areas.

The present study examines the nexus of religiosity and two career-success elements: positive impact and financial success. The cross-sectional analysis from 985 individuals of various religious backgrounds in Indonesia reveals that collectively religiosity positively relates to the importance of both positive impacts and financial success. Positive impact importance also positively relates to financial success importance, and it partially mediates the relationship between religiosity and financial success importance. The partial mediation indicates that when religious individuals aim for financial success, they will use their financial resources for their own religious fulfillment and for others. This remark illustrates “to be rich but not only for me” phrase in the title. In addition to the combined results of four major religions (Islam, Christianity—divided into Protestantism and Catholicism—Hinduism, and Buddhism), we also explore each religion separately within this study.

This study investigates the development of service-learning models for business school students in Azerbaijan. Drawing on the United Nations Sustainable Development Goals, this study identifies field projects and financial literacy immersions that benefit society while also promoting partnerships between Azerbaijan’s business schools, Central Bank, and international non-profit organizations. Based on the conceptual framework of Brower (Academy of Management Learning & Education 10:58-76, 2011) and theoretical underpinnings of Kolb (2015), this article develops two service-learning models for business schools in Azerbaijan and presents new corollaries between issues of sustainable community development, service-learning, and experiential learning theory. In one service-learning model, business school students complete a service-oriented consulting project based on real-world assignments from the United Nations Food and Agriculture Organization. In a separate service-learning model, business school students partner with the Central Bank of Azerbaijan and Junior Achievement in exerting servant leadership by serving as mentors for Azerbaijan’s schoolchildren in the area of financial literacy. The service-learning models in this study are distinctive and innovative in the context of Azerbaijan, both in terms of management education development and the potential to infuse and teach the United Nations Sustainable Development Goals into the business curricula.