The influence of gender in the direction of Spanish cooperative societies on profitability and indebtedness: an empirical analysis

In this paper the claim for the market for a new business management to ensure the presence of women in decision -making to respond to new social needs addressed. Thus, this paper analyzes the influence of gender diversity of the directors on the profitability and the level of debt for a sample of 5,199 Spanish cooperatives. Unlike capitalist societies, these organizations have a number of peculiarities in their government, and that the partners are themselves major time, agents and customers. The study focuses on the Spanish context, where there is an open debate on the importance of women's business management, as in other countries, driven by the proliferation of legislation on gender equality, being, in addition, Spain, the pioneer in having specific legislation on Social Economy. The results show that cooperatives with greater female representation in theirs Boards have higher profitability. On the other hand, those Boards with a higher percentage of women show a lower level of indebtedness.

Impact of the intrinsic motivation on the academic performance through voluntary assignments: An empirical analysis

The students academic performance is a key aspect for all agents involved in a higher education quality program. However, there is no unanimity on how to measure it. Some professionals choose assessing only cognitive aspects while others lean towards assessing the acquisition of certain skills. The need to train increasingly adapted professionals in order to respond to the companies’ demands and being able to compete internationally in a global labour market requires a kind of training that goes beyond memorizing. Critical and logical thinking are amongst written language skills demanded in the field of Social Sciences. The objective of this study is to empirically demonstrate the impact of voluntary assignments on the academic performance of students. Our hypothesis is that students who complete high quality voluntary assignments are those more motivated and, therefore, those with higher grades. An experiment with students from the "Financial Accounting II" during the academic year of 2012/13 at the Business and Economics School of the UCM was carried out. A series of voluntary assessments involving the preparation of accounting essays were proposed in order to develop skills and competencies as a complement to the lessons included in the curriculum of the subject. At the end of the course, the carrying-out or not of the essay together with its critical, reflective quality and style, were compared. Our findings show a relationship between the voluntarily presented papers of quality and the final grade obtained throughout the course. These results show that the students intrinsic motivation is a key element in their academic performance. On the other hand, the teachers role focuses on being a motivating element through the learning process.

Beyond Compliance – Below Expectations? Cross-Border CSR, Development and the UN Global Compact.

In this paper, the results of an empirical analysis of a set of 416 descriptive case studies published by corporate members of the UN Global Compact are presented. Although these cases cannot be viewed as representative of the Compact itself or of corporate social responsibility (CSR) and development in general, they can illustrate which kinds of projects are deemed appropriate as best practice examples among Compact members, and therefore indicate the direction, in which predominantly voluntary and business-led CSR might at best be evolving. To help contextualize the analysis, the paper starts with a brief overview of recent academic work on the strengths and limitations of CSR in the light of international development, followed by the empirical analysis of Compact case studies. The results raise doubts regarding the general suitability of contemporary CSR initiatives to tackle some of the most pressing developmental challenges. Instead, only certain topics are commonly addressed, while a number of issues such as anti-corruption measures or labour rights are underrepresented in the case study sample. Regarding the target regions of the best practice examples, the majority is reported on activities based in OECD countries and a small number of emerging markets such as South Africa, India or China, while neglecting other regions such as sub-Saharan Africa (excluding South Africa). From a European Union policy perspective, these results indicate that there is a role to play for the state in order to create a better fit between CSR agendas and the actual developmental needs in the South.

Irresponsible Lending?: A Case Study of a U.K. Credit Industry Reform Initiative

There are major concerns about the level of personal borrowing, particularly sourced from credit cards. This paper charts the progress of an initiative to create a Responsible Lending Index (RLI) for the credit industry. The RLI proposed to voluntarily benchmark lending standards and promote best practice within the credit industry by involving suppliers of credit, customer representatives and regulators. However, despite initial support from some banks, consumer bodies and the Chair of the Treasury Select Committee, it failed to gain sufficient support from financial institutions in its original format. The primary reasons for this were related to the complexity of building such a robust index and the banks trade body’s fear of exposing its members to public scrutiny. A revised alternative, the Responsible Lending Initiative, was proposed which took into account these concerns. However, the Association of Payment Clearing Service (APACS), the trade body of the credit industry, then effectively destroyed the proposal. This article describes an attempt to address the challenges in the credit card industry with the initiation of the RLI, reflected in stakeholder discourse and in the context of a wider concern expressed by the involved stakeholders in terms of the need for greater responsibility in the banking industry’s lending practices.

Non-governmental Organizational Accountability: Talking the Talk and Walking the Walk?

Concern for NGO accountability has been intensified in recent years, following the growth in the size of NGOs and their power to influence global politics and curb the excesses of globalization. Questions have been raised about where the sector embraces the same standards of accountability that it demands from government and business. The objective of this paper is to examine one aspect of NGO accountability, its discharge through annual reporting. Using Habermas’ (1984; 1987) theory of communicative action, and specifically its validity claims, the research investigates whether NGOs use their annual reporting process to account to the host societies in which they operate or steer stakeholder actions toward their own self-interests. The results of the study indicate that efforts by organizations to account are characterized by communicative action through the provision of truthful disclosures, generally appropriate to the discharge of accountability and in a manner intended to improve their understandability. At the same time, however, some organizations exhibit strategically oriented behaviors in which the disclosure content is guided by the opportunity to present organizations in a particular light and there appears a lack of rhetor authenticity. The latter findings cast doubt on the ethical inspiration of NGOs and the values they demand from business communities, and questions arise as to why such practices exist and what lessons can be learnt from them.

Generation Y : affektives Commitment von Mitarbeitern in Unternehmen der Metropolregion Hannover-Braunschweig Göttingen Wolfsburg

Vertreter der Generation Y, Personen, die in den 1980er Jahren geboren wurden, drängen verstärkt in den Arbeitsmarkt. Ihre Wert- und Erwartungshaltung ist deshalb von großem Interesse für Unternehmen, die mit Themen wie dem Fachkräftemangel und demografischen Wandel konfrontiert sind und die Leistungsträger langfristig binden müssen. Ziel dieser Hausarbeit ist herauszufinden, wie ausgeprägt die emotionale Bindung der Generation Y in Unternehmen allgemein ist und unter welcher Voraussetzung affektives Commitment bei der Generation Y entsteht. Ein weiteres Ziel ist die Erarbeitung von Handlungsempfehlungen bezüglich des Personalmanagements von Generation Y in Unternehmen. Generation Y hat hohe Erwartungen an Arbeitsinhalt, Selbstverwirklichungsmöglichkeiten, Aus- und Weiterbildungsmaßnahmen, Unternehmenswerte und -ethik, Sinnhaftigkeit der Tätigkeit und Teamarbeit. Vertreter dieser Generation wünschen sich Wertschätzung, eine gute Beziehung zum Vorgesetzten, viele Partizipationsmöglichkeiten, regelmäßiges Feedback und Flexibilität. Weiterhin sind Work-Life-Balance, Karriereoptionen, Einkommen, digitale Vernetzung und Arbeitsplatzsicherheit wichtige Themen für diese Generation. Affektives Commitment entsteht durch Erfüllung von Erwartungen. Generation Y ist nur bedingt affektiv gebunden, tendiert zu häufigen Unternehmenswechseln und ist durch eine schwache Loyalität gekennzeichnet. Dies liegt hauptsächlich daran, dass die Erwartungen dieser Generation nicht erfüllt werden. Es wird empfohlen HR-Maßnahmen zu implementieren, die auf Erfüllung der Erwartungen von Generation Y abzielen.

How does introducing love impact management?

Religion at work is nowadays a hot-topic for organizational researchers. Studies have been conducted in order to understand whether there is a possible connection between God and management. This study aims to understand what is the impact of managing through God’s Love. It was found that managing with Love contributes for a new organizational culture characterized by the way managers face work (Culture of Identification), the way they use their characteristics for the benefit of the organization (Culture of Integration), the way human relations are developed (Culture of Bonds) and that it creates sustainable value (Culture of Entrepreneurship) for organizations. Main implications of these results are presented below.

Does the existing Corporate Governance structure and strict Legal Framework, affect the strategic decisionmaking of CEOs?

This thesis is a case study on Corporate Governance and Business Ethics, using the Portuguese Corporate Law as a general setting. The thesis was conducted in Portugal with illustrations on past cases under the Business Judgment Rule of the State of Delaware, U.SA along with illustrations on current cases in Portugal under the Portuguese Judicial setting, along with a comparative analysis between both. A debate is being considered among scholars and executives; a debate on best practices within corporate governance and corporate law, associated with recent discoveries of unlawful investments that lead to the bankruptcy of leading institutions and an aggravation of the crisis in Portugal. The study aimed at learning possible reasons and causes for the current situation of the country’s corporations along with attempts to discover the best way to move forward. From the interviews and analysis conducted, this paper concluded that the corporate governance structure and legal frameworks in Portugal were not the sole influencers behind the actions and decisions of Corporate Executives, nor were they the main triggers for the recent corporate mishaps. But it is rather a combination of different factors that played a significant role, such as cultural and ethical aspects, individual personalities, and others all of which created gray areas beyond the legal structure, which in turn accelerated and aggravated the corporate governance crisis in the country.

Accountants' ethical sensitivity

O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity.

Quel avenir pour la gestion des parties prenantes?

article

L'évolution de l'éthique des affaires aux États-Unis (1961-2002): la théorie institutionnelle en action

En dépit de toute l'histoire philosophique et théologique qui a relié l'éthique à l'économie, l'éthique des affaires comme champ de recherche est véritablement né aux États-Unis à la fin des années 1960. Nous avons identifié trois périodes dans l'évolution de l'éthique des affaires aux États-Unis: (1) les prolégomènes d'un intérêt porté à l'éthique dans le milieu des affaires américain (1961-1976); (2) l'effervescence d'une préoccupation éthique dans les grandes entreprises américaines (1977-1990); (3) l'instrumentalisation de l'éthique supportée par l'appareil gouvernemental (1991-2002). À travers ces trois périodes, nous ferons ressortir l'apport des recherches les plus marquantes en éthique des affaires, qu'elles aient adopté une perspective descriptive, normative ou analytique.

La moralité implicite du marché

Dans cet article, je mets en avant une approche de l’éthique du commerce centrée sur la notion de « moralité implicite du marché ». J’essaie d’identifier les grands traits de cette moralité implicite du marché en plus d’exposer les avantages d’adopter une telle approche pour penser les obligations des firmes. Pour ce faire, je tente, en m’inspirant de travaux récents de Joseph Heath, de mettre en lumière le rôle proprement normatif que peut jouer le concept de défaillances des marchés tel que développé dans la théorie économique. Je termine en examinant trois problèmes auxquels fait face l’approche proposée ici. In this article, I put forward an approach to business ethics that focuses on the notion of “implicit morality of the market”. I therefore try to identify the main components of this implicit morality of the market and expose the advantages of taking such a stance to think about the obligations of firms. In order to do so, I try to shed some light, drawing on recent works by Joseph Heath, on the potential normative role of the concept of market failures as articulated in economic theory. I finish by examining three problems that this approach is facing.