The educative value of Dewey's religious attitude for spirituality

John Dewey's 'religious attitude' has great potential for the educative development of children's spirituality. This is because it enables their spiritual understandings to become more intelligently composed - not just in a cognitive or hyper-rational sense, but as a way of being. This paper provides an outline of Dewey's approach, which is described as being democratic, inquiry based, and 'scientific'. Such an approach therefore offers a contrast to other more epistemologically focused curricula which attempt to educate a person's spirituality. In order to make the case for the potential educative value of such an attitude, a brief review of Dewey's approach to education shall be offered, in which the notions of inquiry, democracy, and 'science' shall be highlighted to make the case that such attributes might be necessary for spiritual education if the United Nations Educational and Scientific Organization's goal of attaining world peace is to ever become possible.

Corporate governance of executive remuneration with special reference to Bangladesh

This discussion paper focuses on corporate governance issues associated with executive compensation arrangements. An historical perspective is used to demonstrate the absence of a sound empirically-based understanding of good corporate governance practices in relation to share-based payment arrangements. The paper provides an overview of issues including the potential earnings dilution and volatility effects of the introduction of regulations affecting executive remuneration. Potential research questions have been framed addressing each of the major issues identified in this paper. It is concluded that corporate regulators should ensure they are familiar with and that they consider best practice models for corporate governance when developing new or revising existing business regulation. It is proposed that further research to remedy this deficiency would enable a more accurate assessment of the impact of management on accounting regulation and the better design and implementation of regulation.

A conceptual framework of corporate and business ethics across organizations

Purpose – The objective of this paper is to introduce and describe a conceptual framework of corporate and business ethics across organizations in terms of ethical structures, ethical processes and ethical performance.

Design/methodology/approach – A framework is outlined and positioned incorporating an ethical frame of reference in the field of organizational chain management.

Findings – A number of areas and sub-areas of corporate and business ethics are framed in the context across organizations.

Research limitations/implications – The introduced framework should be seen as a seed for further development and refinement. It provides opportunities for further research of ethical concerns across organizations.

Practical implications – Organizations may benefit from the findings and insights presented and they may be used to enhance their ability to manage, monitor and evaluate ethical business practices across organizations.

Social implications – Changing societal and market patterns may enforce organizations to address ethical concerns across organizations. A myopic approach restricted to the judicial system may become insufficient and unsatisfactory from the perspective of other stakeholders of the organization.

Originality/value – The framework makes a contribution bringing in ethical concerns across organizations, providing a basis for their ethical values and culture, as well as asymmetric relationships in terms of power and dependence. The authors believe that a true learning organization needs to realise the importance of an extended view of its endeavors of corporate and business ethics in terms of ethical structures, ethical processes and ethical performance across organizations.

Corporate image in the leisure services sector

Purpose – This paper seeks to empirically examine the relationship between corporate image and customer satisfaction in the leisure services sector. It also aims to examine the mediating impact of employees and servicescape on this relationship.
Design/methodology/approach – Data were collected from a sample of 195 individuals who had visited an Australian zoological garden over a specified time period. Confirmatory factor analysis was used to test the validity of the measures, whilst structural equation modelling and multiple regression were used in hypothesis testing.
Findings – Findings reveal that corporate image has a significant positive relationship with customer satisfaction. Although the results indicate that the relationship between corporate image and customer satisfaction is not mediated by either servicescape or employees, they imply that corporate image and employees directly influence customer satisfaction.
Research limitations/implications – A single-case study design was implemented, limiting the generalisability of the findings. This provides an opportunity for replication of the model in other leisure services environments and services contexts outside the leisure services industry.
Practical implications – The findings reinforce the need for leisure services operators to prioritise the development of a strong, clear corporate image. The extended analysis illustrates that the disaggregated dimensions of corporate image are valuable to consider in terms of directing managerial strategy. Employees and servicescape are key aspects of the service offer on which management needs to focus to ensure that their desired corporate image is communicated and reinforced.
Originality/value – This study addresses an identified need to further examine the relationship between corporate image and customer satisfaction. It also contributes to corporate branding research by broadening the conceptualisation of the corporate image construct. Moreover, this study contributes to the corporate image literature by examining the mediating factors of employees and servicescape.

Conceptual framework for earnings management and corporate governance research

This study investigates the theoretical framework for earnings management and corporate governance research along with a focused review of relevant previous research that has investigated the effects of a variety of corporate governance factors and earnings management. Research background has been categorised using Australian corporate governance principles and recommendations issued in August 2007.

An integrated management systems approach to corporate sustainability

Purpose – This paper seeks to describe an integrated management systems (IMS) approach for the integration of corporate sustainability into business processes.
Design/methodology/approach – An extensive review of published literature was conducted. Building on existing research, the paper presents an original framework for structuring the integration of corporate sustainability with existing business infrastructure. The framework is supported by a detailed set of diagnostic questions to help guide the process. Both the framework and the diagnostic questions are based on the “Plan-Do-Check-Act” cycle of continuous improvement.
Findings – The paper highlights the need for a systematic means to integrate sustainability into business processes. Building on that point, the paper illustrates how an IMS approach can be used to structure the entire process of managing, measuring, and assessing progress towards corporate sustainability.
Practical implications – The paper should be of interest to both practitioners and researchers. The framework and diagnostic questions will help guide decision makers through the process of building sustainability into their core business infrastructure. Since the framework and diagnostic questions provide the flexibility to accommodate specific organizational contexts, it is anticipated that they will have wide applicability.
Originality/value – The paper makes several contributions. The framework provides a systematic approach to corporate sustainability that has not been elaborated on in previous publications. The unique set of diagnostic questions provides a means to evaluate the extent to which corporate sustainability has been integrated into an organization.

The relationship between attitude and behavior : an empirical study in China

Purpose – The purpose of this paper is to examine the effects of attitude towards behavior, subject norm and perceived behavioral control (PBC) on a Chinese subject's evaluation of a tertiary education program.

Design/methodology/approach – This study adopts a 3 (country-of-origin) by 2 (location) between-group factorial design. The Theory of Planned Behavior (TPB) is used as a framework to understand the intentions of the Chinese subjects concerning their enrollment in an offshore program.

Findings – Results show that a subject's attitude towards behavior, subject norm and PBC had a significantly positive relationship with the subjects' enrollment intentions irrespective of the country-of-origin (COO) of an education program. However, results also indicate that the significance of the three components on enrollment intention is contingent on which country the offshore program is from.

Practical implications – The findings of this study can help foreign education institutions develop a good understanding of the education market in China.

Originality/value – This study is one of the few studies that have adopted the TPB, the widely used psychology theory, in the Chinese context.

Corporate intranet implementation : managing emergent technologies and organizational practices

This paper examines the adoption and development of intranets in large business organizations. The authors demonstrate that intranet technology introduces a host of new managerial and technical challenges and requires new approaches to IS development. Evidence from two European corporations indicates that the traditional division of labor and definition of work roles in IS development breaks down. The distinction between developers and users becomes increasingly blurred and new organizational roles and structures associated with intranets are emerging. However, ready-made organizational models for implementing and managing intranets do not exist and the two organizations in this study have followed two different approaches. One organization favors a “planned change” approach, emphasizing management control and careful planning. The other organization prefers an “improvisational” approach, emphasizing experimentation, innovation and local initiative.

A method for examining corporate social responsibility descriptions on SME websites

There is growing IS research concerning SME use of websites and limited but growing research on corporate social responsibility (CSR) by SMEs. However, to-date these two bodies of literature have remained largely separate. This paper links these fields by presenting an SME website content analysis method. Melville in his seminal MIS Quarterly article called for such methods which provide a nexus of IS, organisations and environment (which we extend to CSR). The method involves four steps: 1) identifying sources of SME websites; 2) determining if websites are describing CSR (based on the literature CSR by SMEs); 3) archiving website content for analysis; and 4) coding the website content using a structured framework (combining the literature on IS and CSR in an SME context). The paper also provides suggestions on how IS researchers can apply the method for quantitative and qualitative/exploratory objectives for future research.