Students' perceptions of academic and business dishonesty : Australian evidence

Publicly available information indicates that the collapse of the high-profile corporations during the recent past were due to the unethical actions of a number of major players, including high level managers in those corporations. These examples of the ethical misdeeds of corporate actors have influenced accounting professional bodies and academic institutions around the globe to revisit the issue of ethical training of business and accounting students—the corporate managers of tomorrow. However, little is known about the ethical perceptions of business and accounting students, and business academics are finding it challenging to develop and promote ethics-based accounting and business curricula. This study addresses the research gap. It explores the ethical perceptions of accounting and business students in two Australian universities using three paradigms, that is, whether there are differences between regional and metropolitan, male and female, older and younger accounting students with respect to their ethical perceptions. Empirical evidence provided in this study
suggests that while there are no differences in ethical perceptions of the regional and metropolitan accounting and business students, female and older students are found to be more ethical compared to male and younger students.

The nature of corporate social responsibility disclosures by the Bangladeshi commercial banks

The Bangladesh Bank is now encouraging corporate social responsibility (CSR) disclosure by banks however the adoption of CSR remains voluntary and not mandatory. The aim in this paper is to determine the nature and extent of corporate social responsibility disclosure in the banking sector in Bangladesh, and to assess the need to improve corporate social responsibility by such organisations. We observe, from our content analysis of the annual reports of three cases studies within the banking industry of Bangladesh, that corporate social responsibility disclosures focus on initiatives undertaken to support two critical two sectors within Bangladesh's economy. agriculture and the SME sector. Further disclosures address contributions and donations made by the banks to support underprivileged sections of Bangladesh society including destitute youth and women. Of the three cases examined in this study, two are relatively new entrants to the banking sector. We observed that the newest firm, incorporated in 1999, made no disclosures in regards to its corporate social responsibility and, as a consequence, conclude that the corporate governance mechanisms in this firm are likely to be unsophisticated.

Communicating the ethos of corporate codes of ethics in the UK and the USA

Business ethics has been a consideration for corporations in the USA since at least the early 1960s, whilst in the UK this interest in business ethics appears to be just over 20 years old. In a survey of the top 500 companies operating in the private sector in the UK and the USA, it would appear that corporations operating in the UK have embraced the ethos of codes of ethics differently to their USA counterparts and that this difference may well be in line with their different adoption rates over the last 50 years of the need for business ethics in organizations. The USA seems to lead the UK in most areas, except when it comes to ethical audits and incorporating the ethics code into the strategic planning process. Could this omission in respect to strategic planning be the Achilles Heel of US business?

ICT corporate governance : a case study of a not-for-profit community healthcare organisation

Organisations, regardless of sector and size, are increasingly deploying information and communication technology (ICT) to transact with their stakeholders. Whilst on the one hand this offers efficiencies like improved communication and better resource usage through a reduction in duplication, on the other hand it raises issues of responsiveness, trust, privacy and confidentiality, In this paper we report how an Australian not-for-profit community healthcare organisation experienced and responded to the challenges of governance with respect to its ICT. The lessons From the case study are that comprehensive documentation, top management commitment, and appropriate skills to manage tasks and time are crucial when planning to implement such systems.

Executive compensation and corporate governance with special reference to Bangladesh; some emerging issues

This discussion paper considers 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 future research questions have been framed addressing each of the major issues identified in this paper. We conclude that corporate regulators should ensure they are familiar with and 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.

An empirical investigation of hybrid corporate governance systems in large firms: Evidence from India

The heightened pace of corporate governance reforms has focused attention on country-specific
governance models. Considerable debate has ensured as to whether the outsider Anglo-Saxon system
or the insider Continental system is most applicable to India. This paper reports the results of a study
of Indian governance which used a primary qualitative approach of twelve interviews of key executives
of five large firms in 2008 as well as publicly available documents. A literature review establishes six
key characteristics that distinguish the two major systems. The governance characteristics of the
Indian firms are classified in terms of the two systems with a view to assessing the extent and nature of
hybridization. The findings endorse the hybrid corporate governance system of India, clearly
identifying similarities and differences to the two major governance models. In drawing on rich
interview data, the paper delves into the national characteristics of India that have influenced the
hybrid model such as stewardship, corporate social responsibility and partnerships between the
corporate and community sectors. The evolution of the governance practices and the rationale for their
existence are also examined. The paper demonstrates that the hybrid governance system has emanated
from country-specific culture including values and ideologies, and political orientation of socialism.
The scope of this study was limited to large listed companies and business groups. Future research
should use a larger and more diverse sample including private and unaffiliated firms for outcomes that
can be generalized.

The drivers of corporate social responsibility : a critical review

The paper criticises the dominant discourse of corporate social responsibility (CSR) by examining six sets of factors conventionally considered as promoting outcomes consistent with core principles of social responsibility: intra-organizational factors, competitive dynamics, institutional investors, end-consumers, government regulators and non-governmental organizations. Each factor is addressed conceptually, empirically, and with respect to its likely future significance in promoting outcomes consistent with CSR. Our overall conclusions are not promising on any of these dimensions.

The transnational corporation, corporate social responsibility and the 'outsourcing' debate

Current popular debates in the United States and Australia on the topics of 'jobless recoveries' and the 'outsourcing' of skilled IT jobs to India (most conspicuously) evidence a confusion as to the institutional role of the business firm and its obligations to the broader stakeholder community, as well as to the more specific differences between outsourcing and the spatial restructuring of corporate value-chains. This paper will take up several issues in the hope of clarifying this confusion, including the essential nature of the business firm as an economic, political and social institution; the possibilities for social responsibility and stakeholder management in large internationalised firms; and the critical distinctions between domestic and international outsourcing and spatial restructuring. Data from the 'outsourcing' debate will be referenced to illustrate the differing logics/rationalities of relevant stakeholder groups.

Disrobing the emperor : mainstream CSR research and corporate hegemony

Purpose – This paper aims to utilise a typological matrix as the basis to categorise various corporate-society interventions. It aims to argue that an instrumental version of corporate social responsibility (CSR) is hegemonic in both the theoretical and normative domains of mainstream research, and that this hegemony underpins an intellectual blockage that prevents the field from achieving critical reflexivity and ultimately, a justifiable raison d'e^tre.

Design/methodology/approach – The paper reflects on the extant CSR literature in the context of globalisation; presents a two-dimensional typological matrix to be used in positioning corporate-society interventions; provides examples of particular activities relevant to each quadrant of the matrix; and considers the wider political economy of CSR research.

Findings – The logical implications of the corporation as an institution behaving in increasing accordance with the normative expectations of mainstream CSR scholarship will likely lead in the direction of increasing corporate hegemony.

Practical implications – The paper proposes the adoption of the more theoretically coherent and empirically precise terms enlightened self-interest and corporate social irresponsibility in CSR and related research streams, as well as the institutional relocation of much future CSR research to disciplinary areas outside of the business school.

Originality/value – The typological matrix presented in this paper offers a new way of locating corporate-society interventions. The partial abandonment of the term “CSR” by researchers, as well as the institutional relocations of much CSR research, are original notions.