Ethics and taxation : a cross-national comparison of UK and Turkish firms

This paper investigates responses to tax related ethical issues facing busines

The issue of design in managerial decision making

It is argued that the design of decisions is a process that in many ways is shaped by social factors such as identities, values, and influences. To be able to understand how these factors impact organizational decisions, the focus must be set on the management level. It is the management that shoulders the chief responsibility for designing collective actions, such as decisions. Our propositions indicate that the following measures must be taken in order to improve the quality of organizational decisions: 1. The identity of the people, involved in organizational decision making, affects the quality of decisions and should be taken into account in the design of decisions. 2. The decision maker or designer of decisions should engage the members of an organization to create a shared vision. 3. Getting the members of an organization to express and share common values should improve the decision making process. 4. Being able to socially influence the members of an organization, or other stakeholders involved, as well as letting them participate in the process, should improve the quality of decisions

Planning and Leveraging Event Portfolios: Towards a Holistic Theory

This conceptual paper seeks to advance the discourse on the leveraging and legacies of events by examining the planning, management, and leveraging of event portfolios. This examination shifts the common focus from analyzing single events towards multiple events and purposes that can enable cross-leveraging among different events in pursuit of attainment and magnification of specific ends. The following frameworks are proposed: (1) event portfolio planning and leveraging, and (2) analyzing events networks and inter-organizational linkages. These frameworks are intended to provide, at this infancy stage of event portfolios research, a solid ground for building theory on the management of different types and scales of events within the context of a portfolio aimed to obtain, optimize and sustain tourism, as well as broader community benefits

Foreign Direct Investments in Business Services: Transforming the Visegrád Four Region into a Knowledge-based Economy?

Foreign direct investments (FDIs) in the service sector are widely attributed an important role in bringing more skill-intensive activities into the Visegrad Four (V4). This region—comprising Poland, the Czech Republic, Hungary and Slovakia—relied heavily on FDIs in manufacturing, which was often found to generate activities with limited skill content. This contribution deconstructs the chaotic concept of “business services” by analysing the actual nature of service sector activities outsourced and offshored to the V4. Using the knowledge-based economy (KBE) as a benchmark, the paper assesses the potential of service sector outsourcing in contributing to regional competitiveness by increasing the innovative capacity. It also discusses the role of state policies towards service sector FDI (SFDI). The analysis combines data obtained from case studies undertaken in service sector outsourcing projects in V4 countries. Moreover, it draws on interviews with senior employees of investment promotion agencies and publicly available data and statistics on activities within the service sector in the region. It argues that the recent inward investments in business services in the V4 mainly utilize existing local human capital resources, and their contribution to the development of the KBE is limited to employment creation and demand for skilled labour

How and When Socially Entrepreneurial Nonprofit Organizations Benefit From Adopting Social Alliance Management Routines to Manage Social Alliances?

Social alliance is defined as the collaboration between for-profit and nonprofit organizations. Building on the insights derived from the resource-based theory, we develop a conceptual framework to explain how socially entrepreneurial nonprofit organizations (SENPOs) can improve their social alliance performance by adopting strategic alliance management routines. We test our framework using the data collected from 203 UK-based SENPOs in the context of cause-related marketing campaign-derived social alliances. Our results confirm a positive relationship between social alliance management routines and social alliance performance. We also find that relational mechanisms, such as mutual trust, relational embeddedness, and relational commitment, mediate the relationship between social alliance management routines and social alliance performance. Moreover, our findings suggest that different types of social alliance motivation can influence the impact of social alliance management routines on different types of the relational mechanisms. In general, we demonstrate that SENPOs can benefit from adopting social alliance management routines and, in addition, highlight how and when the social alliance management routines–social alliance performance relationship might be shaped. Our study offers important academic and managerial implications, and points out future research directions

Smartphone chronic gaming consumption and positive coping practice

Purpose: Chronic consumption practice has been greatly accelerated by mobile, interactive and smartphone gaming technology devices. This study explores how chronic consumption of smartphone gaming produces positive coping practice. Design/methodology/approach: Underpinned by cognitive framing theory, empirical insights from eleven focus groups (n=62) reveal how smartphone gaming enhances positive coping amongst gamers and non-gamers. Findings: The findings reveal how the chronic consumption of games allows technology to act with privileged agency that resolves tensions between individuals and collectives. Consumption narratives of smartphone games, even when play is limited, lead to the identification of three cognitive frames through which positive coping processes operate: (a) the market generated frame, (b) the social being frame, and (c) the citizen frame. Research limitations/implications: This paper adds to previous research by providing an understanding of positive coping practice in the smartphone chronic gaming consumption. Originality/value: In smartphone chronic gaming consumption, cognitive frames enable positive coping by fostering appraisal capacities in which individuals confront, hegemony, culture and alterity-morality concerns

Building institutional capacity for industrial symbiosis development : a case study of an industrial symbiosis coordination network in China

Recent research has examined how the concept of institutional capacity relates to the ability of organisations to deliver industrial symbiosis, and in particular how that ability itself can develop over time. One approach to developing industrial symbiosis has been to build a network of local bodies to work together to this end. Terming such a body an industrial symbiosis coordination network, this study innovatively applies institutional capacity building theory in the context of a Chinese eco-industrial park. It examines how the coordination network developed the expertise to encourage local companies to engage in industrial symbiosis. This research consisted of a qualitative study, including participant observation, semi-structured interviews and document analysis to analyse the development of an industrial symbiosis coordination network in Tianjin Binhai New Area. It is found that the network increased institutional capacity for local IS development by promoting relational links across organisational divisions and governance levels, and by increasing various types of knowledge for coordinating IS. The concept of institutional capacity building is shown to have cross-cultural applicability. Reflections on this study indicate that local government can play a vital role in building and maintaining an IS coordination network in the Chinese context, but that other bodies are also needed to mobilise institutional capacity for IS development