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  • A Case for Transnational Law in Contemporary Times

    Brewsters Soyapi (North-West University, 2020-11-01)
    When Jessup first wrote about transnational law about 60 years ago, scholarship on globalisation had not started yet. It seems though that transnational law, as we understand it, is as closely related to and has been developing alongside globalisation. However, transnational law and its place in scholarship remains contested. In the context of this contribution, globalisation serves as the catalyst that has transformed the manner in which law is viewed nationally and internationally and as such presents the lens through which transnationality could be understood and conceptualised. The article shows that the transnationalisation of law is inevitable in a fluid and ever-changing society which demands answers and solutions to the increasing problems brought about by and through globalisation.
  • The Paradox of Group Citizenship and Constructive Deviance: A Resolution of Environmental Dynamism and Moral Justification

    Tingting Liu; Yahui Chen; Chenhong Hu; Xiao Yuan; Chang-E Liu; Wei He (MDPI AG, 2020-11-01)
    Previous research on antecedents to constructive deviance remains scattered and inclusive. Our study conceptualizes constructive deviance from the perspective of ethical decision making and explores its antecedents, mechanism, and conditions. Drawing on moral licensing theory and social information processing theory, we propose that group citizenship behavior facilitates moral justification and constructive deviance when environmental dynamism is high and inhibits them when it is low; and moral justification fully mediates the relationship between the interaction of group citizenship behavior and environmental dynamism and constructive deviance. With two-wave panel data collected from 339 employees in 54 groups of five service companies in retailing, finance, and tourism randomly selected from three provinces in southern China, these hypotheses are all supported empirically. Our findings broaden the antecedents and occurrence mechanism of constructive deviance through an ethical decision-making lens. Our study contributes to the moral licensing literature by enriching the sources of moral licensing in the workplace and empirically demonstrating that moral justification may function as an underlying mechanism of moral licensing.
  • A multi-dimensional ethical approach to accounting and reporting practices

    Singh, Ajay Kumar; Dhingra, Pooja (University of Debrecen, Faculty of Economics and Business, 2013-12-30)
    Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the non-financial matters? Design/methodology/approach – This paper mainly focuses on the inclusion of Non-Financial Matters in the Corporate Annual Reports. An Empirical Survey was carried out and the questionnaires were administered to 122 respondents comprising of 75 academicians and 47 chartered accountants. This paper compares the perceptions of academicians and accounting professionals on the ethical reporting practices of the Indian companies. Findings – The results were tested using the t-test analysis. The research suggests that more companies should report on their environmental, social, and corporate governance performance and find a way to express them in their Annual Reports and the reporting of data regarding the carbon emissions, energy use, pollution, impact on the local economy, etc., should be made mandatory for companies. Research limitations/implications – The research included respondents who are currently living in Delhi. For more generalized opinion nationwide survey can be carried out. Another important category of stakeholder for judging the usability of Corporate Annual Reports could be the Institutional Investors. Practical implications – The results of this study would help the policy makers in framing the guidelines for standardized annual reports, synergizing social and business interest needs on top priority. Corporate philanthropy needs to transform into the realm of core business and corporate social responsibility. Integrated reporting could pave the way for synthesizing financial and non-financial reporting into one form and give a holistic view of companies’ strategies to its stakeholders incorporating new dimensions of IFRS. Social implications – More emphasis on Non-financial matters will certainly contribute in making the corporates more responsible to the society, environment, and to the future generations.  
  • A multi-dimensional ethical approach to accounting and reporting practices

    Singh, Ajay Kumar; Dhingra, Pooja (University of Debrecen, Faculty of Economics and Business, 2013-12-30)
    Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the non-financial matters? Design/methodology/approach – This paper mainly focuses on the inclusion of Non-Financial Matters in the Corporate Annual Reports. An Empirical Survey was carried out and the questionnaires were administered to 122 respondents comprising of 75 academicians and 47 chartered accountants. This paper compares the perceptions of academicians and accounting professionals on the ethical reporting practices of the Indian companies. Findings – The results were tested using the t-test analysis. The research suggests that more companies should report on their environmental, social, and corporate governance performance and find a way to express them in their Annual Reports and the reporting of data regarding the carbon emissions, energy use, pollution, impact on the local economy, etc., should be made mandatory for companies. Research limitations/implications – The research included respondents who are currently living in Delhi. For more generalized opinion nationwide survey can be carried out. Another important category of stakeholder for judging the usability of Corporate Annual Reports could be the Institutional Investors. Practical implications – The results of this study would help the policy makers in framing the guidelines for standardized annual reports, synergizing social and business interest needs on top priority. Corporate philanthropy needs to transform into the realm of core business and corporate social responsibility. Integrated reporting could pave the way for synthesizing financial and non-financial reporting into one form and give a holistic view of companies’ strategies to its stakeholders incorporating new dimensions of IFRS. Social implications – More emphasis on Non-financial matters will certainly contribute in making the corporates more responsible to the society, environment, and to the future generations.  
  • Wpływ konfucjanizmu na kulturę biznesową w Chinach

    Kawalec, Joanna
    Niniejsza praca dotyczy wpływu doktryny konfucjańskiej na obecną kulturę biznesową chińskich przedsiębiorstw. Po analizie koncepcji kultury biznesowej oraz doktryny konfucjanizmu, praca skupia się na przejawach myśli konfucjańskiej w kulturze korporacyjnej w Chinach.

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