Artikel Jurnal Imliah Bahan Skripsi, Tesis, dan Disertasi
Both Sides of the Coin: Motives for Corruption Among Public Officials and Business Employees
Madelijne Gorsira, Adriaan Denkers, Wim Huisman in Journal of Business Ethics (2016) 

ABSTRACT

The aim of this study is to better understand why public officials and business employees engage in corruption. Insight into individual-level explanations for corruption was obtained with the aid of a self-report survey. The results suggest that the most indicative factors of whether or not individuals are corruption-prone are as follows: the moral conviction they have to refrain from corruption; perceptions of whether their colleagues approve of and engage in corruption; and difficulties experienced in complying with the rules on corruption. This result pattern was identical for public officials and business employees alike, and as a consequence, for both sides of corrupt acts. The latter indicates that the same motives may not only underlie corruption in both private and public sectors, but also the act of corruption in its active and passive forms. The results of the current study do not provide strong support for the assumption that economic considerations—expected costs and benefits—are crucial in predicting corruption. Based on the findings that norms and the perceived opportunity to comply are dominant factors in explaining corruption, this article focuses on the practical implications for the development of anti-corruption strategies within both public and private sectors. 
Keyword: Active and passive bribery, Corruption, Incentives, Motives, Opportunity, Personal norms, Public and private corruption, Social norms.  

http://link.springer.com/article/10.1007/s10551-016-3219-2

 

Artikel Jurnal Imliah Bahan Skripsi, Tesis, dan Disertasi
The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector

Elena Platonova, Mehmet Asutay, Rob Dixon, Sabri Mohammad in Journal of Business Ethics (2016)
 
ABSRTACT

This paper examines the relationship between corporate social responsibility (CSR) and financial performance for Islamic banks in the Gulf Cooperation Council (GCC) region over the period 2000–2014 by generating CSR-related data through disclosure analysis of the annual reports of the sampled banks. The findings of this study indicate that there is a significant positive relationship between CSR disclosure and the financial performance of Islamic banks in the GCC countries. The results also show a positive relationship between CSR disclosure and the future financial performance of GCC Islamic banks, potentially indicating that current CSR activities carried out by Islamic banks in the GCC could have a long-term impact on their financial performance. Furthermore, despite demonstrating a significant positive relationship between the composite measure of the CSR disclosure index and financial performance, the findings show no statistically significant relationship between the individual dimensions of the CSR disclosure index and the current financial performance measure except for ‘mission and vision’ and ‘products and services’. Similarly, the empirical results detect a positive significant association only between ‘mission and vision’ dimension and future financial performance of the examined banks.

Keyword: CSR disclosure, Financial performance, Islamic banks in the GCC

http://link.springer.com/article/10.1007/s10551-016-3229-0 

Artikel Jurnal Imliah Bahan Skripsi, Tesis, dan Disertasi
How and When Socially Entrepreneurial Nonprofit Organizations Benefit From Adopting Social Alliance Management Routines to Manage Social Alliances?

Gordon Liu, Wai Wai Ko, Chris Chapleo in Journal of Business Ethics (2016)

ABSTRACT
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.

Keyword: Social enterprise,  Nonprofit organization, Social alliance, Relational mechanisms,Strategic alliance, Cause-related marketing campaign
http://link.springer.com/article/10.1007/s10551-016-3231-6