While algorithmic decision-making technology can greatly improve efficiency at work, it has the potential to promote unethical decision making in humans who work with the technology. In this paper, we test how the moral disengagement mechanism, displacement of responsibility arises, as an...

Agency theory holds that managerial discretion over stakeholder decisions creates agency costs through altruistic redistribution. We test this claim in a principal-agent experiment where agents choose effort and transfers affecting a third party under unenforceable flat-wage contracts. We find...

As firms increasingly rely on user-generated data (UGD) to drive decision-making, questions of digital responsibility have become central to contemporary data governance. This article develops a governance model for UGD that integrates the ecosystem view with three complementary...

This paper examines the causal effect of public discourse in one or both sides of the market on overall market socially responsible behavior. In a laboratory setting, we vary whether firms and/or consumers participate in a public discussion before trading begins. When both sides take part, the...

Perhaps the most important corporate law debate over the last several years concerns whether directors and executives should manage the corporation to maximize value for investors or also take into account the interests of other stakeholders and society. But, do investors themselves wish to...

Exploring the intricacies of heterogeneity in tax avoidance practices within family firms, a growing trend acknowledges the significant role of chief executive officers (CEOs) in setting the ethical tone and shaping corporate tax strategies. However, these studies often overlook the influence of...

In a time of increasing polarization, how can we address sensitive topics and ensure that university classrooms remain places of healthy discussions and ethical deliberations? This paper addresses this important question by drawing on unique qualitative data from our students’ accounts of...

This paper investigates how responsibility for addressing interpersonal misconduct within organizations is managed as part of equity, diversity, and inclusion (EDI) efforts. Despite progress in promoting workplace EDI, the management of interpersonal misconduct tends to be individualized rather...

We study how secondary markets for durable goods interact with consumers' social-responsibility motives to mitigate environmentally harmful new production. On the positive side, secondary markets may allow responsible consumers to acquire used goods that would otherwise be discarded, reducing...

What do firms owe to those around them in terms of consideration, restraint, and active support? This question - which I'll call the question of "firm responsibility" - first rose to prominence in the modern context in the 1950s. While questions about what one entity owes to others and how it...

Managers do not need moral (re-)education but the competencies to assume order responsibility: Companies serve a societal purpose in market economies through efficiency, innovation, and welfare diffusion. Their "license to operate" depends not only on legality but also on legitimacy. As the...

This study explored corporate social responsibility practices in selected public libraries in south-west and north-central Nigeria. The study adopts multiple case-study design, and qualitative research approach. Interview was used to collect data from a total of fifteen (15) participants. The...

Purpose: Leadership in Africa faces numerous challenges, from famine and inequality to political instability and conflict. To overcome these obstacles, a new generation of leaders who are responsible and dedicated to upholding African traditions and values is needed. The Afrocentric perspective...

Corporate social responsibility (CSR) serves as a company strategy to fulfill ethical responsibilities in business. However, CSR requires conceptual support to operationalize this strategy at the individual level. This study aims to analyze the mediating role of CSR in the effect of responsible...

Pecuniary externalities-costs imposed on third parties mediated through the price system-have typically received little philosophical attention. Recently, this has begun to change. In two separate papers, Richard Endörfer (Econ Philos 38, pp. 221-241, 2022) and Hayden Wilkinson (Philos Public...

This paper studies responsibility attribution for outcomes of collusive bribery. In an experiment, participants labeled as either citizens or public officials can propose a bribery transaction to another participant (labeled as either public official or citizen, respectively), who decides...

This study examines the relationships between the components of ethical decision-making and the factors that contribute to the ethical decision-making of professional accountants. Survey data from 309 professional accountants was analyzed using partial least squares structural equation modeling....

This article evolved as part of the research project ‘Transformation-oriented innovation policy in the bio-economy-status, potentials and strategies’, which has been supported by the Federal Ministry of Education and Research under grant number 031B0781A. The authors thank an anonymous...

The concept of resilience has gained significant prominence across various disciplines, particularly in the context of regional development. Specifically, the Social Responsibility of Local Public Administrations (SRLPA) may play a significant role in fostering resilient territories. This study...

Teams are formed because input from different people is needed. Providing incentives to team members, however, can be diffcult. According to received wisdom, declaring all members responsible fails because real responsibility for team output "diffuses". But why? And why and when does formally...

Purpose: This study provides an outline of a meta-theory of ubuntu to illuminate how responsible leadership might be understood and enacted in African settings. Design/methodology/approach: This study presents an initial theory on ubuntu and appeals to realist philosophical principles to provide...

Purpose: As accountants are often business leaders, it is crucial that accounting students are equipped to become responsible leaders. Thus, accounting students should be taught to value citizenship, for example, through exposure to social innovation as an expression of personal citizenship. The...

Purpose: Responsible leadership has gained significant attention in contemporary management scholarship. Despite significant advances made in the burgeoning corpus of knowledge, a paucity of studies focusses on developing economies with a dearth of studies underscoring specifically the public...

Adjisse, Blimpo, and Castañeda Dower (2024) reproduce the tables and figures of Balán et al. (2022) with the exception an incorrect sign on one coefficient in Table 5. Although not central to Balán et al. (2022), we are grateful to have discovered this error and have submitted a corrigendum...

Vorwort -- Teil 1 - Das neue Rollenverständnis der Geschäftsführung -- 1. Der Zustand der Wirtschaft -- 2. Die Realität heutiger Geschäftsführung -- 3. Eine neue Wirtschaft: Wenn Haltung Realität wird -- 4. Führung beginnt mit Haltung -- 5. Das CEO Office: Struktur für Klarheit -- 6....

The modern consumer society is criticised for its harmful impact on individual well-being and the environment, prompting a call for a transition to responsible consumption. This article explores emerging trends in consumer behaviour towards responsible consumption. Drawing from existing...