Martin Samy

Corporate social responsibility: a strategy for sustainable business success. An analysis of 20 selected British companies

Purpose – This paper attempts to prove that strategically investing in corporate social responsibility (CSR) will maximize profits while satisfying the demands from multiple stakeholders.Design/methodology/approach – The paper adopts a quantitative analysis and exploratory approach. It studies the CSR practices of 20 selected UK companies. The analysis of CSR policies is based on the global reporting initiative (GRI) guidelines. The analysis took a further step in examining the trends of earnings per share (EPS) of the selected companies.Findings – The findings revealed that out of the 20 selected companies, only four achieved all six guidelines as per the GRI. In regression analysis of the variables CSR and EPS, a very weak (causal) but positive relationship was evident (R2=0.147).Research limitations/implications – The study was applied to 20 selected companies in the UK. Future research should be extended to a larger sample in order to analyze the strength of the relationship between EPS and CSR. The s...

Factors affecting the diffusion of integrated reporting – a UK FTSE 100 perspective

Purpose – This study seeks to investigate the likely adoption of integrated reporting (IR), in addition to highlighting the limitations of current reporting practices. In particular, the analysis in this study used the characteristics of diffusion of innovation theory to investigate how perceptions of IR as offering a relative advantage over existing practices; its compatibility to existing organisational values, past experiences and needs; and its perceived complexity impacted on the adoption and diffusion of IR. Design/methodology/approach – Methodology was based on a content analysis of 22 UK FTSE 100 annual and sustainability reports across industries. To build a phenomenological triangulation research approach, semi-structured interviews were conducted with ten senior managers to ascertain their perceptions of current SR practices and IR. Findings – The analysis in this study revealed that low/medium levels of linkages exist between the majority of reports in the sample, thus limiting their usefulnes...

Creativity and innovation in science and technology: Bridging the gap between secondary and tertiary levels of education

Purpose – This paper stems from a study which was conducted as a means to first, find out whether there is a gap between the secondary and tertiary education levels, second identify any existing gap in Science and Technology education, and third, examine the impact of the above upon students’ creativity and innovativeness at university level. The paper aims to discuss these issues. Design/methodology/approach – As such, a group of teachers and students at both secondary and tertiary levels were selected as the sample of the study. Questionnaires were administered to trained secondary school teachers and to university students. Interviews were also conducted to triangulate data. These enabled an analysis of the current situation in terms of students’ engagement/creativity/innovativeness in Science and Technology at secondary and tertiary levels. Findings – The findings reveal a problematic situation arising with respect to beliefs and what truly prevails in the education sector at secondary and tertiary le...

Perceived school effectiveness: case study of a Liverpool college

– A quantitative effectiveness measurement based on the perceptions of the local community has been established as an effective mode of evaluating the level of satisfaction or perceived effectiveness of a school. In order to measure the level of effectiveness as perceived by their communities, educational institutions could use this instrument to measure the Quality Effectiveness Index (QEI) on eight quality management dimensions. This study seeks to investigate such a measurement in relation to a Liverpool colleges perceptions of school effectiveness through the Quality Situation Assessment Instrument (QSAI)., – The instruments used in this research were based on the tenets of Malcolm Baldrige. The QSAI is a modified version that has applied an additional dimension, namely that of Student Outcomes to the original Baldrige award criteria. This QSAI will assess the perceptions of current and ideal school improvement issues in the selected sample of this case study school. The responses will be analysed via the Quality Effectiveness Index (QEI), which measures the perceptions of respondents., – The findings indicate that it is an effective self‐evaluation tool as the report to the school complements the views expressed by the colleges OFSTED report., – Apart from the fact that this has been the first such study of its type in the UK, the major significance has been the incorporation of the qualitative contemporary management underpinnings.

The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan

Abstract This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the paper revealed that tax evasion is morally acceptable in Jordan under some circumstances, indeed there could be an affirmative duty to evade taxes since the government is perceived to be highly corrupted. The findings also show that while the extent of the governmental corruption has a positive (negative) effect on tax non-compliance (tax morale), the efficient expenditure of governmental tax revenues has a negative (positive) impact on tax non-compliance (tax morale). The individuals’ tax non-compliance decisions are likewise positively affected by the tax rates and by the taxation system’s being perceived as unjust, but decline with the increase of audit rates and the subsequent penalty rates. The degree and effectiveness of these determinants are dependent on the individual’s level of risk aversion, financial constraints and the surrounding referent groups. The results also confirm that individual factors play a significant role in determining the level of tax morale. Overall, the tax morale level and the compliance decision of an individual are greatly influenced by gender, age, educational level, occupational status and religious background.

A phenomenological study of CSR policy making and implementation in developed countries

Purpose – Over the last few years, governments in the developed countries have increased their level of involvement in promoting corporate social responsibility (CSR) activities through policy making and implementation. Using a qualitative research approach, underpinned by a subjective ontology and an interpretive epistemology, this paper aims to examine the relevant characteristics of CSR frameworks applied across the developed countries, with particular reference to The Netherlands and Sweden. Design/methodology/approach – The study adopted a thematic analysis and developed a rigorous phenomenological design to reveal the insights to CSR policy making. Semi-structured interviews were conducted with policy makers and implementers. The NVivo 9 software was used to analyse the data. Findings – The findings indicate that adoption of international guidelines that regulate companies working across borders, active participation of international government bodies, effective government collaboration with stakeho...

Investigating whether UK business schools need to be more business-like in order to survive in today's dynamic environment

Purpose – The purpose of this paper is to clarify whether UK business schools need to change their strategy, to adopt a more business-like approach, without compromising their role as providers of “quality education”. Business-like activities, as explained by Dart (2004, p. 294) are generally understood to be those characterised by some blend of profit motivation, the use of managerial and organisation design tools developed in for-profit business settings, and broadly framed business thinking to structure and organise activity. Design/methodology/approach – Adopting a mixed methods research design, this study involved the review of quantitative data from questionnaires sent to senior managers within UK business schools, followed by the case-study analysis of five UK-based business schools. Findings – Contemporary evidence suggests business schools have reacted to the current dynamic environment by adapting a more business-like approach, scanning the horizon and identifying new markets and opportunities f...

Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: A practitioner's perspective

Purpose – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS).Design/methodology/approach – A theoretical review established that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of planned economy. Accounting was a tool of centralised control, and accountants had a job of gathering information for statistical purposes of the government and tax authorities. This led to the development of a “Soviet culture” mindset. Accountants saw their jobs as following prescribed rules. Accounting is seen by Hofstede as a field in which historically developed practices are more important than laws of nature. It is therefore expected that accounting rules and the way they are applied will vary among different national cultures. Hence, Gray tried to explore how Hofstedes national cultural dimensions may explain international differences in accounti...

Examining the public policy perspective of CSR implementation in Sub-Saharan Africa

Purpose - – The purpose of this paper is to examine the public policy perspective of corporate social responsibility (CSR) implementation in Sub-Saharan Africa. There has been an increase in the number of countries adopting a national policy for CSR practice, particularly in the Western society. Despite the growing awareness about the role of government in CSR promotion, governments in Sub-Saharan Africa are yet to evolve policies that could help promote CSR in the region. As drivers of CSR, governments hold resources, like access to regulated parts of society that makes the inclusion of CSR opportunities relevant to strategic and operational management. From the extant literature, the role of government in defining and shaping the field of CSR is gaining wider acceptability. Design/methodology/approach - – Using a qualitative research approach, this paper examines the current status of CSR implementation, particularly from the public policy perspective in selected Sub-Saharan African countries. Semi-structured interviews were conducted with policymakers and policy implementers. The study adopted a thematic analysis and developed a rigorous phenomenological design to reveal the insights to CSR policy-making. Findings - – The findings established that the status of CSR implementation in Sub-Saharan Africa is influenced by absence of national CSR policy, CSR being mainstreamed in government constitution and CSR being a company initiative action to comply with international code of business conduct. Practical implications - – The results of this study could have policy implications for both executive and MPs of national governments for CSR regulatory policies. Originality/value - – In most developing countries, including Sub-Saharan African countries, the aforementioned institutional conditions are often an exception. There are both no legal and regulatory frameworks for Multinational Corporation activities and their socio-ecological impact, or such regulations may exist but are not adequately enforced (Rwabizambuga, 2007). This situation, unfortunately, has created a huge reporting gap between what organisations do and what they report regarding CSR. Hence, this original study adds to the body of knowledge for this region by revealing the central issues around the phenomenon.

The arguments for environmental rights in Niger Delta: a theoretical framework

Purpose – This paper aims to examine the extent to which environmental rights enforcement is currently practiced in Nigeria and the relevant characteristics for the development of a legal framework for the practice of environmental rights enforcement in Nigeria, particularly in the interest of the Niger Delta region of the country. The Niger Delta region of Nigeria is rich with abundant hydrocarbon resources and plays host to numerous multinational oil companies. For over five decades, oil spills and gas flaring from the operations of these companies have polluted water bodies and degraded farmlands on which the inhabitants depend for their livelihood. However, the absence of a legal regime of environmental rights has made it difficult for inhabitants of the region to seek legal remedy against these companies. Design/methodology/approach – This paper examines the extent to which environmental rights enforcement is currently practiced in Nigeria and the relevant characteristics for the development of a leg...