nach oben

Journal of Business Ethics

Erschienen in:

11.06.2019 | Editorial Essay

Pathways to Corporate Accountability: Corporate Reputation and Its Alternatives

verfasst von: Craig E. Carroll, Rowena Olegario

Erschienen in: Journal of Business Ethics | Ausgabe 2/2020

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config

KI-gestützte Suche

Aus

Abstract

The aim of our themed symposium is to explore the limits and possibilities of corporate reputation for enabling corporate accountability. We articulate three perspectives on corporate accountability. The communicative perspective equates accountability with disclosure and stakeholder engagement. The phenomenological perspective focuses on stakeholder expectations and reputation management. The consequential perspective focuses on effects/consequences. We then examine how corporate accountability is understood, how it relates to ideals, mission, and purpose, alternative pathways to corporate accountability, reputational consequences, and the role algorithms play in relationships between corporate reputation and accountability. Using a multitude of organizational contexts, these papers advance our understanding of how corporate reputation can be used as a mechanism for creating greater corporate accountability, and for identifying alternative pathways when corporate reputation fails to do so.

Nächster Artikel Ideals-Based Accountability and Reputation in Select Family Firms

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Barnett, M. L., & Pollock, T. G. (2012). Charting the landscape of corporate reputation research. In M. L. Barnett & T. G. Pollock (Eds.), The oxford handbook of corporate reputation (pp. 1–15). Oxford: Oxford University Press.

Baudot, L., Johnson, J., Roberts, A., & Roberts, R. W. (2019). Is corporate tax aggressiveness a reputation threat? Corporate accountability, corporate social responsibility, and corporate tax behavior. Journal of Business Ethics. https://doi.org/10.1007/s10551-019-04227-3.CrossRef

Beatty, R. P., Bunsis, H., & Hand, J. R. M. (1998). The indirect economic penalties in SEC investigations of underwriters. Journal of Financial Economics,50(2), 151–186. https://doi.org/10.1016/S0304-405X(98)00035-X.CrossRef

Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics,80(3), 511–529. https://doi.org/10.1016/j.jfineco.2004.10.011.CrossRef

Bowen-Craggs, & Observatory on Corporate Reputation. (2019). The Explain Yourself Index 2019: Which companies are best at using online channels to explain themselves? Retrieved from https://www.bowencraggs.com/Bowen-Craggs-Index/Explain-yourself-index.

Buhmann, A., Paßmann, J., & Fieseler, C. (2019). Managing algorithmic accountability: Balancing reputational concerns, engagement strategies and the potential of rational discourse. Journal of Business Ethics. (special issue)

Busuioc, M., & Lodge, M. (2017). Reputation and accountability relationships: Managing accountability expectations through reputation. Public Administration Review,77(1), 91–100. https://doi.org/10.1111/puar.12612.CrossRef

Carroll, C. E. (2010). Corporate reputation and the news media: Agenda setting within business news in developed, emerging, and frontier markets. New York: Routledge.CrossRef

Carroll, C. E. (2013a). Corporate reputation and the multiple disciplinary perspectives of communication. In C. E. Carroll (Ed.), The handbook of communication and corporate reputation (pp. 1–10). Oxford: Wiley-Blackwell.CrossRef

Carroll, C. E. (2013b). The future of communication research in corporate reputation studies. In C. E. Carroll (Ed.), The Handbook of communication and corporate reputation (pp. 590–596). Oxford: Blackwell.CrossRef

Carroll, C. E. (2017). Corporate reputation and the news media: The origin story. Corporate Reputation Review,20(3), 165–170. https://doi.org/10.1057/s41299-017-0038-z.CrossRef

Carroll, C. E., & Einwiller, S. A. (2014). Disclosure alignment and transparency signaling in CSR reporting. In R. P. Hart (Ed.), Communication and language analysis in the corporate world (pp. 249–270). Hershey: IGI-Global.CrossRef

Cho, C. H., Guidry, R. P., Hageman, A. M., & Patten, D. M. (2012). Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting, Organizations and Society,37(1), 14–25. https://doi.org/10.1016/j.aos.2011.12.001.CrossRef

Christensen, L. T., Morsing, M., & Thyssen, O. (2013). CSR as aspirational talk. Organization,20(3), 372–393. https://doi.org/10.1177/1350508413478310.CrossRef

Coombs, W. T., & Holladay, S. J. (2002). Helping crisis managers protect reputational assets. Management Communication Quarterly,16(2), 165–186. https://doi.org/10.1177/089331802237233.CrossRef

Dahlsrud, A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management,15(1), 1–13. https://doi.org/10.1002/csr.132.CrossRef

Davis, K. (1973). The case for and against business assumption of social responsibilities. Academy of Management Journal,16(2), 312–322.

Deephouse, D. L., & Carter, S. M. (2005). An examination of differences between organizational legitimacy and organizational reputation. Journal of Management Studies,42(2), 329–360. https://doi.org/10.1111/j.1467-6486.2005.00499.x.CrossRef

den Hond, F., Rehbein, K. A., de Bakker, F. G. A., & Lankveld, H. K.-V. (2014). Playing on two chessboards: Reputation effects between corporate social responsibility (CSR) and corporate political activity (CPA). Journal of Management Studies,51(5), 790–813. https://doi.org/10.1111/joms.12063.CrossRef

Dhiman, A., Sen, A., & Bhardwaj, P. (2018). Effect of self-accountability on self-regulatory behaviour: A quasi-experiment. Journal of Business Ethics,148(1), 79–97. https://doi.org/10.1007/s10551-015-2995-4.CrossRef

Dupont, Q., & Karpoff, J. M. (2019). The trust triangle: Laws, reputation, and culture in empirical finance research. Journal of Business Ethics. https://doi.org/10.2139/ssrn.3105693.CrossRef

Elias, R. Z. (2002). Determinants of earnings management ethics among accountants. Journal of Business Ethics, 40(1), 33–45. https://doi.org/10.1023/a:1019956821253.CrossRef

Fang, L. H. (2005). Investment bank reputation and the price and quality of underwriting services. The Journal of Finance,60(6), 2729–2761. https://doi.org/10.1111/j.1540-6261.2005.00815.x.CrossRef

Fombrun, C. J., & Shanley, M. (1990). What’s in a name? Reputation building and corporate strategy. Academy of Management Journal,33(2), 233–258. https://doi.org/10.2307/256324.CrossRef

Gillespie, T. (2014). The relevance of algorithms. In T. Gillespie, P. J. Poczkowski, & K. A. Foot (Eds.), Media technologies: Essays on communication, materiality, and society (pp. 167–194). Cambridge: MIT Press.

Greenwood, M. (2007). Stakeholder engagement: Beyond the myth of corporate responsibility. Journal of Business Ethics,74(4), 315–327. https://doi.org/10.1007/s10551-007-9509-y.CrossRef

Habermas, J. (1990). Moral consciousness and communicative action (trans: C. L. S. W. Nicholson). Cambridge: MIT Press.

Illia, L., Romenti, S., Rodríguez-Cánovas, B., Murtarelli, G., & Carroll, C. (2017). Exploring corporations’ dialogue about CSR in the digital era. Journal of Business Ethics,146(1), 39–58. https://doi.org/10.1007/s10551-015-2924-6.CrossRef

Jones, T. M. (1980). Corporate social responsibility revisited, redefined. California Management Review,22(3), 59–67. https://doi.org/10.2307/41164877.CrossRef

Karpoff, J. M. (2012). Does reputation work to discipline corporate misconduct? In M L Ba T G Pollock (Ed.), The oxford handbook of corporate reputation (pp. 261–382). Oxford: Oxford University Press.

Le Breton-Miller, I., & Miller, D. (2019). Ideals-based accountability and reputation in select family firms. Journal of Business Ethics. (special issue)

Lewis, S. C., Sanders, A. K., & Carmody, C. (2019). Libel by algorithm? Automated journalism and the threat of legal liability. Journalism & Mass Communication Quarterly,96(1), 60–81. https://doi.org/10.1177/1077699018755983.CrossRef

Martin, K. (2018). Ethical implications and accountability of algorithms. Journal of Business Ethics. https://doi.org/10.1007/s10551-018-3921-3.

Minfee, I., McDonnell, M.-H., & Werner, T. (in progress). Getting caught and saving face: Disclosure of controversial covert corporate political activity. Working paper, Iowa State University. Working paper.

Niemi, J. I. (2008). The foundations of Jürgen Habermas’s discourse ethics. The Journal of Value Inquiry,42(2), 255–268. https://doi.org/10.1007/s10790-008-9119-7.CrossRef

Pieczka, M., & Zorn, T. E. (2013). The reputation of corporate reputation: Fads, fashions, and the mainstreaming of corporate reputation research and practice. In C. E. Carroll (Ed.), The Handbook of Communication and Corporate Reputation (pp. 513–529). Oxford: Blackwell.CrossRef

Roberts, J. (2003). The manufacture of corporate social responsibility: Constructing corporate sensibility. Organization,10(2), 249.CrossRef

Romenti, S. (2010). Reputation and stakeholder engagement: An Italian case study. Journal of Communication Management,14(4), 306–318. https://doi.org/10.1108/13632541011090428.CrossRef

Salant, J. (2013). Mutual funds increasingly support corporate disclosure of donations. Bloomberg News. (special issue)

Schlenker, B. R., Britt, T. W., Pennington, J., Murphy, R., & Doherty, K. (1994). The triangle model of responsibility. Psychological Review,101(4), 632–652.CrossRef

Schweitzer, M. E., Ordóñez, L., & Douma, B. (2004). Goal setting as a motivator of unethical behavior. Academy of Management Journal,47(3), 422–432. https://doi.org/10.5465/20159591.CrossRef

Skaife, H. A., & Werner, T. (2019). Changes in firms’ political investment opportunities, managerial accountability, and reputational risk. Journal of Business Ethics. (special issue)

Stohr, G. (2015). Americans want supreme court to turn off political spending spigot. Bloomberg News. Retrieved from https://www.bloomberg.com/news/articles/2015-09-28/bloomberg-poll-americans-want-supreme-court-to-turn-off-political-spending-spigot.

Sundaramurthy, C., & Lewis, M. (2003). Control and collaboration: paradoxes of governance. Academy of Management Review, 28(3), 397–415. https://doi.org/10.5465/amr.2003.10196737.CrossRef

Swift, T. (2001). Trust, reputation and corporate accountability to stakeholders. Business Ethics: A European Review, 10(1), 16–26. https://doi.org/10.1111/1467-8608.00208.CrossRef

Taylor, M. (2010). Public relations in the enactment of civil society. In R. L. Heath (Ed.), The SAGE handbook of public relations (2nd ed., pp. 5–15). Thousand Oaks, CA: Sage.

Tetlock, P. E. (1985). Accountability: The neglected social context of judgment and choice. Research in Organizational Behavior,7, 297–332.

Tetlock, P. E. (1992). The impact of accountability on judgment and choice: Toward a social contingency model. In M. P. Zanna (Ed.), Advances in experimental social psychology (Vol. 25, pp. 331–376). San Diego: Academic Press.

Tetlock, P. E., Vieider, F. M., Patil, S. V., & Grant, A. M. (2013). Accountability and ideology: When left looks right and right looks left. Organizational Behavior and Human Decision Processes,122(1), 22–35. https://doi.org/10.1016/j.obhdp.2013.03.007.CrossRef

Torres-Spelling, C. (2016). Shooting your brand in the foot: What Citizens United invites. Rutgers Law Review,68(3), 1297–1365.

Titel: Pathways to Corporate Accountability: Corporate Reputation and Its Alternatives
verfasst von: Craig E. Carroll
Rowena Olegario
Publikationsdatum: 11.06.2019
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 2/2020
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-019-04228-2

Springer Professional

Abstract

Bitte loggen Sie sich ein, um Zugang zu Ihrer Lizenz zu erhalten.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Wirtschaft"

Weitere Artikel der Ausgabe 2/2020

The Trust Triangle: Laws, Reputation, and Culture in Empirical Finance Research

Moral Intensity, Issue Characteristics, and Ethical Issue Recognition in Sales Situations

Investor-Paid Ratings and Conflicts of Interest

Orientation Toward Key Non-family Stakeholders and Economic Performance in Family Firms: The Role of Family Identification with the Firm

How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia

Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior

Premium Partner