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doi: 10.3233/hsm-2008-0678pmid: N/A
Both Japan and Korea have suffered painful economic recession and a series of corporate misconducts and scandals over the last decade. In the meantime, people's interests in business ethics and corporate social responsibility have remarkably increased. This study examines (1) Japanese and Korean managers' perceptions of business ethics, (2) the similarities and differences between the two countries in comparison with the US, and (3) the evolution of business ethics over the ten-year period. The study reveals that Japanese and Korean companies have made remarkable progress in making systematic measures to establish corporate ethics, but the managers' perceptions of ethics in both countries have not changed significantly over the last decade. The study also shows that Korean managers' way of perceiving ethics is a specific mixture of those of the US and Japanese managers.
doi: 10.3233/HSM-2008-0678pmid: N/A
Both Japan and Korea have suffered painful economic recession and a series of corporate misconducts and scandals over the last decade. In the meantime, people's interests in business ethics and corporate social responsibility have remarkably increased. This study examines (1) Japanese and Korean managers' perceptions of business ethics, (2) the similarities and differences between the two countries in comparison with the US, and (3) the evolution of business ethics over the ten-year period. The study reveals that Japanese and Korean companies have made remarkable progress in making systematic measures to establish corporate ethics, but the managers' perceptions of ethics in both countries have not changed significantly over the last decade. The study also shows that Korean managers' way of perceiving ethics is a specific mixture of those of the US and Japanese managers.
Atakan, Serap; Özsoy, Zeynep; Oba, Beyza
doi: 10.3233/hsm-2008-0679pmid: N/A
Corporate governance has been one of the major issues studied by academicians in management and economics. Recent problems faced by various companies in certain economic systems forced the widespread adoption and implementation of corporate governance logic and principles by various types of companies. This study describes the successful implementation of corporate governance (CG) principles by Dogan Yayın Holding (DYH) which is Turkey's leading media-entertainment conglomerate. The company's success in implementing the CG principles led to the improvement of its company image, gaining prestige in the eyes of foreign institutional investors, and improving its internal and external control mechanisms. Considering all of these implementations, one can realize the successful involvement of DYH in pursuing good CG practices in Turkey.
Atakan, Serap ; Özsoy, Zeynep ; Oba, Beyza
doi: 10.3233/HSM-2008-0679pmid: N/A
Corporate governance has been one of the major issues studied by academicians in management and economics. Recent problems faced by various companies in certain economic systems forced the widespread adoption and implementation of corporate governance logic and principles by various types of companies. This study describes the successful implementation of corporate governance (CG) principles by Dogan Yayın Holding (DYH) which is Turkey's leading media-entertainment conglomerate. The company's success in implementing the CG principles led to the improvement of its company image, gaining prestige in the eyes of foreign institutional investors, and improving its internal and external control mechanisms. Considering all of these implementations, one can realize the successful involvement of DYH in pursuing good CG practices in Turkey.
doi: 10.3233/hsm-2008-0680pmid: N/A
In recent years many studies on intellectual capital measurement and reporting systems (ICMRSs) have been carried out. In this paper, a longitudinal case study, of a multi-utility Italian company, Aimag S.p.A., is illustrated. The case shows that ICMRS cannot be simply considered an accounting phenomenon but one that promotes managerial and cultural changes within a company.
doi: 10.3233/HSM-2008-0680pmid: N/A
In recent years many studies on intellectual capital measurement and reporting systems (ICMRSs) have been carried out. In this paper, a longitudinal case study, of a multi-utility Italian company, Aimag S.p.A., is illustrated. The case shows that ICMRS cannot be simply considered an accounting phenomenon but one that promotes managerial and cultural changes within a company.
Castka, Pavel ; Balzarova, Michaela A.
doi: 10.3233/HSM-2008-0681pmid: N/A
Increased debates and scrutiny over Corporate Social Responsibility (CSR) and Sustainable Development (SD) has resulted in a greater number of organizations subscribing to CSR and SD principles. To assist with the operationalization of CSR and SD, the International Organization for Standardization (ISO) has developed a set of standards – most recently a standard for social responsibility (ISO 26000). Some of these standards are intended for use as specification standards for certification, others establish guiding principles. The latter are not intended for certification purpose hence they rely on self-motivated implementation. Should ISO 26000 be a guidance standard or a certifiable standard? To answer this question, we firstly outline and discuss ISO standards for CSR and SD. Central to our discussion is whether and how certification impacts on the uptake of CSR and SD standards. We argue that for ISO 26000 a guidance standard not a certifiable standard is preferable.
Castka, Pavel; Balzarova, Michaela A.
doi: 10.3233/hsm-2008-0681pmid: N/A
Increased debates and scrutiny over Corporate Social Responsibility (CSR) and Sustainable Development (SD) has resulted in a greater number of organizations subscribing to CSR and SD principles. To assist with the operationalization of CSR and SD, the International Organization for Standardization (ISO) has developed a set of standards – most recently a standard for social responsibility (ISO 26000). Some of these standards are intended for use as specification standards for certification, others establish guiding principles. The latter are not intended for certification purpose hence they rely on self-motivated implementation. Should ISO 26000 be a guidance standard or a certifiable standard? To answer this question, we firstly outline and discuss ISO standards for CSR and SD. Central to our discussion is whether and how certification impacts on the uptake of CSR and SD standards. We argue that for ISO 26000 a guidance standard not a certifiable standard is preferable.
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