Moral Degradation, Business Ethics, and Corporate Social Responsibility in a Transitional Economy
MetadataShow full item record
This article theoretically proposes and empirically verifies an understudied issue in the business ethics (BE) and corporate social responsibility (CSR) literature-how moral degradation (MD) in a society influences the relationship between BE or CSR and firm performance (i.e., corporate legitimacy and competitive advantage). Building on strategic choice theory, we propose that both BE and CSR become more important in enhancing business success when the perceived MD is heightened. Our analysis of 300 firms operating in China statistically confirms our hypotheses: first, under high MD, firms' engagement in CSR results in higher corporate legitimacy and competitive advantage, and second, their adherence to ethical business codes leads to higher corporate legitimacy. We conclude the article by outlining the implications for both theory and practice.
Showing items related by title, author, creator and subject.
Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costsAbdul-Jabbar, Hijattulah (2009)This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small ...
The business idea: problems of readiness and abandonment as a prerequisite to scenario thinking and planning.Anderson, Paul (1999)Documenting organisational history and heritage, it is argued, is an increasingly critical precursor to effective corporate and scenario planning. This study proposes that organisational history and heritage can be ...
Corporate taxpayers’ compliance variables under the self-assessment system in Malaysia : a mixed methods approachMohd Isa, Khadijah (2012)This thesis examines corporate taxpayers’ compliance variables and analyses the influence of business characteristics on compliance behaviour. A two-phase exploratory mixed methods approach was employed to explore ...