In this paper, the approaches of a sample of small firms to environmental issues in the UK and the Netherlands are compared.The study makes a contribution by addressing the lack of research on small firms and the environment, as well as offering insights intothe influence that cultural. institutional, and political frameworks can have on small firm owner-managers' attitudes to external issues. The environment is considered here as an ethical issue, drawing on work on the environmental responsibility of (...) business by both Bowie (1990) and Hoffman (1991). It is argued that the approaches to the environment identified in this study by Dutch and UK small firm owner-managers do not fit in with the positions of either Bowie or Hoffman. The concept of stakeholder cooperation is proposed as a more realistic alternative. (shrink)

Recent academic articles point to an increased vagueness and overlap in concepts related to business ethics and corporate responsibility. Further, the perception of these notions can differ in the smallbusiness world from the original academic definitions. This article focuses on the cognition of small-business owner-managers. Given the impact of small-business owner-managers on their ventures, corporate responsibility and ethical issues can take a different route in SMEs. The small-business owner-manager is able to shape the (...) corporate culture and to enact values other than profit. Adopting a cognitive perspective, we have identified how the small-business owner-manager makes sense of notions linked to corporate social responsibility (CSR) and business ethics. The concept of sensemaking has recently been applied to CSR (Basu and Pallazzo, 2008; Cramer et al., 2006). Applying a cognitive perspective to small-business owners may help in explaining specific phenomena found within smallbusiness ownership. For this research, the Repertory Grid Technique (RGT) is used, a method that has not previously been widely applied in the business and society field. Our findings to an extent invalidate the confusion in terminology found in the academic literature. Smallbusiness owner-managers, pragmatically and rather clearly, differentiate among the various concepts related to corporate responsibility and business ethics but, at the same time, they recognise the interrelationships and interdependencies of these concepts. These findings contribute to a better understanding of how small-business owners think and integrate corporate responsibility and ethical issues into their decisionmaking. (shrink)

Small businesses in developing countries, as part of global supply chains, are sometimes assumed to respond in a straightforward manner to institutional demands for improved working conditions. This article problematizes this perspective. Drawing upon extensive qualitative data from Tirupur’s knitwear export industry in India, we highlight owner-managers’ agency in avoiding or circumventing these demands. The small businesses here actively engage in irresponsible business practices and “evasion” institutional work to disrupt institutional demands in three ways: undermining assumptions and (...) values, dissociating consequences, and accumulating autonomy and political strength. This “evasion” work is supported by three conditions: void, distance, and contradictions. Through detailed empirical findings, the article contributes to research on both small business social responsibility and institutional work. (shrink)

Recent academic articles point to an increased vagueness and overlap in concepts related to business ethics and corporate responsibility. Further, the perception of these notions can differ in the small-business world from the original academic definitions. This article focuses on the cognition of small-business owner-managers. Given the impact of small-business owner–managers on their ventures, corporate responsibility and ethical issues can take a different route in SMEs. The small-business owner–manager is able to (...) shape the corporate culture and to enact values other than profit. Adopting a cognitive perspective, we have identified how the small-business owner–manager makes sense of notions linked to corporate social responsibility (CSR) and business ethics. The concept of sensemaking has recently been applied to CSR (Basu and Pallazzo, 2008; Cramer et al., 2006). Applying a cognitive perspective to small-business owners may help in explaining specific phenomena found within small-business ownership. For this research, the Repertory Grid Technique (RGT) is used, a method that has not previously been widely applied in the business and society field.Our findings to an extent invalidate the confusion in terminology found in the academic literature. Small-business owner–managers, pragmatically and rather clearly, differentiate among the various concepts related to corporate responsibility and business ethics but, at the same time, they recognise the interrelationships and interdependencies of these concepts. These findings contribute to a better understanding of how small-business owners think and integrate corporate responsibility and ethical issues into their decision-making. (shrink)

Recent academic articles point to an increased vagueness and overlapping of the concepts around business ethics and corporate responsibility. However, the perception of these notions in the entrepreneurial world can differ from the original academic definitions. The aim of this exploratory study is to uncover how the small business entrepreneur understands these various concepts. For this analysis, the Repertory Grid Technique (RGT) is used, a method with limited applications in the business and society field. Our findings (...) partially reject the confusion in terminology in academic literature. Entrepreneurs, pragmatically and rather clearly differentiate the various corporate responsibility and business ethics related concepts. (shrink)

The role of small business enterprise in a mature market economy is one of the major issues in contemporary industrial organization, and is the focus of this book. _Small Business Enterprise_ brings new standards of rigour and insight into the study of small firms by importing contemporary ideas from industrial economics and by using up-to-date statistical and econometric techniques. Based on a uniquely rich set of data, _Small Business Enterprise_ focuses on the early period after (...) start-up of the small firm. It investigates competitive niches and how they are established, determinants of growth and profitability, the factors fostering survivial, and many other central issues. This core of economic analysis is complemented by an innovative case profile approach, which considers the real behaviour of small firms in a competitive environment; and a section on the political economy of small firms, which looks at the ethics of competition and the enterprise culture. (shrink)

This article seeks to expand business and society research in a number of ways. Its primary purpose is to redraw two core corporate social responsibility theories, enhancing their relevance for small business. This redrawing is done by the application of the ethic of care, informed by the value of feminist perspectives and the extant empirical research on small business social responsibility. It is proposed that the expanded versions of core theory have wider relevance, value, and (...) implications beyond the small firm context. The theorization of small business social responsibility enables engagement with the mainstream of CSR research as well as making a contribution to small business studies in scholarly, policy, and practice terms. (shrink)

Purpose This study aims to identify and analyse the issues faced by internet-based small businesses in developing countries regarding cybersecurity and document how these businesses address the risks. Design/methodology/approach This study used the qualitative method. Respondents were internet-based small businesses selected by using theoretical sampling. Data were collected by using interviews and observations. The validity of the analysis was ensured by using triangulation and member checking. Findings This study reveals that small businesses managed to identify the loss (...) of physical and monetary assets as possible damage. However, only a few businesses identified loss of intangible assets as possible cyber risks. Most small businesses had used basic cybersecurity measures to protect data access and some primary business activities. Unfortunately, they rarely take initiatives in preventing and early detecting cyber risks. Research limitations/implications Findings of this study cannot be generalised as it aims to obtain new insights and document unexplored findings. Thus, if this study’s findings are going to be generalised, it is necessary to conduct an additional study. Secondly, this study did not assess how far small business had fulfilled the relevant information security framework as assessment required additional research, and this study only aimed to map the current situation in small businesses. Practical implications This study emphasised the importance of identifying valuable assets or resources when implementing cybersecurity measures. Focusing on security measures to protect identified assets from cyber risk will make the efforts more efficient and effective than using standardised cybersecurity measures. Third-party developers can also use this study to understand small businesses’ current cybersecurity implementation and their characters to design online platforms that suit these needs. Governments can also design educational activities that address small businesses’ lack of knowledge. Originality/value Most studies which focus on small businesses and information technology usually only discuss how they use IT. This study also brings new contributions by focusing on developing countries and specifically addresses internet-based technology cyber risk faced by e-commerce businesses. The qualitative method is used as most studies in e-commerce adoption were positivistic in nature, and inductive-based studies were rarely found on the topic. (shrink)

While Corporate Social Responsibility (CSR) has traditionally been the domain of the corporate sector, recognition of the growing significance of the Small and Medium Sized Enterprise (SME) sector has led to an emphasis on their social and environmental impact, illustrated by an increasing number of initiatives aimed at engaging SMEs in the CSR agenda. CSR has been well researched in large companies, but SMEs have received less attention in this area. This paper presents the findings from a U.K. wide (...) study of socially responsible SMEs. The 24 companies studied were chosen as “exemplars” of␣CSR in SMEs. The aim of this study therefore is to progress understanding of both the limitations on and opportunities for CSR in SMEs through the exploration of exemplary characteristics in the study companies. Key areas of investigation were CSR terminology, the influence of managerial values, the nature of SME CSR activities, motivation for and benefits from engaging in CSR, and the challenges faced. The results of this study demonstrate some of the exemplary goals and principles needed to achieve social responsibility in SMEs, and begin to provide knowledge that could be used to engender learning in other SMEs. In particular, there is evidence that stakeholder theory may provide a framework in which SMEs and CSR can be understood. SMEs prefer to learn through networking and from their peers, so this is a possible avenue for greater SME engagement in CSR. This would require strong leadership or “championing” from individuals such as highly motivated owner–managers and from exemplary companies as a whole. (shrink)

This paper advances stakeholder salience theory from the viewpoint of small businesses. It is argued that the stakeholder salience process for small businesses is influenced by their local embeddedness, captured by the idea of social proximity, and characterised by multiple relationships that the owner-manager and stakeholders share beyond the business context. It is further stated that the ethics of care is a valuable ethical lens through which to understand social proximity in small businesses. The contribution of (...) the study conceptualises how the perceived social proximity between local stakeholders and small business owner-managers influences managerial considerations of the legitimacy, power and urgency of stakeholders and their claims. Specifically, the paradoxical nature of close relationships in the salience process is acknowledged and discussed. (shrink)

The idea underlying this article was that the humanities in general and business ethics in particular should be more firmly embedded in business management programs. A number of areas have been identified for students to use as topics for research projects in management ethics. These ranged from Biblical and classical times to the present day. Some were drawn from sources that were less well known e.g. the De consolatione philosphiae ‘The Consolation of Philosophy’ by Boethius 524 AD. This (...) was chosen partly for its ethical content, but also because Boethius was magister officiorum i.e. head of the civil service. Aelfred the Great (849–899) King of Wessex (he who burnt those cakes) was chosen because he promoted the intellectual, moral and spiritual qualities that were to serve as guidelines for his executives. Nineteenth century literature (Dickens, Thackeray, Trollope and Galsworthy) was also chosen as a source of topics for research projects in business ethics. The writer acknowledges the work of earlier writers in the fields of management, organisation theory, and business ethics. (shrink)

This article examines the relationship between corporate social responsibility and locality in the small business context. This issue is addressed by studying the interplay between small businesses and local community based on the embeddedness literature and using the concept of social proximity. On the basis of 25 thematic interviews with owner-managers a typology is constructed which illustrates the owner-managers’ perceptions of the relationship between the business and the local community. The findings emphasize the importance of reciprocity (...) as it is suggested that corporate social responsibility in relation to locality is constructed as a response to the interpretations of reciprocal community support between small business owner-managers and local community. (shrink)

In this editorial to a collection of papers on ethics in small firms, the case is made for greater use of high quality empirical research on business ethics. Sociological perspectives have much to offer to the field of business ethics that continues to be dominated by normative, moral philosophy. The second contribution of the paper is to argue for a reorientation away from the large multi-national firm as a benchmark subject of business ethics research. One important (...) point of view to be included is that of the small firm, which remains the dominant organisational form throughout all the OECD countries. (shrink)

Moral behaviour, and more recently wisdom and prudence, are emerging as areas of interest in the study of business ethics and management. The purpose of this article is to illustrate that Cicero—lawyer, politician, orator and prolific writer, and one of the earliest experts in the field recognised the significance of moral behaviour in his society. Cicero wrote ‘Moral Duties’ (De Officiis) about 44 BC. He addressed the four cardinal virtues wisdom, justice, courage and temperance, illustrating how practical wisdom, theoretical/conceptual (...) wisdom and justice were viewed in Rome of the first century BC. ‘Moral Duties’ is a letter admonishing his son, Marcus. It refers to personal behaviour, business practice and analyses terms such as good faith and criminal fraud. In addition, it contains material which would be suitable for tutorials/seminars and discussions, particularly in the areas of critical thinking in business ethics and general management. A study of De Officiis in respect to present day management and business practice could give a wider perspective to business ethics and management students. If concepts such as moral virtue, moral propriety and moral goodness, many of which seem to be ignored in business situations today, are to be embedded in business leaders of the future, it is reasonable to expect that these qualities will be analysed and discussed by business students today. Further, a study of Cicero’s six-step approach, when preparing an address/speech, could be useful and productive for practitioners and students in this area. (shrink)

Recent events in Western Australia culminating in the Royal Commission into Commercial Activities of Government and Other Matters 1992, and the subsequent publication of the Report, highlighted the fact that the commercial activities of the State Government in Western Australia had been in disarray for some time. However, in spite of some early interest in the outcomes of the Report, the general reaction by the public was largely one of disinterest. This paper traces some of the events which took place (...) after the main hearings. A number of leading citizens felt that some action was warranted. In brief, a series of lectures on different apects of business ethics were planned and given to business students at Curtin Business School. This paper highlights some of the observations made during this series of lectures. (shrink)

The IoT (Internet of Things) can transform businesses by automating processes ranging from inventory management to robotics to automation, saving time, and money. However, can small businesses benefit from the IoT? This article explores the emerging role of the IoT in small businesses, the impact on their ability to compete in a rapidly changing digital environment, and their awareness, attitudes, perceptions, and willingness to adopt it. The research utilizes an initial exploratory approach based on a review of case (...) studies in the literature, interviews with several economic development personnel and a few small and medium-size business managers. Benefits from the use of the IoT include increased efficiency in operations and reduced costs in businesses. The medium-size businesses interviewed have verified these benefits. However, the majority of economic development personnel and small businesses interviewed did not have much or any awareness of what IoT technologies were or their potential benefits. (shrink)

Why would businesses advocate for a tax increase? They may take such a position, this article argues, when tax cuts threaten their long-term economic interests. In 2012, Kansas eliminated taxes on many business owners but destabilized the economy and exposed small business to the harshness of market forces. Small businesses rely more on state services than large businesses and are more situated in local communities. The literature suggests two main reasons for small businesses’ “enlightened self-interest” (...) perspective. First, many benefited only marginally from the tax cuts. Second, the savings were offset by fiscal damage to state services that small businesses rely on. They advocated for higher taxes on themselves neither out of altruism nor entirely out of self-interest but recognizing that they had to pay taxes in order to stabilize the economic environment. In that position, small businesses in Kansas may occupy the moderating political role once occupied by a now-fractured corporate elite. (shrink)

In this paper, we examine how SMEs successfully implement proactive social and environmental strategies (PSEs). Using inductive theory building on 8 case studies of small and medium enterprises (SMEs) operating in both developing and developed country contexts, we identify four dynamic capabilities that explain how SMEs overcome time, resources, knowledge, and power constraints when implementing proactive social and environmental strategies. We introduce three moderating variables to explain how level of country development, organizational lifecycle, and availability of supporting institutions could (...) impact the level of capability importance. Furthermore, we discuss the interconnectedness of these capabilities to fully explore their dynamism in explaining how SMEs engage in sustainable business practices. (shrink)

Although ever-increasing numbers of women in the United States have been choosing small-business ownership in an apparent attempt to escape their well-documented inequality in the labor market, in this country, small businesses owned by women tend to be less successful than those owned by men. This article brings together the scattered pieces of data available in order to shed light on women's inability to gain greater parity with men in the small-business arena in the United (...) States. Analysis suggests that U.S. women's influx into small capitalism results from their movement into expanding, but highly competitive, industrial niches that are relatively unattractive to men. The authors find that these woman-owned businesses are concentrated within traditionally female-typed fields with lower average business receipts than male-typed fields. Moreover, even within the same industrial subcategories, women owners achieve less economic success than men owners. Although some of the immediate barriers faced by U.S. women in the small-business arena-such as lack of access to capital and government contracts-differ from those that confront women employees, the underlying causes are similar. The authors' discussion suggests that women in the United States carry their labor market disadvantage with them to the small-business sphere, where it is compounded by new manifestations of the same institutional barriers. (shrink)

This paper presents the results of a national study of the beliefs and perceptions of small business professionals concerning ethics within their company and business in general. The study examined their views on the relationship between success and ethical conduct as well as the extent and nature of ethical conflicts experienced by the respondents. Some comparisons are made with similar studies that have been conducted in the past. Respondents have the most ethical conflicts with customers and employees, (...) and with regard to honesty in contracts/agreements. Most also believe that ethical standards are lower than they were 10 and 20 years ago, primarily because society's moral standards are lower. Additionally, they believe that the behavior of top management has the most influence on decisions in ethical situations. Finally, consistent with prior studies, they believe that they have the most responsibility to customers, ahead of employees and stockholders. (shrink)

The article examines the issues of modern trends in the development of small business in the Republic of Kalmykia. One of these trends is entrepreneurship, which actively uses ethnic, national components in its line of business. The purpose of the article is to study the ethno-economic aspects of modern entrepreneurship in Kalmykia. The main research method is an expert survey. A total of 12 experts were interviewed. The study was conducted in May-June 2020 in Elista. As experts, (...) restaurateurs or owners of national cuisine cafes, ateliers, clothing manufacturers, representatives of the tourism business, manufacturers of souvenir products, owners of souvenir shops, manufacturers of ethnic furniture, etc. Experts note the popularity and demand for ethnic goods, handicrafts in the segment of ethnic fashion, ethnic design. And also services of ethno-tourism, ethno-restaurants, which testifies to the prospects of ethno-business and ethno-entrepreneurship in the republic. Active revival of Buddhism, restoration, development of national culture, natural resources make Kalmykia especially attractive for tourists. However, one of the problems in the development of ethnic entrepreneurship is the fact that there are very few masters of national instruments, masters of making complex souvenirs. An expert survey has shown that the development of ethnic entrepreneurship is an important resource for economic development in Kalmykia. (shrink)

The impact of smaller firm size on corporate social responsibility (CSR) is ambiguous. Some contend that small businesses are socially responsible by nature, while others argue that a smaller firm size imposes barriers on small firms that constrain their ability to take responsible action. This paper critically analyses recent theoretical and empirical contributions on the size–social responsibility relationship among small businesses. More specifically, it reviews the impact of firm size on four antecedents of business behaviour: issue (...) characteristics, personal characteristics, organizational characteristics and context characteristics. It concludes that the small business context does impose barriers on social responsibility taking, but that the impact of the smaller firm size on social responsibility should be nuanced depending on a number of conditions. From a critical analysis of these conditions, opportunities for small businesses and their constituents to overcome the constraining barriers are suggested. (shrink)

This is a study of ethical and moral behavior, or perhaps unethical behavior, in two different societies. One society, contemporary Australia and in particular the state of Western Australia, is currently undergoing an exhaustive Royal Commission into the shenanigans of a number of well-known business men and former leading politicians who seem to have been playing fast and loose with large amounts of other peoples' money. While this was initially the major focus of the paper, a secondary focus developed (...) based on the interest shown in acquiring an historical background by a group of business policy students. The opportunity to acquire an appreciation of historical events and in particular, the development of a sense of history seems to be lacking in the curricula of modern day business students. The secondary focus of the paper therefore illustrated that malfeasance, misfeasance and other forms of malpractice in business and administration were just as common in Greco-Roman times as today. In this context, reference has been made to a selection of the writings of some of the more well-known writers of this period. The paper ends on a nonpositive note, raising the (rhetorical) question, that if, after two thousand years people are still continuing to engage in sharp business practices whenever the occasion arises is there any point in developing and offering courses in moral behavior and business ethics? (shrink)

This feminist research explores how superstition is used by in-law's family to subordinate women business-owners in a highly patriarchal developing context. Whereas the exploration of gender subordination regarding women's entrepreneurship is almost exclusively confined to developed nations, little is known regarding the way women are subjugated in managing their small businesses in a patriarchal developing nation. This research generates data by conducting a case study on a woman's business in Bangladesh. This study yields unique insights by unfolding (...) a specific form of superstition that attempts to restrain a woman from continuing her small business. The paper reveals that the male relative caused a severe adverse impact on the personal life and business of the woman by employing superstition. With particular reference to superstition, this feminist study substantially extends the theoretical understanding of gender subordination within the context of small businesses of women in a highly patriarchal developing nation. The research strongly suggests policymakers to consider familial issues of women business-owners in designing programmes to empower them effectively. (shrink)

This paper is based on the findings of research into the attitudes towards business ethics of a group of business students in Western Australia. The questionnaire upon which the research was based was originally used by Preble and Reichel (1988) in an investigation they undertook into the attitudes towards business ethics held by two similar groups of United States and Israeli business students. The specific purpose of the current investigation was to administer the same questionnaire with (...) one minor modification to: (1) two groups of Curtin University students; (2) a group of Asian students from the Australian Institute of Business and Technology (AIBT), a privately funded tertiary institution affiliated with Curtin University; and (3) a group of managers from the Australian Institute of Management (AIM), many of whom would not have been university graduates. The questionnaire was preceded by a profile inventory to establish the participant''s age, sex, occupation, course of study, whether or not they were born in Australia, their attitudes towards religion, and whether or not they saw themselves as ethically minded persons. In the original questionnaire, Preble and Reichel had asked the US and Israeli students to indicate on a five point scale, their attitudes towards a selection of business ethics situations by reflecting on thirty statements. In the replicate study, the means and standard deviations of each response of the four groups of Western Australian students were calculated and then compared with the means and standard deviations of the US and Israeli students. In summary, statistically significant differences in the scores of the original study were noted between nineteen out of thirty of the US and Israeli students in their attitudes towards business ethics. However, a closer examination and interpretation showed several of these differences to have little meaning. (p. 946) The purpose of this current study therefore, was to see if the Curtin, AIBT and AIM students'' results were statistically significant (different) to the US and Israeli student scores. The implications of understanding the way a selected group of business students in Western Australia react towards a range of ethical issues ought to have relevance for those involved in developing management education courses, particularly in view of the current economic and business climate. Studies into attitudes towards ethical issues in business have, as yet, received little attention in Australasia. This present study will hopefully lead to more thoughtful discussion of these issues. (shrink)

Much research has been done on the economic effects of self-employment, environmental conditions for entrepreneurial success, as well as attributes if the person him-/herself fits to this career path. To successfully run a business, however, is contingent on the health of the entrepreneur. In particular, small business owners (being solo self-employed without personnel) face financial uncertainties, a high workload, long working hours, and are often unable to call in sick. This study aimed at exploring the working situation (...) considering resources (e.g., autonomy), strain (e.g., dependency on contracts with clients) and health and career outcomes of small business owners. This study used a qualitative approach to comprehensively mirror the working situation. Participants who were 29 small business owners from Germany gave permission for recording expert interviews in which they reported, for example, on health complaints, recovery opportunities, obstacles and resources while running their businesses. The interviews emphasize the meaning of active actions and own responsibility for creating working conditions and enabling autonomy. Small business owners yet have to be able to use the autonomy. Besides personal preferences regarding the career path as being pulled into self-employment and not pushed by situational circumstances also marketability and flexibility played a role and explained health and career issues. Our findings underline that the social network is of utmost importance to small business owners and that social support – even or despite of being solo self-employed – is a key to sustaining health and satisfaction. As voluntariness played an essential role for selecting this specific career path those being pulled into self-employment as no other jobs are available should receive particular support through career counseling. One shortcoming of prior research is that the concrete working situation of small business owners and its impact on health and career has not adequately been taken into account. Based on work-related stress models we developed a frame model specific for the situation of small business owners which allows concrete hypotheses for further quantitative research. (shrink)

This section is focused on some areas of concern which were identified in The Report of the Royal Commission into Commercial Activities of Government and Other Matters (1990–1992). In the Report a number of situations were examined in which some individuals acted without recourse to any ethical guidelines. Most of the people mentioned in the Report held responsible positions in either Government or the private sector, and all were very well known in the community. The Report of the Royal Commission (...) made a number of findings of serious impropriety on the part of several individuals, although there was comparatively little evidence of illegal or corrupt conduct. This section shows what happened to a governmental system in an Australian state when a number of Ministers and their advisors placed their personal or party advantage over their constitutional obligation to act in the community''s interests.Those who cannot remember the past are condemned to repeat it. (shrink)

This paper applies Greco-Roman thinking about wisdom to contemporary business and management practice. The first section outlines the contexts in which Greek and Roman writers referred to wisdom and related terms. Hesiod, Aeschylus, Pericles, Demosthenes, Plato and Aristotle were concerned with sophia and phronésis. Cicero, Horace and Seneca referred to prudentia and sapientia. The second section consists of examples from contemporary business and management behaviour which ranged from the “cunning/clever to the intelligently wise”. Reference is made to current (...) research highlighting concepts such as commonsense wisdom, conventional wisdom, contrarian wisdom and experienced based wisdom. A wise person knows how to use moral skills in the service of the right aims.1. (shrink)

We content-analyzed sixteen business ethics textbooks to assess the extent to which small business and entrepreneurship concepts appear in these texts. We found that scenarios related to large corporations and executive level decision-making dominate discussions and applications. These texts have very little to no coverage of small business and entrepreneurship and relevant ethical issues. We discuss this missing link and implications for integrating small business,entrepreneurship, and ethics into business ethics education.

This research aims to fill a major gap in the relevant literature on small businesses in developing countries, specifically concerning the development of models to better explain economic and environmental performance as a result of environmental compliance, thus moving toward an explanation of the sustainable behavior of these businesses. Data from 186 pottery craft businesses located in three Mexican states (Oaxaca, Puebla and Tlaxcala) reveal that environmental compliance significantly influences economic and environmental performance, with the mediating role of environmental (...) innovation, confirming the Porter hypothesis in the context of small businesses in an emerging economy. Environmental compliance is an important factor in improving the economic and environmental performance of small businesses in emerging economies. (shrink)

Increasing the tax compliance of self-employed business owners—particularly of trade-specific service providers such as those involved in construction and repair work—remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as these exchanges are difficult to audit. We present experimental evidence testing ten different policy strategies rooted in the enforcement, service, and trust/social paradigms, in a setting that allows payment either via a transaction (...) that directly reports income for tax collection purposes or in cash, where taxes are only collected on reported income. Our sample includes both a typical subject pool of students, as used in most previous studies, and non-students who are active within service industries characterised by the opportunity to engage in cash transactions. While our comparative results show that, for both student and non-student participants, interventions that rely on greater enforcement by the tax authority have the greatest effect on compliance in our cash economy setting, treatments involving cooperative elements may be similarly effective in enhancing tax compliance. Given their effectiveness, cooperative approaches should therefore be considered for addition to the policy mix if implemented at relatively low costs, making both carrot and stick approaches promising to increase compliance in an environment where cash-for-service payments offer a common benefit for small businesses and their customers from implicit collusion that enables tax evasion. (shrink)

The rise of unethical leadership practices suggests a need to emphasise value-based workplaces and leadership, encompassing workplace spirituality and spiritual leadership. Most previous research focusing on ethical behaviour in the work context has been conducted with larger organisations. This study examines the influence of workplace spirituality and spiritual leadership on ethical behaviour within the small business context. A quantitative survey research design was employed. The final sample consisted of 385 employees of small, medium, and micro enterprises (SMMEs) (...) in various industries in a central district of South Africa. Structural equation modelling was utilised during the data analysis process. The study revealed that workplace spirituality and spiritual leadership had a positive and statistically significant influence on ethical behaviour in SMMEs, and workplace spirituality mediates the relationship between spiritual leadership and ethical behaviour. The study extends on existing literature as this relationship has previously not been investigated in the African small business context. Also, the findings hold practical significance for small businesses struggling with unethical behaviours and leadership. The findings of the study imply that a culture of spirituality in the workplace enhances the impact of spiritual leadership in promoting ethical behaviour in the small business environment. (shrink)

Within the limited, but growing, literature on small business ethics almost no attention has been paid to the issue of social responsibility within ethnic minority businesses. Using a social capital perspective, this paper reports on an exploratory and qualitative investigation into the attitudinal and behavioural manifestations of CSR within small and medium-sized Asian owned or managed firms in the U.K., with particular reference to the distinctive factors motivating organisational responses. It offers alternative explanations of entrepreneurial behaviour and (...) suggests areas for further research. (shrink)

This paper focuses on research being undertaken to establish what the leadership gaps in SMEs are, as perceived by the SME leaders, and what can be doneby academia to address them given that many smaller organisations have nobody within their organisations with whom to identify effective leadership.

As consumer lifestyles have changed over recent decades, people have increasingly turned to meals prepared away from home. A major consequence of this shift in eating patterns has been a concomitant rise in obesity rates worldwide. Research has consistently documented that consumers tend to make less healthy choices when purchasing prepared meals away from home. In part, this can be attributed to inadequate information at the time of purchase; both nutrition experts and lay consumers tend, for example, to underestimate calories (...) in food purchased away from home and thus portion sizes tend to be larger. Thus, by requiring restaurants and other purveyors of prepared foods to provide the calorie content and other nutrition information at the point of purchase, consumers should be able to make more informed decisions and public health should be improved. The often maligned Affordable Care Act (i.e., “Obamacare”) addressed this issue in a mandate calling for compulsory nutrition labeling of prepared foods at the point of sale. In response to this effort, conservatives in Congress introduced the “Common Sense Nutrition Disclosure Act” (CSNDA) which, if enacted, would have effectively eviscerated the menu labeling provisions mandated by the Affordable Care Act. The stated rationale behind this legislation: to protect small business and prevent job loss resulting from overly‐burdensome federal regulations. This article provides a historical look at the evolution of federally mandated menu labeling in the United States with particular emphasis on opposition to its passage. The position is taken such that this legislation is beneficial, warranted, and long overdue, and its opposition, as reflected in the CSNDA, points to the need for new metrics when evaluating public policy. (shrink)

This article focuses on the association between the beliefs of small business owners and managers and their support for the community. Qualitative and quantitative data are utilized in an exploratory examination of two rationales for socially responsible behavior and of two kinds of support. Analyses show that the belief in strengthening the community as an important strategy for business success is positively associated with the provision of nonrisky and risky support. Risky support may threaten short-term business (...) success. However, the belief that a good public image is important for business success is negatively or not significantly associated with either risky or nonrisky support for the community. Findings uphold the position that there are significant variations in enlightened self-interest rationales that are differentially associated with business social performance among small business operators and demonstrate the usefulness of disaggregating social performance into risky and nonrisky variations. (shrink)

An approach to ethical coursework in business schools which draws upon Schon''s concept of the reflective practitioner is described. It is argued that an approach which promotes reflective practice guards against the dualism in models of ethical decision making which oppose philosophical and psychological perspectives. Workshop activities which can be used to facilitate students'' ability to reflect on ethical situations are discussed. In particular, the critical incident technique encourages students to analyse strategies they have used to cope with ethical (...) dilemmas in terms of their previous or contemporary experiences and value systems, and to examine these on the basis of philosophical principles. (shrink)

This article examines the drivers and barriers for corporate social responsibility (CSR) in the Norwegian graduate uniform industry, which is a market devoid of large corporations, consisting entirely of two small businesses. It finds that these small businesses' CSR activities are not particularly well explained by the existing literature on CSR in small- and medium-sized enterprises, which assumes the presence of large competitors. This raises the question of whether small businesses that do not compete against large (...) corporations may actually behave more like ‘little big firms’ when it comes to CSR. The article finds that the two businesses studied are mostly driven by external pressure to improve their social responsibility. Such pressure stems partly from news reports on their activities and partly from increasing competition leading to a situation where the small businesses operating in the market scrutinise each others' activities. (shrink)