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Beyond Grey Pinstripes

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U. of Calgary (Haskayne)

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U. of Calgary (Haskayne) 2500 University Drive NW
Calgary, AB, T2N 1N4
Canada
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Demographic Information

Number of full-time MBA students (2011): 

42

Number of part-time MBA students (2011): 

0

Total duration of full-time MBA program: 

16 months

MBA faculty (Fall 2010): 

86


  • School Information
  • Courses
  • Outside the Classroom
  • Faculty Research

Description of MBA Program: 

The Haskayne School of Business at the University of Calgary (HSB UCalgary) is closely linked to the global resource-based industries headquartered in western Canada: energy, mining, forestry, agribusiness, and tourism.  These industries were among the first to experience societal demands for sustainable development.  Consequently, HSB has played a pioneering role in integrating the management of environmental and social issues into the school’s MBA curriculum.


All HSB MBA students are required to take a course called ‘The Global Environment of Business,’ which emphasizes ethics and decision-making as well as issues in corporate social responsibility.  Environmental and social issues management topics have been integrated into the core and disciplinary courses of the MBA.  Specialized courses such as ‘Managing Environmental and Social Issues in the Global Marketplace,’ ‘Strategies for Sustainable Development,’ ‘Evaluating Environmental Performance,’ and ‘Indigenous People in Sustainability,’ are offered as electives.  ‘Rediscovering Leadership:  the Haskayne Wilderness Retreat’ is an experiential MBA course conducted at the University of Calgary’s research field station in the nearby Rocky Mountain wilderness and features sessions with indigenous elders.


Since 1994, HSB introduced an MBA specialization in Environmental Management and Sustainable Development.  This was revised in 2004 as a specialization in Global Energy Management and Sustainable Development (GEMS).  Since 1996, a multi-disciplinary Master of Science degree in Sustainable Energy Development has been offered in Quito, Ecuador and a Canadian version was launched in Calgary in 2008.  In 2010, HSB introduced a new Global Energy Executive MBA program.


Because of the unique focus of its MBA and MSc programs, HSB has developed many original conceptual and case teaching materials dealing with resource industries and sustainability in an international context. In 2001, the Institute for Resource Industries and Sustainability Studies (IRIS) was established at HSB. The Institute, now funded by industry and federal granting agencies, houses a group of business school faculty from various disciplines and a group of Ph.D. students focused on resource industries and sustainable development management.  Each year, IRIS presents a popular seminar series featuring expert speakers drawn from academia, industry, government and NGOs locally, nationally and internationally.  This speaker program is well attended by MBA students as well as by industry, government agency and NGO personnel, providing an ideal forum for discussion of sustainable development issues.  Haskayne MBA student and alumni conferences regularly feature panels or speakers on sustainable development, managing environmental/social issues, or corporate social responsibility.


The Haskayne School of Business is a founding member of the University of Calgary’s interdisciplinary Institute for Sustainability, Energy and the Environment (ISEEE). The founder of IRIS and an ISEEE affiliate, Dr. Harrie Vredenburg is a Haskayne professor of Strategic Management and holds the Suncor Energy Chair in Competitive Strategy and Sustainable Development.



How does the MBA program 'walk the talk' of social and environmental impact?: 

The University of Calgary leads Canadian universities in environmental sustainability, earning top grades in the 2011 Sustainable Endowments Institute's (SEI) College Sustainability Report Card, sharing the highest honour with the University of British Columbia and the University of Toronto.

The U of C has undertaken a pan-university approach to advancing sustainability; one that encompasses teaching and learning, research, campus operations, as well as community engagement and partnerships. University faculties and research institutes are engaged in diverse research initiatives, curriculum offerings, and service learning initiatives that support an institutional commitment to excellence and leadership in advancing the pursuit of sustainability.

From buildings and infrastructure to student service programs, the University of Calgary strives to model campus sustainability and improve performance.  Through individual and collective capacities, the university is transitioning to sustainable business models within targeted financial resources. The campus is a living laboratory for applied research in sustainability and a model for the broader community. Through the Sustainability ON initiative, the university is realizing change through the collective actions of more than 30,000 students, staff, and faculty stepping up together.

The U of C is committed to sustainability through a formal policy and plan. Three pan-university committees and a director of sustainability address environmental issues on campus. The university purchases green products when possible, and institutionally purchased appliances and computers meet Energy Star criteria. Energy-efficient technologies, such as steam trap systems and economizers, have been installed across campus through an energy performance initiative. Renewable energy is generated through a building-based photovoltaic array.

University dining services staff purchase local and organic products as well as sustainably harvested seafood items. Fair trade coffee and tea are available in all dining locations. In addition to traditional materials, the university recycles tires, scrap metal, and fluorescent bulbs.

Major construction projects pursue at least LEED Silver standards. Seven buildings on campus are LEED certified or meet LEED standards. The university practices green housekeeping and pest management. Water conservation technologies have been installed, including dual-flush toilets, low-flow faucets, and waterless urinals.

New students learn about sustainability on campus through presentations and hands-on activities. Groups such as Bike Root and the Eco Club organize environmental initiatives on campus, and students participate in competitions with the goal of encouraging alternative transportation and reducing energy consumption and waste.  The University of Calgary is primarily a commuter school, and more than half of the school community travels to campus via alternative transportation. The City of Calgary offers ride-matching services with discounted parking for carpoolers, and subsidizes fares on public transit for students. The university has a student-run bike-sharing program and partners with a car-sharing program.

The University of Calgary aims to optimize investment returns and is exploring investment in renewable energy funds. Major donors who give more than $1 million to the university can request that gifts be directed into sustainable and socially responsible investment options.
 

Academic Department

  • Human Resource Management
    12 items
  • Finance
    6 items
  • Strategy
    5 items
  • Marketing
    5 items
  • Production and Operations
    4 items
  • Environmental Management
    4 items
  • Management
    3 items
  • Accounting
    2 items
  • CSR/Business Ethics
    2 items
  • Entrepreneurship
    1 items
  • IT & Information Systems
    1 items
  • Economics
    1 items
  • International Management
    1 items
Course Name: Advanced Leadership and Technical Skills
Instructor: Sloane Dugan

This course reflects a view of leadership with four streams of activity in human systems that deal with issues, such as social, diversity, ethical, environment concerns. First, it emphasizes the purposeful nature of human systems. Second, it includes a focus on integrity in the leader. Third, leaders focus on a critical and constructive mutuality in relationships with family, friends, colleagues, customers, and ‘competitors’ or seemingly ‘reluctant resistors’ to incremental and deep change. Fourth, this course concerns itself with a more macro-level of organization, society, and the environment focuses on generating sustainability. Sustainability here refers to two areas of interest. First, appropriate sustainability generates organizing structures that must encourage effectiveness, integrity, and mutuality. Also, appropriate sustainability must be capable of continuing transformation toward greater social justice and greater harmony with the natural environment.

Course Name: Arbitration of Employment Dispute
Instructor: Allen Ponak

Arbitration is an alternative dispute resolution (ADR) method that is a substitute (or alternative) to court. In a private process, an arbitrator selected by mutual agreement conducts a hearing and renders a binding, written decision. Arbitration is used to settle many kinds of disputes in employment, commercial and social activities, insurance and financial agreements, international treaties, and sports. Taking a hands-on approach, the course teaches students how arbitration works, its advantages and disadvantages, and how to research, prepare, and argue cases. Simulations, case analysis, computer databases, outside experts, and lectures will be used. Issues covered include dismissal, drug testing, contract interpretation, surveillance and privacy, and discrimination.

Course Name: Buyer Behaviour
Instructor: Katherine White

Consumer behaviour is one of the most interesting and important aspects of marketing. Knowledge of the principles of consumer behaviour helps marketers to design new products that are more likely to succeed, to communicate more effectively with customers, and to better anticipate marketplace reactions to changes in marketing-mix elements. Contemporary approaches to marketing management emphasize the importance of adopting a customer-focused orientation. The notion of a “customer-focused” organization implies that all employees of an organization—not simply those in the marketing department—should be focused on consumer satisfaction.

This course identifies several areas that are fundamental to the study of consumer behaviour including perception, motivation, learning, memory, attitudes, decision-making, social influence, demographics and cultural differences. Students should develop a better understanding of their own behaviour as targets of marketing influence, as well as an understanding of how models of consumer behaviour can be used to develop effective marketing techniques. In addition, the course will discuss ethical principles that we should follow as marketers and will consider how to best impact consumer behaviour in a socially-responsible manner.

COURSE OBJECTIVES

• To provide students with a solid theoretical foundation for understanding consumer behaviour.

• To explore how these theoretical insights can be used to develop practical tools for influencing

consumer behaviour in a socially responsible manner.

• To enhance students’ ability to analyze marketing techniques from both a managerial and a consumer perspective

• To increase students’ awareness of their own behaviour as targets of marketing influence.

Course Name: Compensation: Who Gets What & Why
Instructor: Eva Klein

This course focuses on how to best create and manage employee compensation in today’s organization. Approximately 30% readings, discussion and exercises focus specifically on ethical and social issues. In particular, the course addresses how a good compensation structure can motivate employees and alleviate moral hazard problems. A well thought out incentive system enhances individual, team and company performance and minimizes unethical pay policies. The current topic most socially relevant is executive compensation. We explore the performance measures that drive executive compensation and how compensation practices can be both ethical and socially responsible.

Course Name: Competitive Advantage Through People
Instructor: Piers Steel

Analysis of the interdependencies and theoretical foundations of staffing and development programs, design and administration of reward and compensation systems and performance management programs from the orientation of professional human resources management. This includes how to deal with a variety of social issues, such as HRM related legislation, such as  drug/alcohol, disability/sick leave, employee diversity, or sexual harassment. Also, it discusses how to pursue strategic HR, aligning the HR processes, such a compensation and performance appraisal, to better align with the business, social, or environmental goals of the company.

Course Name: Cross Cultural Human Resources
Instructor: Wilf Zerbe

This course introduces students to the challenges posed by managing in international environments and across cultural boundaries. Emphasis is placed on (1) understanding the nature of cultural differences, (2) the influence of these differences on organizational processes such as communication, leadership, decision-making, and team dynamics, (3) their impact on human resource management practices such as staffing, performance management and organizational design, and (4) implications for those holding international managerial roles.

The objectives of the course are: To equip students to lead more effectively in a global business environment, to facilitate the optimization of the performance of human resources in global organizations, to develop an appreciation of the operational impact of theories and models of Human Resource Management theory, practice and research on organizational effectiveness in an international context, and how these might be commonly applied across cultures or adapted to reflect cultural sensitivities and to encourage improved understanding of students’ own cultural preferences and how these influence their leadership effectiveness. Special topics discussed include: women in global business, multi-cultural work groups and teams, cross cultural decision making and ethics, communication and negotiation across cultures, and describing and comparing cultures.

Course Name: Ethical Issues and the Professional Manager
Instructor: Jaana Woiceshyn

Running a business ethically can be a challenging task in the global environment, especially given the varied views on what constitutes “ethical” and what is expected of business. Should corporations pursue self-interest (of the owners) or should they engage in corporate altruism, as suggested by the widely accepted stakeholder view? If one takes a compromised position, can one know when to sacrifice and when to pursue self-interest? And how does one morally defend one’s stand on these questions? Having a clear view on these issues and knowledge of ethical principles are prerequisites for successfully tackling ethical dilemmas in business, such as: Should we offshore/outsource our production/software programming/call centers to developing countries? Should we produce oil in conflict zones? Should we charge regular margins in Africa for the new HIV drug we developed?

This course is based on the premise that knowledge and awareness of ethics is critically important to success in life—and in business. Therefore, we will study major ethical theories/codes (and the principles they comprise), e.g., altruism and egoism. The principles will be applied to practical, everyday ethical issues such as profit making, customer and employee relations, financial reporting, and advertising.

By the nature of the material, this course may seem more abstract and theoretical than most. We will see, however, that a rudimentary understanding of abstract ethical principles is necessary for making concrete choices and taking specific action. The course is taught in such a way that any principle is concretized via examples, exercises or cases.

The course objectives are:

1.To develop an awareness of ethical aspects of managerial and professional decisions.

2.To learn a basic understanding of the main theories of ethics and their principles.

3.To learn to apply ethical principles to practical business situations.

Course Name: Evaluating Environmental (Sustainability) Performance
Instructor: Irene Herremans

There is a two-pronged purpose for this course: to raise your level of consciousness about sustainability and to provide some practical tools for making better, more informed decisions about sustainability issues.

More specifically, this course is designed to help students understand their own personal definition and their organizations’ definition of sustainability. Then students will learn how to monitor, control, measure, and report sustainability impacts. In addition to a general overview regarding sustainability, the subject matter covers three major categories: external reporting; internal planning and control of costs; and market incentives and regulation. Additionally, the student will apply the concepts learned in this course to a "company case study" or project of interest to the student.

The subject matter of this course is relatively new; therefore, few theories, but much literature, currently exist. Emphasis is placed on studying the literature over a broad number of topics rather than a few topics in more depth. We, however, will take the discussion a step further and look at questions that need to be answered and possible research projects that could add to the body of knowledge. The discipline is fairly young, so our challenge is to help build the body of knowledge.

The course is taught as a seminar course, which means the instructor will act to facilitate and direct the students’ learning. This style is conducive to adult learners in which learners are expected to take partial responsibility for their own learning. Students are expected to be prepared for class and participate fully in the discussion. Lecture-style delivery of material will be kept to a minimum.

The course places less emphasis on rote memorization learning and more emphasis on higher-level learning skills, sometimes referred to as JADE (judgment, analytical, decision-making, and evaluative) cognitive abilities. JADE abilities, for example, require students to “interpret, illustrate, extend, connect, compare and contrast, differentiate, apply, and transfer” knowledge. The activities for this course, therefore, are designed to fulfill this purpose.

Course Name: Financial Accounting
Instructor: Stuart Jones, Michael Wright

This introductory course in financial accounting will emphasize the process by which accounting information is used rather than the procedure by which it is prepared. The intention is to inform you not only of the purposes and uses of financial accounting but also of its limitations. In particular, some recent catastrophic failures of financial accounting disclosure and the regulatory mechanisms that govern financial reporting, using Enron and WorldCom as examples, will be looked at. You will develop an understanding of accounting concepts and how they are applied to decision-making in business settings. Detailed procedures will be blended only to the extent necessary for you to appreciate the informational content of accounting data.

Course Name: Foundations of Global Corporate Success
Instructor: Alain Verbeke

The course has three main goals. First, it provides a critical overview of the recent international business literature with a focus on both conceptual and practical, managerial insights. This overview should help MBA students to obtain a better understanding of the complexity and the challenges associated with managing a large multinational network. Second, it aims to prepare MBA students for a professional career in an MNE by focusing primarily on the dynamic components of global corporate strategy and the change processes in global corporate strategy. Third, the course aims to develop some practical skills, namely through preparing and making presentations, and writing a coherent term paper. Course content includes several papers on environmental management, public policy, stakeholder management and social impact management issues.

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Type of Offering

  • Extracurriculars
    65 items
  • Career Services
    2 items
  • Degree Types
    5 items
  • Institutes and Centers
    5 items
  • Student Clubs
    5 items
Women in the Accounting Profession
Type: Presentation
Date: February, 2011

It is widely accepted that attracting and retaining top talent is critical to a firm’s competitiveness in our global economy. Yet women, who comprise half of all new chartered accountant graduates in Canada, are under represented at the partner level. Clearly, barriers continue to exist. This presentation will discuss the current state of women in accounting, how leading firms are responding and provide recommendations on how you can successfully manage your career for success.

The Centre for Public Interest Accounting at the Haskayne School of Business is pleased to sponsor: "Women in the Accounting Profession." This presentation will highlight the state of women inclusion in the accounting profession, their progress and challenges."

IABS Graduate Student Dinner
Type: Sponsorship
Date: March, 2010

"IRIS Sponsorship of the Annual IABS Graduate Student dinner on March 26, 2010, during the IABS 21st Annual Conference held in Banff, AB from March 25 – 28, 2010."

Energy 101 Series: Hydroelectric
Date: January, 2011

"Speaker: Edwin Cey. Assistant Professor Department of Geoscience"

Alberta Acts on Climate Change - Video Confernce and Webcase: Local Energy, Environment and Community Action
Date: March, 2010

During this one-day video conference, participants from 30 venues across Alberta will share their experiences and hear from four keynote speakers: Dave Sauchyn, University of Regina Prairie Adaptation Research Collaborative, Rick Kool, Royal Roads University School of Environment and Sustainability, Gary Holden, CEO Enmax Corporation, and Michael Walters, Greater Edmonton Alliance. The day will be moderated by Frances Bowen, Director of IRIS. The panelists and moderators will be drawn from seven Alberta universities and colleges and from more than a dozen rural communities.

Stepping up to the Climate Change Challenge: Citizens's Engagement in Climate Change
Type: ConocoPhillips IRIS Public Seminar
Date: October, 2009

David Noble - How do we limit global warming to a maximum of 2 degrees C? Ambitious government policies? Yes. Innovations in business? Certainly. Clean energy technologies? Of course. But what of the citizenry? What is its role in achieving the massive cultural shift, and how can it be more active? In this talk, David will share stories and inspiration about the possibilities for transcendent citizens responses to climate change. This isn’t a facts & figures presentation on climate change. You will hear a story of stories that is engaging, inspiring and hopeful. It will make you think and it will make you feel, it probably will make you laugh, and it might make you cry. It might even make you want to do something – to really do something.

World Future Energy Summit (WFES)
Date: January, 2010

Two members of the ISEEESA Team attended the World Future Energy Summit 2010 in Abu Dhabi, UAE. Since its inception in 2008, WFES has evolved as the world’s foremost and must-attend annual meeting for the renewable energy and environment industry. In 2010 WFES uniquely brought together over 24,760 attendees from 148 countries to find practical and sustainable solutions for today’s energy security and climate change challenges. WFES promotes innovation and investment opportunities surrounding renewable energy and environment. It represents an unrivalled business platform bringing together project owners and solution providers with investors and buyers from both the public and private sectors. WFES includes a world-class summit, two exhibitions, young future energy leaders program, round table discussions, industry and investment seminars, corporate meetings and social events.

IRIS/ISEEE CCS Risk Management Knowledge Forum
Date: September, 2009

Carbon Capture and Storage; clarifying what preparation would be needed for effective risk management and community engagement of key stakeholders (local landowners and communities, etc.)

The Age of Stupid
Type: Film Screenings
Date: October, 2009

A future archivist looks at old footage from the year 2008 to understand why humankind failed to address climate change. Frances Bowen was apart of the Post Screening Panel discussion

Energy Development Program (E3DP): Economy Session
Type: Program Development
Date: January, 2011

The Econonmy session will run in Janurary and so far we have Peter Tertzakian confirmed. Peter Tertzakian, is the Chief Energy Economist, Managing Director of ARC Financial and the best selling author of A Thousand Barrels A Second and The End of Energy Obesity.

Corruption Forum 2009
Type: Forum
Date: November, 2009

Corruption continues to be a popular buzzword in education, business, policy and government circles. In spite of millions of dollars being spent on anti-corruption programs, little is still known about the mechanics of corruption, how it evolves and who are those responsible. The gap between rhetoric and reality obstructs anti-corruption efforts and in the end produces disastrous consequences affecting the public interest.

The Centre for Public Interest Accounting at the Haskayne School of Business is pleased to sponsor the Corruption Forum 2009. This public conference will discuss the most pressing issues surrounding corruption, as well as its causes and effects.

Issues to be addressed will include:

The most striking stories on corruption from around the world?

How it is fought in courtrooms and how it caused the current financial crisis?

How it creates hidden financial paradises and transfers billions from poor to rich nations?

What has been the role of leaders in protecting the public trust?

How corruption evolves, operates and transforms our society?

This forum brings together universities, involved institutions and the general public in order to discuss and analyze corruption in Canada and around the world.

Wind Farms on Provincial Lands in Alberta
Type: ConocoPhillips IRIS Public Seminar
Date: March, 2010

Allan Ingelson & Ryan Kalt: Is the Alberta Government serious about wind farm development on provincial lands? Wind farms are emerging on private lands in Alberta. There has been a lack of wind farm development on Crown lands in the province. We will compare and contrast the land licensing/leasing and regulatory approval schemes for wind farms on public lands in British Columbia, Ontario and Alberta and examine the more limited development of wind farms on public lands in Alberta. In light of the experience in other provinces we submit that more certainty is required in the Alberta licensing/leasing and approval process to facilitate wind farm development on provincial land in the province.

Experiential Learning Tours
Type: Learning Tour
Date: 2010

Experiential Learning Tours give students the opportunity to visit industrial sites, and get first hand tour from industry members. Since September 2009 ISEEESA has organized events to the Chin Chute Windfarm, Drake Landing Solar Community.

Schedule: Oct, 2010, Feb 2011

Energy 101 Series: Emissions Trading
Date: December, 2010

Speaker: Kevin Johnston. Economist with the Alberta Energy and Utilities Board (EUB).

What's happening in Carbon Markets
Type: ConocoPhillips IRIS Public Seminar
Date: October, 2010

Pat Concessi: Putting a price on carbon is a necessary step in valuing the negative externality of greenhouse gas emissions. For the most part, economists agree that carbon trading is the mechanism that will price carbon most efficiently. This session presents the fundamentals of carbon trading, an update on North American initiatives, implications for large emitters, and development of an effective corporate carbon management strategy.

SIA Seminar Workshop
Type: Sponsorship
Date: October, 2009

Rabel Burdge: To provide participants with the basic knowledge, understanding and technical skills to do social impact assessments at the community and project levels. The course will cover the steps in the SIA process with special emphasis on: 1) “scoping,” 2) determining significant social impacts, 3) using SIA variables for developing enhancement and mitigation programs, and 4) the participatory elements of the assessment process.

Energy 101 Series: SAGD
Date: March, 2011

Speaker: Joy Inglash

Energy Development Program (E3DP): Energy Session
Type: Program Development
Date: November, 2010

The Evironment session featured the following three speakers: Hillary Foulkes, Senior Vice President, Business Development, Penn West; and Liz Cussans, Director Wind Development TransAlta.

Energy 101 Series: Carbon Capture and Storage
Date: November, 2010

"Speaker: Eric Beynon. Director at ICO2N , President at Sustainable Growth Company "

Pipe Dreams? The Corporate Technology Strategy Challenges of CCS
Type: ConocoPhillips IRIS Public Seminar
Date: May, 2009

Frances Bowen: Carbon Capture and Storage (CCS) is a key technology to achieve the radical reductions in greenhouse gas emissions needed to avert dangerous climate change. Governments are attempting to stimulate investments in CCS technology both directly through subsidizing CCS demonstration projects, and indirectly through developing price incentives in carbon markets. Yet, corporate decision-makers are finding CCS investments challenging. Common explanations for delay in corporate CCS investments include the high cost of capture technologies, technological uncertainties in integrated CCS systems and underdeveloped regulatory and liability regimes. In this presentation, Dr. Bowen will move beyond this list of barriers to address four underlying characteristics of the CCS technology adoption decision: such investments are precautionary, disruptive, cumulative and situated. Understanding CCS as a corporate technology strategy challenge can help us coherently frame the barriers to CCS, and potential solutions to those barriers.

What does it mean to be climate neutral?
Type: ConocoPhillips IRIS Public Seminar
Date: August, 2009

Bettina Wittneben: Companies are increasingly striving towards reducing greenhouse gas emissions to meet legal requirements and public expectations. Managers today are expected to not only reduce emissions from operations, but also gain an awareness of the physical, political and social risks stemming from the impacts of climate change. In this seminar, Dr. Wittneben will ask what it means to become “climate neutral”. Drawing on her studies of large European energy companies and emissions trading processes, she will discuss business responses to climate change, including emission reduction strategies and various forms of carbon offsetting. She will highlight the challenges of becoming climate neutral, including the inherent problems related to carbon offsetting.

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A new species of global corporate risk: social issues, international firm expansion theory and crisis avoidance in the energy industry
Author(s): Harrie Vredenburg

International joint venture (IJV) agreements have long been regarded as the preferred method for risk mitigation for firms seeking to expand internationally. However, these agreements often fail to deliver on their promise of risk reduction, resulting in those firms managing conflicts and drawing the firm into a resource threatening crisis. The premise of this paper is that crisis management starts with a good risk reduction strategy. The authors examine two resource extraction firms engaged in an international expansion and how the traditional vehicle for risk reduction (IJVs) failed to avert a crisis that threatened those two firms.

Journal Title: International Journal of Sustainable Strategic Management Volume: 2(1) Edition: Page Numbers: 74-89
Accounting for Social Purpose Alliances: Confronting the HIV/AIDS Pandemic in Africa
Author(s): Abu Rahaman; Jeff Everett

This study investigates how accounting practices are being used in the arrangement, coordination, and control of a geographically dispersed and heterogeneous group of actors in the fight against HIV/AIDS in Ghana, Africa. We consider how the World Bank and the Ghana AIDS Commission are using accounting to assemble an alliance of over 3,000 nongovernmental organizations (NGOs) and community-based organizations which, in turn, provide HIV/AIDS prevention and treatment activities throughout the country. The analysis shows the centrality of accounting in the alliance-building process, as well as illustrating the tensions that exist between those activities aimed at governing individual actors and the on-the-ground health activities that form the network’s raison d’être. The data for the study are derived from archival documents, three separate field visits, and 57 semi-structured interviews

Journal Title: Contemporary Accounting Research Volume: 27(4) Edition: Page Numbers: 1093-1129
Applying Quality Function Deployment in Food Safety Management
Author(s):

Purpose – This paper aims to report on a case study conducted to help plan a rollout process for hazard analysis and critical control point (HACCP) type food safety policies at a frozen pie facility in Calgary, Alberta, Canada. Design/methodology/approach – Existing company policies were prioritized using a quality function deployment tool, which quantified the qualitative material in the original manual based on a number of developed criteria. Interrelations between the different required tasks were also quantified to facilitate effective implementation. Findings – The use of quality function deployment was shown to be useful in speeding up the implementation of food safety policies in the facility. Practical implications – Quality function deployment, originally from new product design, proved useful when applied to HACCP implementation. Originality/value – This paper discusses the use of product development tools to facilitate the effective introduction of HACCP like procedures. Thus it will be of use to academics and practitioners interested in HACCP implementation.

Journal Title: British Food Journal Volume: 112(6) Edition: Page Numbers: 624-639
Best of Two Worlds: TEK and Western Science in Ecosystem-Based Management
Author(s): David Lertzman

Ecosystem-based management (EBM) is a rising paradigm in resource management. Social scientists agree that EBM necessitates a foundation in the natural sciences yet its human dimensions are less understood; a greater role for the social sciences is needed. One underutilized area is the inquiry into how different cultural traditions order their Universe deriving meaning and values from ecosystems in a manner that directs human behaviour. Social theory provides insight into the nature of human conceptual systems regarding resources. Social sciences also contribute to understanding Indigenous knowledge systems and methods for relating Western and Indigenous forest management approaches. First Nations traditional ecological knowledge (TEK) and Western science represent potentially complementary traditions informing EBM. While overlap exists, these traditions comprise distinct knowledge systems incorporating different ways of knowing and methods of validation. An analysis of epistemological convergence and divergence between TEK-Systems and Western science is offered with attention to the methodological, philosophical and social features of TEK-systems. This framework is applied to the Scientific Panel for Sustainable Forest Practices in Clayoquot Sound whose membership included Nuu-Chah-Nulth elders and forest scientists. Drawing on TEK and Western science the Panel developed a new EBM approach in variable retention silviculture. Analysis indicates ecosystems provided shared conceptual terrain for bridging TEKS and Western science. Special professional skills are required for such intercultural ecosystem-based paradigms.

Journal Title: BC Journal of Ecosystems and Management Volume: 10 Edition: 3 Page Numbers: 104-126
Collaborating for sustainability: strategic knowledge networks, natural resource management and regional development
Author(s): ; Harrie Vredenburg

Many firms have turned to strategies based on collaborative initiatives with stakeholders to generate the valuable knowledge resources needed to be successful in today's global economy. Firms in natural resource-based industries such as mining, energy and forestry, which typically provide the backbone for regional development in their production locations, have become leaders in establishing innovative sustainability initiatives that integrate a range of stakeholder interests. Using a case-based inductive theory-building approach, this paper presents a model of a strategic knowledge network based on collaboration between firms in Canada's west coast forest products industry and their stakeholders. It presents a three-phase model with the important knowledge creating variables, the knowledge resources accruing from the network, and the performance implications for the firms. The model has value for firms in other resource-based industries that face stakeholder conflicts and are working to incorporate sustainability principles into their strategies.

Journal Title: International Journal of Sustainable Economy Volume: 2(3) Edition: Page Numbers: 334-351
Consumer Reactions to Decreased Usage Messages: The Role of Elaborative Processing
Author(s): Katherine White

This research examines consumer reactions to an emerging trend among corporate social responsibility initiatives—the promotion of decreased usage of the company's own core products. The results across three experiments suggest that the presence of a decreased usage message that highlights incongruity between the marketing message and the company's goals leads to negative company evaluations. The authors demonstrate that elaborative processing underlies these effects by examining the moderating role of the need for cognition and cognitive load. Further, perceived incongruity and cognitive elaboration mediate the findings. The implications for marketers and consumers are discussed.

Journal Title: Journal of Consumer Psychology Volume: 19(1) Edition: Page Numbers: 73-87
Corporate Governance, Social Responsibility and Capital Markets: Exploring the Institutional Investor Mental Model
Author(s): ; Harrie Vredenburg

Purpose – The purpose of this paper is to extend our understanding of corporate governance, social issues and capital markets by distinguishing between the socially responsible investing phenomenon and mainstream investing with respect to social issues. It attempts to clarify the domain by casting it in the theoretical frame of prospect theory and mental modeling. With a qualitative study done among large institutional investors in the Canadian securities industry, the article derives a proposed mental model of these institutional investors' cognitive model of social issues as they impact investments.Findings – The institutional investors in this study know exactly where value is derived from social investments suggesting that there may be more alignment between directors, investors and societal expectations than has been previously suggested.Research limitations/implications – The limited number of organizations in the study reduces the generalizability of the findings.Practical implications – Managers and directors must have an understanding of how shareholder value and responsibilities intersect. In our research, we have found that these executives positioned their firms as leaders on the social responsibility front. Interestingly, their major shareholders also understood how responsibility and shareholder value intersected and as a result, financial performance was not sacrificed.Originality/value – The findings from this research shed light on previous scholars' questions regarding the alignment of interests between managers, directors and social expectations. The firms analyzed make strategic investments that are considered to meet social expectations but that are also perceived to add value to the organization making the firm more attractive to institutional investors.

Journal Title: Corporate Governance – An International Review Volume: 9(5) Edition: Page Numbers: 610-622
Culture as a Consequence: A multilevel multivariate meta-analysis of the effects of individual and country characteristics on work-related cultural values
Author(s): Piers Steel

The study of culture and cultural values continues to be hotly debated among cross-cultural researchers worldwide. Starting with the seminal work of Kluckhohn and Strodtbeck, and Hofstede, and continuing with more recent efforts, researchers have continued to develop and empirically examine cultural value frameworks in an attempt to understand how cultural differences affect work-related behaviors and attitudes. The purpose of this commentary is to briefly describe the interesting – and counterintuitive – findings from the Global Leadership and Organizational Behavior Effectiveness (GLOBE) project, summarize the different interpretations of these findings offered by Maseland and van Hoorn, and by Brewer and Venaik, provide a critique of their arguments, and finally offer a list of possible alternative interpretations and explanations for the conflicting findings in the GLOBE study.

Journal Title: Journal of International Management Volume: 41 Edition: Page Numbers: 1330-1338
Ethical Climate in Government and Nonprofit Sectors: Public Policy Implications for Service Delivery
Author(s): ; James Agarwal

An important factor that leads governments to engage in public service contracts with nonprofit organizations is the belief that they share similar ethical and value orientations that will allow governments to reduce monitoring costs. However the notion of the existence of similarities in ethical climate has not been systematically examined. The purpose of this paper is to investigate the ethical climate in government and nonprofit sectors and to determine the extent to which similarities (and differences) exist in ethical climate dimensions. Using survey data and structural equation modeling technique, the factor structure equivalence and measurement invariance of the ethical climate in the two sectors are tested. Results indicate that while there is a significant overlap in shared perception of ethical climate dimensions, there are also key differences between the two sectors. The outcome of this research provides important preliminary insights for public policy makers in government to better understand the implications of using the nonprofit sector for service delivery.

Journal Title: Journal of Business Ethics Volume: 94(1) Edition: Page Numbers: 1--21
Humanitarian Accountability and Performance in the Théâtre de l'Absurde
Author(s): Jeff Everett

This paper examines the move towards accountability in the field of humanitarian relief. Borrowing from the work of Judith Butler and Samuel Beckett, this move is framed as a performance in the Théâtre de l’Absurde. An ironic and agonistic play that occurs both on and off stage, this contest pits humanitarians against their donors. While donors increasingly ask humanitarians to follow technical scripts in their performances, the latter counter by offering scripts that highlight the humanitarian's moral obligation to the ‘suffering other’. The paper examines scripts of the oldest and most-venerable actor, the Red Cross, as well as those of two important standard-setters, the Humanitarian Accountability Partnership and the Sphere Project. The paper reveals how these actors jeopardize their goals by adhering to a number of contradictory scripts related to neutrality, commerce, and performance. The paper further demonstrates the inseparability of technical and moral accountability, as well as draws attention to the ‘grotesque’ nature of modern humanitarian assistance.

Journal Title: Critical Perspectives on Accounting Volume: 21(6) Edition: Page Numbers: 468-485
Intellectual Capital Management Enablers: A Structural Equation Modeling Analysis
Author(s): Robert Isaac; Irene Herremans

Appropriate enablers are essential for management of intellectual capital. Through the use of structural equation modeling, we investigate whether organic renewal environments, interactive behaviors, and trust are conducive to intellectual capital management processes, as they each depend upon the establishment of a climate emphasizing mutual respect. Owing to a lack of clarity in the literature, we tested the ordering of the variables and found statistical significance for two ordering alternatives. However, the sequence presented in this article provides the best statistical fit: an organic renewal environment provides a foundation for interactive behaviors, which leads to trust, and thus is consistent with the development of intellectual capital management pro- cesses within the organization

Journal Title: Journal of Business Ethics Volume: 93(3) Edition: Page Numbers: 373-391
Leaders and laggards: The influence of competing logics on corporate environmental action
Author(s): Jamal Nazari; Irene Herremans

We study the sources of resistance to change among firms in the Canadian petroleum industry in response to a shift in societal level logics related to corporate environmental performance. Despite challenges to its legitimacy as a result of poor environmental performance, the Canadian petroleum industry was divided as to how to respond, with some members ignoring the concerns and resisting change (i.e., laggards) while others took action to ensure continued legitimacy (i.e., leaders). We examine why organizations within the same institutional field responded differently, delaying the industry response. We found that one population of firms was aligned with increasing pressures from its stakeholders for improved environmental performance, and the other was influenced by local cultural, political, and economic ideals less demanding of environmental actions. Our results reveal that several factors both at the institutional field level and the organizational level affected how these two populations reacted to a changing societal logic. Implications for theory, practice, and future research are discussed.

Journal Title: Journal of Busness Ethics Volume: 89(3) Edition: Page Numbers: 449-472
Morals or Economics: Institutional Investor Preferences for Corporate Social Responsibility
Author(s): ; Harrie Vredenburg

This article presents the results of a study that analysed whether social responsibility had any bearing on the decision making of institutional investors. Being that institutional investors prefer socially aligned organizations, this study explored to what extent the corporate actions and/or social/environmental investments influenced their decisions. Our results suggest that there are specific variables that affect the perceived value of the organization, leading to decisions to not only invest, but whether to hold or sell the shares, and therefore having a consequential impact on the capital market’s valuation.

Journal Title: Journal of Busness Ethics Volume: 90(1) Edition: Page Numbers: 1--14
Multinational Oil Companies and the Adoption of Sustainable Development: A Resource-Based and Institutional Theory Interpretation of Adoption Heterogeneity
Author(s): ; Harrie Vredenburg

Sustainable development is often framed as a social issue to which corporations should pay attention because it offers both opportunities and challenges. Through the use of institutional theory and the resource-based view of the firm, we shed some light on why, more than 20 years after sustainable development was first introduced, we see neither the adoption of this business model as dominant nor its converse, that is the total abandonment of the model as unworkable and unprofitable. We focus on multinational corporations (MNCs) because they were among the organizations first called to take action. In order to illustrate the institutional pressures MNCs face and their strategic response to these pressures, we analysed four major oil and gas multinationals subject to similar sustainable development pressures – climate change, biodiversity, renewable energy development and social investment. We argue that normative and coercive isomorphism does not occur at the global level because sustainable development is largely a stakeholder-driven rather than a broad social pressure. That is, host country interpretation of sustainable development pressures varies across an MNC’s subsidiary network. Based on the analysis of the four major MNCs’ annual reports from 2000 to 2005, we argue that mimetic isomorphism may occur, but since it implies the use of complex and intangible resources, mimetic processes are slow, rare and discretionary.

Journal Title: Journal of Business Ethics Volume: 98(1) Edition: Page Numbers: 39-65
Self-Benefit Versus Other-Benefit Marketing Appeals: Their Effectiveness in Generating Charitable Support
Author(s): Katherine White

Despite growing competition for resources, government assistance, and consumer support, charities continue to provide numerous vital services to society, ranging from health care to disaster relief. Increased need for charitable support has necessitated that nonprofit organizations seek out the most effective ways to communicate their causes to consumers. However, previous research has produced conflicting results to the question whether charities should motivate donors by using self-benefit appeals (i.e., that highlight the benefits for the donor) or other-benefit appeals (i.e., that highlight the benefits for the recipient of the donation). The current research investigates the conditions under which other-benefit (self-benefit) appeals are more effective than self-benefit (other-benefit) appeals in influencing donation intentions and behaviors (regarding both volunteer time and monetary donations) by examining the moderating role of public self-image concerns.Across five studies, the authors find evidence for the efficacy of other-benefit (versus self-benefit) appeals when the appeal is made in a public setting. Conversely, they find evidence that self-benefit appeals can be more successful than other benefit appeals when the appeal is more private in nature. They suggest that the underlying mechanism behind these findings is consumers’ desire to make a positive impression on others and to adhere to prevailing norms. Because society generally expects a person to make donations out of concern for the recipient and not for him- or herself, other-benefit appeals tend to outperform self-benefit appeals in public environments. In private, when the focus is on the individual self, self-benefit appeals outperform other-benefit appeals.The findings suggest that managers should match the way the donation is requested to the degree to which public self-image concerns are activated in a given context. If the donation request is private, marketers should use appeals that highlight the benefits the donor will obtain (e.g., tax returns, feeling good about oneself). If the donation response is more public in nature, marketers should highlight the benefits to others. Indeed, charities often engage in relatively private (e.g., direct mail solicitations, appeals for donor support over the Internet) and relatively public (e.g., special events, personal fundraising) fundraising and recruitment activities simultaneously. The results suggest that nonprofit marketers should not uniformly use one appeal across these different execution contexts and instead should tailor the appeal to effectively match the setting.

Journal Title: Journal of Marketing (American Marketing Association) Volume: 73(4) Edition: Page Numbers: 109-124
The Case of a National Oil Company as Social Development Agent
Author(s): David Lertzman; Harrie Vredenburg

International business and strategy literature documents how some multinational oil and gas corporations are playing a role in socioeconomic development of the regions in which they operate. This paper examines the case of a Latin American national oil and gas company, with a history of low social performance and poor environmental responsibility, in its innovation of new strategies toward sustainable development in the region of its last remaining large oil field.

Journal Title: International Review of Business Research Papers Volume: 5(5) Edition: Page Numbers: 115-130
The Development of Renewable Energy Industries in Emerging Economies: The Role of Economic, Institutional and Socio-cultural Contexts in Latin America
Author(s): ; Harrie Vredenburg

This paper is based on a comparative case study that analyses the development of the wind power industry in two Latin American countries. This study helps us understand the influence of the different economic, institutional, and socio-cultural contexts over the start-up of Renewable Energy (RE) businesses. This research identifies the key role that 'informal' institutional factors play. The paper also explains why supporting networks are local/regional. The paper concludes with implications for potential investors in RE projects in emerging economies. Opportunities for further research are identified.

Journal Title: International Journal of Economics and Business Research Volume: 2(3/4) Edition: Page Numbers: 245-270
The Marketing of Employee Volunteerism
Author(s): ; Derek Hassay

Employee volunteerism can be an effective strategy for increasing the effectiveness of corporate philanthropy. However, in order to be effective, volunteer initiatives should be directed by the firm to ensure a strategic fit and focus on the core competencies of the firm. Therefore, internal marketing strategies are needed to ensure managers receive employee support. Our research quantitatively extends research by Peloza and Hassay (Journal of Business Ethics 64(4), 357–379, 2006) who argued that employee volunteerism is motivated by egoistic, altruistic and organizational citizenship motives. Our findings suggest that volunteer opportunities that fulfill egoistic and organizational citizenship motives will be effective, but that the altruistic motive is not significant. We also find that formal policies concerning manager recognition or time off are not effective, providing more discretion for individual managers. Implications for managers seeking to increase the effectiveness (and therefore support the business case) of their corporate philanthropy are discussed.

Journal Title: Journal of Business Ethics Volume: 85 Edition: Page Numbers: 371-386
The Potential Impact of e-Health on our Environment: Introducing a New and Essential Concept
Author(s): ; Chad Saunders

e-Health is the application of information and communications technology (ICT) to healthcare, and it is a globally accepted tool in addressing the growing health and healthcare needs of all countries. Examples include providing access to specialist care in rural and remote settings through video conferencing, introduction of direct radiography, storing vast quantities of health data in various types of electronic record, providing decision support to clinicians, use of mobile technology for surveillance, and educating patients and citizens through health related web portals. It is a new way of delivering healthcare services that is growing rapidly and globally, and relies heavily on the ICT industry – described by some as an ‘energy hog’. Research into the potential for e-health to have both environmental benefits and costs was first described as an unmet need in 2003, and titled “Environmental e-Health” (Scott, Rush, & Adamowicz, 2003). A working definition of Environmental e-health is - the study of the impact of e-health on the environment and means of mitigating these impacts. Preliminary work demonstrated environmental benefits (reduced air pollution) and costs (worsening e-waste). The fast paced expansion and global adoption of e-health is worsening the e-waste dilemma, but what other impacts - good and bad - might e-health have? To this day the full spectrum of potential benefits and costs associated with e-health are simply unknown. If e-health is to be implemented in an environmentally appropriate manner, an understanding of the environmental benefits and costs associated with e-health is essential. Research into this new field is needed to define the perimeter and content of Environmental e-Health, inform debate, generate new ICT industry efficiencies and opportunities, and impact e-health and environmental practice and policy. Given the pervasive concern for our global environment, all e-health proponents and practitioners have a moral and professional responsibility to ensure an appropriate balance between e-health adoption and preservation of the environment. To achieve this, we must each become aware of, embrace, and actively practice the new concept of Environmental e-health - from conception through to implementation – for all future e-health solutions.

Journal Title: International Journal Excellence in Healthcare Management Volume: 2(2) Edition: Page Numbers:
The role of collaboration in achieving corporate social responsibility objectives
Author(s): ; Loren Falkenberg ;

This article reports on how social responsibility objectives can be achieved through collaboration. Business goals related to social and environmental problems can be reached when involvement is integrative, as opposed to only transactional or philanthropic. The article discusses collaborations between non-governmental organizations (NGOs) and firms, noting how their structures must align with objectives and collective action. Information is also provided on social welfare, corporate stakeholders, and business management.

Journal Title: California Management Review Volume: 51(3) Edition: Page Numbers: 95-113

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