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Beyond Grey Pinstripes

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U. of Jyväskylä School of Business and Econ.

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U. of Jyväskylä School of Business and Econ. P.O. Box 35 (MaE)
Jyväskylä, , 40014
Finland
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Demographic Information

Number of full-time MBA students (2011): 

130

Number of part-time MBA students (2011): 

0

Total duration of full-time MBA program: 

21 months

MBA faculty (Fall 2010): 

71

Females as percent of student body: 

57%


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

Description of MBA Program: 

School of Business and Economics at the University of Jyväskylä creates and disseminates expertise based on scientific research for management, entrepreneurship and economic decision making needs, maintaining strong links to the surrounding community by actively promoting our latest research results and professional expertise. School of Business and Economics at the University of Jyväskylä is the first University in the whole of Scandinavia offering a full master's and doctoral programme in Corporate Environmental Management since 1995. Environmental and/or social issues are an important part integrated in the strategic focus areas of the School of Business and Economics. The focus areas of the disciplines include: corporate environmental management; renewable energy; business ethics; ethics in accounting; social responsibility and family business in entrepreneurship; and labour and regional economics. The approaches for addressing three dimensions of sustainability in the curriculum of the School of Business and Economics have been diverse: 1) As the separate unit leading the way towards sustainable management, there is a specialized master's and doctoral programme, Corporate Environmental Management, which is training specialists for environmental management positions; 2) "Business, Society and the Environment" course, which is open to all business students, as well as to students from other faculties, offers basic knowledge about sustainability issues to future business managers; and 3) Environmental and social issues have been integrated into several courses in all disciplines of the school to ensure that sustainability issues are not just a specialty area of a small expert group. Since the launch of the Corporate Environmental Management programme there has been strong co-operation with the Department of Environmental Sciences of the University. This co-operation continues to find more profound ways. In January 2003, the University of Jyväskylä started a new interdisciplinary master's programme in the area of renewable energy. School of Business and Economics is one of the organizers of this new programme. Besides coursework, large part of faculty research is dedicated to environmental and/or social issues.



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

University of Jyväskylä has placed sustainability at the very core of its latest strategy until year 2017 stating that the University follows and nurtures ethical values and promotes sustainability with regard to economic, social, and ecological development. As one concrete sign of the environmental sustainability, University has committed in its strategy to make preparations in order to fulfill the environmental criteria of the Green Office environmental management system developed by WWF Finland. This commitment includes objectives to create a zero-waste, car-free campus. The old main campus of the University of Jyväskylä is a valuable cultural site with some important environmental and architectural elements. Campus is managed and kept preserving these values, and conservation program of the main campus will be systematically implemented. Special attention is paid to removing physical obstacles both within buildings and in outdoor areas in connection with building renovations. The implementation of the Green Office environmental management system has been started in 2007 by preparing an initial environmental review for the University. This was done by a group of students of Corporate Environmental Management. Later this work has been continued in two further student projects piloting new waste separation and energy saving programs at University main library and administration. Also, University participated actively in an effort to produce an environmental guide for offices in cooperation with some major local public authorities. This guide was introduced in all University units in 2007.

Academic Department

  • Environmental Management
    11 items
  • Management
    8 items
  • Accounting
    7 items
  • Entrepreneurship
    3 items
  • Marketing
    2 items
  • Economics
    2 items
Course Name: Accounting Theory and Research
Instructor: Professor Marko Järvenpää, Ph.D., Professor Jukka Pellinen, Ph.D., Professor Aila Virtanen, Ph.D.

The course addresses various ethical issues involved in accounting research. On successful completion of the course, students will be able to:

- Describe the theoretical underpinnings for financial and management accounting

- Financial and management accounting systems

- Plan and conduct accounting research and apply accounting research traditions and methods

- Apply good research practice in his/her own research

Course readings include:

Riahi-Belkaoui, A. 2004. Accounting theory. 5th ed.

Virtanen, A. 2007. Kauppamiehen käytännöstä kansainväliseen kirjanpitoon. Kirjanpidon historia Suomessa (in engl: From a trader's practice to international accounting. The history of bookkeeping in Finland)

MacIntosh, N. 1994. Management Accounting and Control Systems

Selected articles

Course Name: Advanced Course in Auditing
Instructor: Expert lecturer Anssi Tikkanen (CBA), Expert lecturer Jukka Sorjonen (CBA)

The course deals with advanced issues in auditing, such as the independence and disqualification of the auditor, how to complete an audit, auditing methods, documentation of an auditor as well as auditing an NGO, a trust, or a housing corporation.

On successful completion of the course, students will be able to:

- identify and understand independency and other situations that require ethical judgment

- master different auditing methods

- evaluate internal control systems

- document auditing process

Course Name: Business and leadership ethics
Instructor: Prof. Tuomo Takala, Ph.D.

The concept and theories of ethics are of particular interest of this course. The CSR, values, company and society are main topics and also and management trust from ethical perspective.

Course Name: Business Ethics and Human Resource Management
Instructor: Guest lecturer Raminta Pucetaite

Business ethics and HRM: academic disciplines and practical activities. The interrelation between them. Drivers for ethical HRM.

Moral philosophy and HRM practices. Use of moral theories in analyzing cases of people management.

Ethical problems in HRM. Interface between employee and employer’s rights and duties. Whistle-blowing.

Techniques of moral distancing (neutralization) and corporate transgressions. Developing employees’ competence of ethical decision-making.

Business ethics tools and their potential to build an ethical workplace.

Organizing integrity and responsibility in an organization. Employee participation. Ethical leadership. Trust building.

On successful completion of the course, students will be able to:

- understand the importance of ethical HRM to organization’s sustainable development

- recognize, analyse and propose reasoned solutions for ethical problems in HRM

- reflect on one’s own awareness of and sensitivity to ethics in organizational decision-making

- critically think and apply moral theories to HRM in different socio-cultural contexts

- understand how business ethics tools can be used to create a system of value management in an organization.

Course readings include literature announced and material chosen by lecturer.

Course Name: Business, Society and the Environment
Instructor: Assistant Professor Ari Paloviita, Ph.D., Doctoral student Kukka-Maaria Ulvila, M.Sc. (Econ)

This course focuses on the principles of sustainable development and their connection to corporate responsibility (CR). Attention is placed on the importance of CR and corporate environmental management in the academic and managerial context. A major course objective is to analyze, evaluate and compare corporate approaches to environmental and social issues. Student teams will produce an essay and presentation on the CR issues of a chosen corporation and individually create a synthesis of separate parts of CR research and practice. Representatives from several organizations, such as Outokumpu, Outotec, Metsäliitto Cooperative, Secco and City of Tampere, provide practical insights in the CR panels of the course. Course books include: "Walking the talk - The business case for sustainable development" (Hollidat et al. 2002), "An introduction to corporate environmental management- Striving for sustainability" (Schaltegger et al. 2003) and "Management for a small planet" (Stead and Stead 2009).

Course Name: Cases in Organizational Ethics
Instructor: Prof. Anna-Maija Lämsä, Ph.D., Assistant professor Marjo Siltaoja, Ph.D.

The focus of this course are ethical problems in organizational contexts, ethical decision-making, managing and leading ethically problematic situations and development of ethics in organizational contexts.

On successful completion of the course, students will be able to: recognize and understand the role and importance of ethics in organizational decision-making, to recognize ethical problems in organizational contexts, to analyze, evaluate and solve ethical problems through ethical frameworks, to understand the role of a decision-maker in ethically problematic situations by being able to simulate acting in the role, to understand how ethics can be promoted by management activities in organizational contexts

Course Name: Climate Business
Instructor: Doctoral student Susanna Horn, M.Sc. (Econ), M.Sc. (Sust. Resource Mgmt), Doctoral student Sari Hämäläinen, M.Sc. (Econ), M.Sc. (Chem), Guest Lecturers

This course discusses change in the natural and economic environment due to the modern climate change. The course is divided into three main topic areas. First the changes in the natural environment are being discussed, during which for example the IPCC findings about the scientific basics are being used as reference. The second main content area is the general framework relating specifically to climate change, in which businesses are currently operating. This includes the international framework, which is mainly constituted by the Kyoto protocol and mechanisms such as the Clean Development Mechanism (CDM), Joint Implementation (JI) and Emission Trading (ET); the European Union framework with its climate change relating directives and policies and lastly the national framework of Finland with specific laws, strategies, taxation. The third main topic area, which is clearly the focus of the course, discusses the business implication of both afore-mentioned areas. Strategically there are certain questions to be raised and discussed during lectures, for example how will climate change affect the markets, prices, resources and what action is needed, what are the opportunities in the uncertainty. During the course, approaches to formulating a climate strategy are being explained. These approaches include for example calculating carbon exposure, assessing business opportunities, influencing the policy-making process, disclosing the plans and impacts, engaging stakeholders, etc. Carbon finance, including some new tools in the financial markets (e.g. weather derivatives, catastrophy bonds) as well as the financial markets role in being active in the field are being explained during lectures as well. Several lectures are dedicated to lecturers coming from real business environment, who are able to introduce climate change’s effect in their field of business. During the survey’s time scope we have had (and will have in 2011) guest lecturers from an engineering company, a consultancy and emission trading company and a bioenergy expert service network. This is a brilliant way to show to the students, that the learnt issues are of significant value in business life, strategic planning and competitiveness.

The course readings include:

Hoffman, A. & Woody, J. 2008. Climate Change: What’s Your Business Strategy? Boston: Harvard Business School Press.

IPCC. 2007. Climate Change 2007: The Physical Science Basis. Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change. Summary for Policy Makers.

Labatt, S. & White, R. 2007. Carbon Finance: The Financial Implications of Climate Change. Hoboken, N.J.: John Wiley & Sons.

Stern, N. 2007. The Economics of Climate Change: The Stern Review. Cambridge, UK: Cambridge University Press. Executive Summary.

Course Name: Corporate Environmental Strategy and Marketing
Instructor: Professor Hanna-Leena Pesonen, Ph.D., Doctoral student Kukka-Maaria Ulvila, M.Sc. (Econ)

This course covers both strategic and marketing issues related to environmental aspects of an organization. Corporate environmental strategies, their evolvement and development, and different environmental competitive strategy options are discussed in class. On successful completion of the course, students will be able to identify and critically evaluate corporate environmental strategies and recognize and formulate competitive strategy options for environmental marketing available to enterprises. Both strategic and operative levels of sustainability marketing are discussed. Special attention is paid to market segmentation options and promoting pro-environmental consumer behavior. To support the content of the lectures, this course uses a number of teaching cases. Businesses and companies covered in the cases in 2009 and 2010 are e.g. clothing (Esprit and Patagonia), washing detergents (Washright campaign), car sharing, organic food (ja!Natürlich of Bill/Merkur), and agricultural chemicals (Norsk Hydro). In addition, students produce in groups a report discussing strategic opportunities and environmental marketing for a chosen enterprise. Literature supporting the course includes books about sustainability marketing (Belz & Peattie: Sustainability marketing, 2009) and selected scientific articles.

Course Name: Culture, gender and diversity management
Instructor: Professor Iiris Aaltio, Ph.D.

This course holds a cultural approach in organization studies. The main topics of the course are: social capital and culture, gender in understanding organizational realities, sexuality in organizations, men and masculinities, women in management, age, ethnicity and minority issues in management, diversity management practices and women entrepreneurship.

On successful completion of the course, students will be able to: gain diversity management skills, study organizations and management using relevant literature and concepts and to understand and promote equality in work-environments.

Course Name: Environmental Economics
Instructor: Assistant Professor Timo Tohmo

This course discusses the condition of the environment and the sufficiency of natural resources; Environment and the economy – general overview; The economic analysis of pollution; The means of environmental policy; and the economic valuation of the environment; Decision-making and assessing its impacts in environmental protection.

After successful completion of the course the students will be able to:

-name the most important environmental problems in Finland and globally.

-assess the economic importance of environmental goods.

-analyze the interconnections between natural resources and the economy

-analyze the economic consequenses of pollution

- make assessments of the value of the environment from an economical perspective

-assess the environmental impacts of different activities from an economical perspective

Course readings include:

Tietenberg, T. & Lewis, L. 2009. Environmental and Natural Resource Economics. 8th edition.

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Type of Offering

  • Extracurriculars
    8 items
  • Career Services
    1 items
  • Degree Types
    1 items
  • Institutes and Centers
    1 items
  • Student Clubs
    3 items
EBRF 2009 - Research Forum to Understand Business in Knowledge Society
Date: September, 2009

In 2009, EBRF is paying special attention to the multiple facets of doing business in global ecosystems. This calls for fitting methods, values, codes of conducts, systems, best practices and entrepreneurial spirit to meet the rapidly evolving requirements of customers as well as all other stakeholders.

http://ebrf.fi/index

EBRF 2010 - Co-creation as the way forward
Date: September, 2010

The 10th annual EBRF conference pays special attention to global opportunities and the radical mindset renewal needed to match up. We need to mobilize every resource, take risk, and create value together within and across organizations and value chains. In every sector, there is a need to involve users and customers in constant service and product development – and a related call for daring “Living Lab" experiments. For the decade ahead, co-creation is a way forward.

The EBRF conference was launched in 2001 and ever since it has been organized annually in Tampere, Finland. EBRF has attracted some 200 participants every year, produced a total of more than 460 reviewed research papers, and established itself as a leading business conference in Finland. Year 2007, however, marked a new era for EBRF. This was the first time that the event traveled away from Tampere, to the very centre of Finland, namely the city of Jyväskylä. Tampere University of Technology (TUT) and the University of Jyväskylä (JYU) joined forces to organize this conference. 2008 the conference travelled more literally on the Baltic sea. This year the conference returns near it's origins, to the neighbor of Tampere, Nokia. The University Alliance of TUT, JYU and UTA continues the joint effort of organizing the 10th annual EBRF.

http://www.ebrf.fi

JSBE seminar
Date: November, 2010

Sari Kerr, economist, Wellesley College, USA: Juvenile Crime and Rehabilitative Punishment: The Effect on Labor market Outcomes.

https://www.jyu.fi/jsbe/tutkimus/jsbe-seminaari

Annual Summer Research Seminar of the School of Business and Economics
Date: June, 2009

The Seminar is conducted annually, providing students and researchers at the School of Business and Economics to present their work, as well as to have it published. The seminar is open to all disciplines, and topics related to social impact and environmental management are often brought up by the presenting researchers. For example, during previous seminars topics such as happiness, satisfaction and work environment and women and leadership have been presented and discussed.

JSBE (Jyväskylä School of Business and Economics) seminar
Date: September, 2010

Ph.D. Kaisa Kotakorpi: Health and distributional effects of differentiated food taxation

http://www.jyu.fi/jsbe/tutkimus/jsbe-seminaari/

Green Office presentation
Date: May, 2010

The WWF Green Office is a practical environmental programme, which is suited for offices both in private and public sector as well non-governmental organisations. It aims to reduce carbon emissions and to downsize the ecological footprint of offices. The Green Office network in Finland has currently 173 organisations, out of which nearly 120 have been granted the right to use the Green Office certificate. This seminar is meant to show practical examples from the business life, how they use the Green Office. Represantitives from Ixonos (software company), Schneider Electric (specialist in energy management), Tax Administration, Technical Research Centre of Finland, Public Radio and the Association of Environmental Management are speakers in the seminars. This seminar is targeted and open for everyone: students, staff of the University as well as private/public sector companies and NGO's.

Studia Generalia
Date: October, 2009

Environmental Challenges and Corporate Environmental Management

Topics of the lecture include for example can we afford to be green

Speakers: Prof. Hanna-Leena Pesonen (Corporate Environmental Management) and Case companies: Watrec Oy (Kimmo Tuppurainen) and Envoyed (Maija Suutarinen)

JSBE seminar
Date: October, 2010

Ph.D. Johanna Mäkelä: Consumers and sustainable development - Examples from methods and research.

http://www.jyu.fi/jsbe/tutkimus/jsbe-seminaari

Career Services

School of Business and Economics provides its students with information letter containing a list of job openings, career opportunities and professional development opportunities in the field of environmental management and corporate social responsibility. School of Business and Economics is also in close cooperation with university-level Career Services that organize various happenings for university students to help with the job search. Career Services has organized, for example, several meetings between renewable energy businesses and students of Corporate Environmental Management and Renewable Energy master's programs to facilitate communication between prospective employers and soon-to-be graduates.

Renewable Energy Master's Degree Program
Expert Division/Research Unit
Business School Housing? Yes
Number of Faculty: 5
Contact Name: Anu Tokila
Contact Email: anu.tokila@jyu.fi

The activities of the Expert Division are strongly linked to the development of the region, and to local challenges in the areas of economics, entrepreneurship, and policy-making. The Expert Services Unit has been established in order to bridge academic research and applied science, which is being achieved through numerous regional development projects. The unit operates as an integral part of the School of Business and Economics, and both academic and commissioned research is conducted here. The Expert Division has extensive experience in the following areas: regional development and policy; entrepreneurship and SME-sector; evaluation studies and impact analysis. The majority of the research projects are financed by various ministries, local governments, municipalities and large enterprises. Currently the activities are being reorganised, the name of the division will be changed and stronger incorporated in the School of Business and Economics, however the close interaction with the regional economy will be continued.

Pörssi ry Student Club

Pörssi is the student club of the School of Business and Economics focusing on student activities. Pörssi is also actively involved in some social and environmental activities. For example, Pörssi donates part of its profits from different events to the children's unit at the Central Finland's Hospital in Jyväskylä. In addition, Pörssi is active in World Vision's global program "Sponsor a Child". Pörssi is supporting a child from Peru by giving monthly donations and keeping in touch with the child through regular letters.

Net Impact Central Finland

Net Impact Central Finland has a short history as it was officially founded in February 2009. It was mainly started by a group of interested Corporate Environmental Management students who wanted to promote sustainable business to the region and connect with the rest of the people in this world who are passionate about these issues. Our decision to be a Professional Chapter (instead of Graduate Chapter) is for two main reasons: it forces the students to be more active in engaging with businesses and vice versa and it expands the scope of the activities and leadership timelines for the organization. The legal owner of our chapter is Sustainable Business Association SBA Ry.

Chapter Objectives

-Promote “sustainability+business” among students and professionals and provide networking and learning opportunities to this end

-Create an environment where Central Finland Net Impact can sustain itself and grow as an organization

AIESEC Jyväskylä

AIESEC encourages cultural understanding and social responsibility in business students worldwide. One of the basic values of the organisation it to act sustainably. Through their activities, AIESEC provides its members the possibility to gain practical experiences in work life. Also in the internship programme, AIESEC does not look for monetary gains but rather to offer valuable experiences to the student. AIESEC Jyväskylä is among the most active AIESEC local committees in Finland.

http://www.aiesec-jkl.fi

Accounting, gender and history, The life of Minna Canth
Author(s): Aila Virtanen

This article introduces Minna Canth, one of the earliest businesswomen in Finland, although better known as a pioneer of Finnish realistic literature and champion of the women's movement. The historical study method is applied together with a narrative and interpretative approach to examine accounting and gender based on Minna Canth's bookkeeping and correspondence in the 1880s. Minna Canth's story brings together three realities that normally do not meet: women's everyday life, business, and literature. The study introduces an early female merchant who was knowledgeable about financial issues and managed her own business affairs independently. An intended contribution of this study to accounting and gender research is to extend the current knowledge about women's roles in the nineteenth century and their use of accounting at that time in history.

Journal Title: Accounting History Volume: 14 Edition: 1&2 Page Numbers: 79-100
Actor-networking stakeholder theory for corporate communications
Author(s): Ari Paloviita

Purpose – The purpose of this paper is to suggest a need to widen stakeholder theory to include non-human influences to better describe the complex corporate environment. Drawing from actor-network theory, non-human entities may “translate” new, unexpected stakeholders to support their aims.Design/methodology/approach – The paper employs a theoretical conceptual approach with three illustrative examples.Findings – The examples provided show that corporate crises result partly from previously unacknowledged non-human spheres of influence and cause corporations serious losses. Corporations that take a proactive stance and monitor the weak signals of change are able to improve their standing and maintain legitimacy.Research limitations/implications – The framework created requires more testing with different examples across contexts and cultures. Future studies should examine the process of translation more deeply and examine who can potentially be translated into a stakeholder. Practical implications – Corporate communication should play “the devil's advocate” on issues and analyze not only stakeholders, but also non-human entities that may be able to translate others into joining their cause. Originality/value – This paper broadens stakeholder theory to better describe the current corporate environment by highlighting the process of translation among stakeholders and non-human entities.

Journal Title: Corporate Communications - An International Journal Volume: 15 Edition: 1 Page Numbers: 49-67
Arab women managers and identity formation through clothing
Author(s): Katlin Omair

Purpose – The purpose of this paper is to explore how Arab women managers construct their social identities through the meanings they ascribe to their clothing while pursuing managerial careers.
Design/methodology/approach – An interview-based qualitative approach is adopted for describing the meanings that the United Arab Emirates national women managers give to their clothing.
Findings – This paper identifies multiple coexisting identities in Arab women pursuing managerial careers. While the contradiction is found in the identity as a woman and as a manager, the normative dimensions of identity formation such as being a Muslim and an Emirati serve as enhancing for women's gendered managerial identity.
Originality/value – The value of this paper is twofold: first, contributes to the knowledge of the topic of Arab women in management which is understudied in academia; second, it particularly sheds light how women managers meaningfully use symbols, such as dress, to construct and perform gender realities in a career context.

Journal Title: Gender in Management An International Journal Volume: 24 Edition: 6 Page Numbers: 412-431
Before and After: employees' views on corporate social responsibility: energy-sector stakeholders in Nordic post-merger integration
Author(s): Tuomo Takala

Purpose – The aim of this paper is to describe and qualitatively explain certain observations concerning corporate social responsibility from the personnel standpoint with special reference to various stakeholders.
Design/methodology/approach – The observations were made in connection with earlier studies on organizational change. The paper draws on stakeholder thinking and offers a view regarding the way employees perceive business issues concerning CSR in relation to corporate stakeholder groups. Should a business give priority to the interests of its owners or take all stakeholder groups equally into account? How do employees see their own relations with other stakeholder groups, and do their views change in the course of a post-merger integration process? The interviews were conducted at two points in the change process in Nordic energy sector companies: first in the pre-merger situation in 2001 and then in the post-merger situation four years later in 2005.
Findings – The main contribution of the study is the observation of the changing positions of stakeholder groups in a merger process. The findings show that two of these primary stakeholder groups – namely, management and owners – shift places in a merger, with owners replacing the management in the corporate core and the old, pre-merger management joining the stakeholder group of other personnel.
Originality/value – The paper produces new and validated scientific information about energy-sector mergers from the employees' point-of-view.

Journal Title: Social Responsibility Journal Volume: 5 Edition: 2 Page Numbers: 265-279
Bridging Social Capital in the Foreign Market Entry and Entry Mode Change of Family SMEs
Author(s): Tanja Kontinen

Family business studies have focused on the importance of bonding social capital whereas, despite its importance, bridging social capital has not been the focus of much research to date. In the internationalization process of a firm, it has been argued that bridging social capital plays an important role. The purpose of this article is to examine the role of bridging social capital in the initial entry and operation mode change of eight family SMEs. We found that in foreign market entry social capital had generally the serendipity role based on weak and intermediary relationships. In the entry mode change, the role of strong and formal ties was obvious and the roles of social capital were most generally the efficacy and liability roles. Thus, it seems that the social capital of family entrepreneurs is limited to their strong bonding social capi-tal and, perhaps, to their strong national social capital. However, when they start to internationalize their operations, they have to find new networks to gain bridging so-cial capital which enable foreign operations. It seems that a limited amount of interna-tional ties drives family SMEs to search for relevant contacts from international exhi-bitions and trade shows.

Journal Title: Electronic Journal of Family Business Studies Volume: 4 Edition: 1 Page Numbers: 24-37
Building organizational trust in a low-trust societal context
Author(s): Anna-Maija Lämsä

Purpose – The purpose of the paper is to explore the interrelations between organizational trust and ethics management tools as well as ethical organizational practices in a post-socialist context.
Design/methodology/approach – A conceptual framework of the interrelations among organizational trust, ethics management tools and ethical organizational practices is reasoned and the interrelations among the variables are explored using quantitative methods of data analysis. The method of data gathering is a questionnaire survey that was carried out in Lithuania which is taken as an example of a post-socialist society where trust is rather low. In total, answers from 519 respondents were collected.
Findings – The empirical findings confirm the interdependence of the variables. A significant dependence of organizational trust on ethical organizational practices has been established.
Research limitations/implications – The research findings imply that ethics management tools just weakly predict emergence of organizational trust in the organizations operating in a post-socialist context. Rather, organizational practices which integrate ethical principles are considerably more important to building organizational trust. This is a peculiarity of a post-socialist context where people were used to the relativity of the declared values and ideas, therefore, tend to search for evidence of value realization in practice. However, since post-socialist societies differ in their socio-historical past, this claim is not a generalization.
Practical implications – The paper provides managerial implications how to advance organizational trust in a post-socialist context.
Originality/value – The research paper provides empirical evidence on the interrelations among organizational trust, ethics management tools and ethical organizational practices, which is scarce in the existing literature on organizational trust. In particular, neither the interrelation between ethics management tools and organizational trust nor a combined effect of ethics management tools and ethical organizational practices on organizational trust has been empirically tested. Thus, the paper fills in this gap in the related literature.

Journal Title: Baltic Journal of Management Volume: 5 Edition: 2 Page Numbers: 197-217
Collective action in implementation of a “greener” performance management system
Author(s): Marko Järvenpää

Purpose – The purpose of this paper is to investigate how different actors influenced the implementation of an environmental management system (EMS) and a performance measurement system (PMS) in a case company when the systems are eventually integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley and Lovaglia et al. can be utilized to investigate the implementation of different management systems in practice.Design/methodology/approach – This paper is an interpretative case study, which utilizes qualitative methods such as semi-structured interviews and internal documents.Findings – The results indicate the importance of maintaining a separation between the power and status of an actor in EMS and PMS implementation processes, and the ways in which the power and status of actors in the EMS and PMS implementation differed. The status and role of an actor can change although the power may be static during the implementation of different management systems. Therefore, the paper confirms the classification of Lovaglia et al. and proposes that their classification should be added to the framework of Gibson and Earley.Originality/value – Earlier accounting studies using the institutional theory framework of Burns and Scapens did not specifically investigate the role of actors, or their power and status in implementing two different management systems. The collective action frameworks of Gibson and Earley and Lovaglia et al. have not been practically utilized before in EMS and PMS studies. Furthermore, EMS and PMS integration studies have usually been normative without empirical case data.

Journal Title: Journal of Accounting and Organizational Change Volume: 6 Edition: 2 Page Numbers: 200-227
Constructing Illegitimacy? Cartels and Cartel Agreements in Finnish Business Media
Author(s): Marjo Siltaoja

During the last decade, any questionable or illegal behaviour on the part of businesses has received considerable attention in the media. Using a critical discursive perspective, we here investigate how the media constructs one type of questionable business as illegitimate. Our data draw upon articles dealing with cartels and cartel agreements in Finnish business media covering the five year period 2002–2007. Our contributions are following: We add to the current literature on CSR and national businesses, suggesting that regardless of globalization socio-cultural history plays an important role in constructing the illegitimacy of business practices. We therefore emphasize the importance of media as an arena where social actors construct the social contract between business and society. We further contribute to studies on questionable business by reconstructing a discursive framework used to construct cartels and cartel agreements.

Journal Title: Journal of Business Ethics Volume: 92 Edition: 4 Page Numbers: 493-511
Corporate Argumentation for Acceptability: Reflections of Environmental Values and Stakeholder Relations in Corporate Environmental Statements
Author(s): Tiina Onkila

This article studies argumentation for acceptability of corporate environmental actions in corporate environmental statements, with emphasis on stakeholder relations and environmental values. Stakeholder theory is commonly taken as the basis for corporate environmental management, and rhetoric typical of the stakeholder approach dominates the field. Although environmental issues are strongly charged with values, the dominant stakeholder approach does not stress the value dimension. The data of the study consists of environmental statements by Finnish forerunning business corporations in the forefront of corporate environmental responsibility. The results of the study indicate that the statements argue for the acceptability of corporate environmental actions through three power-related rhetorical forms that are competing ways to produce acceptability in the data: dominance, subordination and equality, and joint action. Each rhetorical form describes a power-based relationship between stakeholders and the corporation and leans on a specific value type producing legitimacy for that rhetoric form.

Journal Title: Journal of Business Ethics Volume: Edition: 87 Page Numbers: 285-298
Ethics and Responsibility in ICT-Enterprises - Prospects and Challenges for Management and Leadership
Author(s): Mirja Airos

In this article the author critically analyzes underlying discursive statements on managerial and leadership issues in relation to ethics and responsibility in information and communication technology enterprises – the firms and people involved in the case have a Finnish and/or Nordic background. The topic of the study is remarkably broad, and so this fact indicates the existence of limited, subjectively constructed views on multiple theoretical, methodological and empirical insights and dimensions. The issues of context, discourse and text are important in these kinds of qualitative interpretations. The triangle formed by technology, business and organization has some essence in contemporary society. According to this study, the size, hierarchy and scale of companies cause differing ethical dilemmas, actual leadership and management practices raise other problems and the specific managerial and leadership actions in turn bring about new discourses. The governance and control of an enterprise's performance, decisionmaking procedures, activities, moments of truths and other illustrative elements are often intertwined.

Journal Title: Electronic Journal of Business Ethics and Organisation Studies Volume: 14 Edition: 1 Page Numbers: 33-42
Greening the balanced scorecard
Author(s): Marko Järvenpää

Environmental management issues have received an increased amount of attention in recent years, as have various performance measurement systems (PMS) such as the balanced scorecard (BSC). However, implementation of these systems is challenging due to the differences found amongst the companies and users of PMS. This study investigates how the presence of particular supporting factors served to facilitate a PMS change that incorporated environmental measures. Utilization of extant change models enables us to investigate different change factors like advancing and hindering forces, momentum, and the leaders of change. We found two models appropriate for investigating environmental management accounting change, even though the change factors can be either dynamic or static. The study also proposes that company culture should be carefully taken into account when companies are changing their PMS. Technical changes to PMS are far easier to accomplish than are changes to a dominant culture. Finally, we suggest that utilizing the BSC for the purposes of environmental management is a worthwhile pursuit.

Journal Title: Business Horizons Volume: 53 Edition: 4 Page Numbers: 385-395
Multiple forms of stakeholder interaction in environmental management: business arguments regarding differences in stakeholder relationships
Author(s): Tiina Onkila

This study describes and interprets differences in stakeholder interaction as rhetorically constructed in environmental reports and in interviews with environmental managers. It also interprets the role of the natural environment among stakeholders, and discusses how that role is justified or not justified. The study focuses in a business perspective on stakeholder interaction in environmental management. Characteristically, stakeholder studies of environmental management have concentrated on stakeholder influence or the creation of stakeholder management models. In contrast to those, the present study identifies different types of stakeholder relationships: power-based, collaborative, conflicting, and one-sided. Through descriptions of those relationships, business actors participate in the power to define responsibility, share responsibility among actors, question environmental interest, and justify environmental impacts. The results of the study demonstrate that, when regarding environmental issues in business, instead of analysing single stakeholder attributes or a single stakeholder relationship, business professionals should be able to manage differences in stakeholder relationships. No universal stakeholder management tools can be created for this purpose, rather stakeholder interaction in environmental management requires analysis of the actors involved, the attributes of relationships, and the attributes of stakeholder interests and identification of differences in those. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.

Journal Title: Business Strategy & the Environment Volume: Edition: Page Numbers: http://onlinelibrary.wiley.com/doi/10.1002/bse.693/abstract
On the Discursive Construction of a Socially Responsible Organization
Author(s): Marjo Siltaoja

Drawing upon critical discourse analysis, this article investigates how a newspaper organization is discursively legitimized as a socially responsible organization. The empirical data are based on 16 interviews conducted among the employees of a newspaper organization. The study has two main implications. First, I suggest that corporate social responsibility in a newspaper organization is constructed around a discursive struggle concerning the role and goals of the newspaper business. More importantly, such debate includes a discursive struggle between professional, social and economic claims. This study further contributes to the literature concerning discursive legitimation strategies in organizational literature by empirically examining their emergence in a CSR framework. I also demonstrate how metaphors can play an important role in constructing legitimacy and illegitimacy for certain organizational practices.

Journal Title: Scandinavian Journal of Management Volume: 25 Edition: 2 Page Numbers: 191-202
Organizations which have the Strongest Potential for High-Level Organizational Trust in a Low-Trust Societal Context
Author(s): Anna-Maija Lämsä

The paper is based on a prior study that investigates the interrelations among ethics management tools, ethical organizational practices and organizational trust in a post-socialist context (Pučėtaitė et al., 2010). The study identified fair and just human resource management practices, open communication and employees’ participation as the strongest predictors of organizational trust. An ethics code and ethics auditing had a weaker effect on organizational trust and only in a small number of cases. This paper aims to further explore the findings, discussing socio-demographic characteristics of the respondents and their organizations that make implications to building organizational trust in a post-socialist context which is characterized by rather low societal trust (Pučėtaitė and Lämsä, 2010; Sztompka, 1999). The research findings indicate that the respondents’ gender, position in the organization and education can be significant in perceptions of organizational trust. Age is important in perception of ethical organizational practices, in particular the ones related to communication and participation. Small organizations are more sensitive to fair and just HRM practices. Private and foreign-capital organizations are favourable contexts for developing organizational trust. These companies could be regarded as “light-houses” with the strongest potential to advance organizational trust if proper managerial efforts are made. Beside managerial implications the paper makes suggestions for further research.

Journal Title: Transformations in Business and Economics Volume: 9 Edition: 2 Page Numbers: 318-334
Portraits of Russian Women Entrepreneurs: Identification and Ways of Leadership
Author(s): Iiris Aaltio

Entrepreneurship has developed in Russia during the past two decades, which is a short time to develop a firm business culture. Women are still a minority among entrepreneurs globally, also in Russia [Verhovskaya, O. and Dorokhina, M. (2008) GEM. Global Entrepreneurship Monitor, Executive Summary, Russia 2007, www.gemconsortium.org, 30.9.2008]. Our study focuses on Russian women entrepreneurship by means of an interview and photographs of 10 women entrepreneurs in the St. Petersburg area. We ask, how do they identify themselves in the current economic situation. Further, we ask if there is a specifically Russian type of women entrepreneurship and entrepreneurial identification. Finally, in the study it is also elaborated the interviewed women entrepreneurs' perceptions concerning the Russian market economy and its transition, as well as their views for the future.

This study results show that the women entrepreneurs make sense of their identity as leaders using expressions of autocracy and democracy. Moreover, they express a subjectively rich sense of their own entrepreneurship with no signs of marginality, and had an optimistic outlook on the future with wishes to expand and develop their businesses. Methodologically, the study contributes in combining the interview data and photograph analysis.

Journal Title: Journal of Enterprising Culture Volume: 17 Edition: 4 Page Numbers: 443-471
Recognizing definitive stakeholders in corporate environmental management
Author(s): Ari Paloviita

Purpose – The purpose of this paper is to present four examples of stakeholder relationships related to issues of corporate environmental management (CEM) and analyze them based on the model of Mitchell et al. (1997). Design/methodology/approach – Secondary data are used in the case studies.Findings – The four cases presented show that basically any stakeholder can become definitive over time in the complex network of stakeholders with mutual relationships. The definitive stakeholders in CEM are no longer merely the NGOs and policymakers but now include many diverse groups such as customers, locals and suppliers.Research limitations/implications – These case studies cannot be generalized, but they could contribute to more comprehensive studies on stakeholder strategies in the future by raising up new CEM issues.Practical implications – The paper indicates that stakeholder strategies need to be changed in corporations over time. Latent stakeholders can become expectant and definitive stakeholders gradually over time.Originality/value – The paper presents and analyzes four different cases of corporation-stakeholder relations in the field of corporate environmental management

Journal Title: Management Research Review PREVIOUSLY Management Research News Volume: 33 Edition: 4 Page Numbers: 306-316
Stakeholder perceptions of alternative food entrepreneurs
Author(s): Ari Paloviita

This paper focuses on rural entrepreneurs' perceptions of their stakeholders with respect to their influence towards the economic success of farms and environmental issues, as well as their trustworthiness. There is special emphasis on the comparison of perceptions between suppliers of alternative food supply chains and suppliers of conventional supply chains. Survey research, with a final sample size of 522 rural entrepreneurs in Central Finland, was used as a research method. The results showed that 28% of the respondents could be defined as alternative food entrepreneurs. Significant differences between alternative and conventional food entrepreneurs were related to perceptions towards consumers, retailers/wholesalers, production input manufacturers and local farmers. The conclusion was made that particularly the relationship between alternative food entrepreneurs and consumers should be the focus of further studies.

Journal Title: World Review of Entrepreneurship, Management and Sustainable Development Volume: 5 Edition: 4 Page Numbers: 395-406
The changing nature of expatriation: exploring cross-cultural adaptation through narrativity
Author(s): Anna-Maija Lämsä

This paper describes an exploratory research study to develop a typology showing the diversity of expatriation from the viewpoint of cross-cultural adaptation. The study draws on a narrative approach and concentrates on not-for-profit organizations, which have been overlooked in prior research. We conducted 30 in-depth interviews in an Israeli-Palestinian context for the study. Based on a narrative analysis of these we defined four types of expatriates: global careerists; balanced experts; idealizers; and drifters. The study indicates that cross-cultural adaptation does not necessarily require deep involvement or communication with the host society, as has traditionally been assumed in the literature. Cross-cultural adaptation does, however, require a focus which the expatriate can find meaningful in the long run. Three such focuses were identified: career advancement; local host community; and ideology. Our results suggest that the definition of expatriation needs to be expanded to cover the heterogeneity of expatriates.

Journal Title: International Journal of Human Resource Management Volume: 20 Edition: 7 Page Numbers: 1468-1486
The nature of self-employment: how does gender matter?
Author(s): Hannu Tervo; Mika Haapanen

This paper analyses female and male entrepreneurship and the differences between them in Finland. The female self-employment rate is clearly lower than that of male self-employment in Finland. The paper shows that differing behaviour accounts for differing rates of self-employment between females and males. The predicted earnings differential between self-employment and paid employment has a divergent effect on the probabilities of self-employment. For males, it is positive (as expected). For females, it has no effect, which accentuates the other motives they have for self-employment. Both spouse and family are found to have bigger effects on female self-employment than on male self-employment. Yet, personal characteristics are behind entrepreneurship for both sexes. Regional characteristics are more important for male than female self-employment. The analysis is based on a structural probit model and a large register-based data set representing a 7% random sample of all Finns in 2001.

Journal Title: International Journal of Entrepreneurship and Small Business Volume: 9 Edition: 3 Page Numbers: 349-371
The spouse of the female manager: role and influence on the the woman’s career
Author(s): Suvi Välimäki; Anna-Maija Lämsä

Purpose – This paper aims to examine the role of the spouse, specifically the husband, for the woman manager's career by focusing on the gender role construction between spouses, and the relationship of these roles to the woman's career.
Design/methodology/approach – The topic was investigated within a Finnish context by analyzing the narratives of 29 female managers. A common feature among the women was their managerial position and extensive work experience. All the women had or had had one or more spouses in the course of their careers, and all but one were mothers, mostly of teenage or adult children.
Findings – A typology distinguishing five types of spouses was constructed: determining, supporting, instrumental, flexible, and counterproductive. The results suggest that fluidity in gender roles between spouses is associated with the woman manager's sense of success and satisfaction in her career compared with more conventional gender role construction. It seems that traditional gender roles between spouses can be one reason for women's difficulties in attaining (top) managerial positions in Finland.
Originality/value – The study contributes to the prior literature concerning the work-family relationship by extending research into an area so far overlooked: namely, the role of the spouse in relation to the woman manager's career. The study calls into question the straightforward and unequivocal view of the family – so typical in discussions about work-family issues – by showing the many different meanings that women managers attach to one of the family members.

Journal Title: Gender in Management An International Journal Volume: 24 Edition: 8 Page Numbers: 596-614

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