Measuring and Communicating Business Ethics Jean-Pascal Gond, Rieneke Slager

The aim of the section is to examine, empirically and theoretically, the dynamics of measurement and communication in business ethics, and to investigate the ethical implications of how measures are produced, used, communicated, performed, and transformed. The reliance on metrics, numbers, ratings, rankings, and league tables to evaluate and communicate individual and organizational performance is such a pervasive social, scientific, and business practice that it is often taken-for-granted, including when measuring and reporting on corporate social responsibility, ethics, or sustainability by practitioners and academics alike. Hence, we seek to problematize and reflect on ethical issues inherent to metrics as well as communicative practices informed by numbers.

A holistic view on the opportunities and threats of normative control: a literature review

Normative control, or control through organizational culture, has been widely discussed
since the 1960s in the management literature. Despite a growing body of
research, the concept remains difficult to grasp in its multiple facets and is often
approached in a partial and partisan way by scholars and practitioners alike. In this
article, we conduct a comprehensive review of the abundant but fragmented literature
on normative control, aimed at providing a holistic synthesis of the topic. We
take stock of the literature, present descriptive statistics and unravel a chronology
of four research streams, consisting of cultural optimists, critics, skeptics, and neocritics.
Our findings also identify and describe behavioral levers and organizational
accelerators that encourage the use of normative control, as well as operational sideeffects
and behavioral inhibitors that discourage its use. We contribute to the literature
by offering a unique integrative model of the opportunities and threats of
normative control by highlighting their interconnections and tensions, leading to
promising avenues for future research. In doing so, we wish to transcend ideological
debates and bring clarity, nuance, and pragmatism to a concept that could help
address pressing organizational challenges related to purpose, employee wellbeing
and workplace culture.

Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience

Building on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leadership. Previous research has indicated that, aside from the board, the quota had limited impact on achieving this objective. However, these studies have narrowly focused on the spill-over effects of the quota, primarily concentrating on the positions of […]

The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization

This paper introduces silence as a form of resistance. Critical accounting studies portrayed resistance in terms of visibility and voice, and silence as a passive reaction from marginalized groups unable to speak, deprived of ‘voice’. Instead, we draw on an ethnographic study to follow various resisting strategies drawing on silence to actively undermine accounting technologies […]

Strength of Audit Firms’ Human Resource Systems and Client-Level Audit Outcomes: Evidence from a Multiple Source Study

We examine whether differences in HR systems among audit firms can affect client-level audit outcomes. Based on the audit quality framework of Knechel, Krishnan, Pevzner, Shefchik, and Velury (2013b) and the strategic HRM literature, we posit that audit firms with stronger HR systems are likely to deliver more desired audit outcomes, ceteris paribus. Building on systems theory, we […]