The Normalization of Deviant Organizational Practices: Wage Arrears in Russia, 1991–98

Earle, John S.; Spicer, Andrew; Peter, Klara Sabirianova

doi:10.5465/amj.2010.49387426

Cited by 71 publications

(63 citation statements)

References 46 publications

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“…As such, it is necessary to understand the relationship that takes place between the initial perpetrator of a fraudulent act and any additional conspirators. Research on the perpetuation of fraud in organizations has focused on diffusion (Strang and Soule, 1998;Baker and Faulkner, 2003), social networking (Brass, Butterfield, and Skaggs, 1998) and the normalization of deviant practices (Earle, Spicer and Peter, 2010). While each of these studies has enhanced our understanding of fraud in organizations, there remains a significant gap in our knowledge regarding how individuals are influenced to join a fraudulent scheme.…”

Section: Collusion Between Perpetratorsmentioning

confidence: 99%

The Role of Power in Financial Statement Fraud Schemes

et al. 2014

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Abstract:In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financial statement fraud. We also provide propositions for future research.

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Section: Collusion Between Perpetratorsmentioning

confidence: 99%

The Role of Power in Financial Statement Fraud Schemes

et al. 2014

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“…Thus, what constitutes CSR in a country with a history of non-payment of taxes, wages (Earle, Spice, and Peter, 2010) and corruption (Holmes, 2008), is likely to be different from that where fiscal and regulatory compliance was taken for granted.…”

Section: The Russian Contextmentioning

confidence: 99%

“…Jamali & Mirshak (2007) note that where tax evasion, corruption and fraud are commonplace, a responsible company is one that complies with the law and codes of conduct, rather than going beyond them. Against the background of corruption, lack of regulatory enforcement and tax fraud that dominated the early part of the transition process (Earle et al, 2010;Holmes, 2008), it is not surprising that some firms asserted their social responsibility through regulatory compliance, as illustrated by the following discourse:…”

Section: Transition Legacy and Coercionmentioning

confidence: 99%

Corporate Social Responsibility in the Russian Federation

Crotty

2014

Business & Society

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Corporate social responsibility (CSR) has emerged as a concept for business from within developed, Western economies. Such economies are underpinned by functioning institutions, where compliance with regulation is assumed. Recently, however, the ability of this traditional understanding of CSR to take account of the different economic and institutional arrangements found in non-Western contexts has been challenged. It has been argued that CSR research needs to be more contextualized and that the Western interpretation and assumptions about what CSR is and how it is enacted needs to be broadened and challenged to take account of different stages of economic development. With this argument in mind, this article presents a contextualized critique of CSR undertaken in the Russian Federation. Based on a qualitative study involving managers within privatized Russian firms, this article explores the type, nature, and scope of CSR undertaken and attendant motivation of firms to engage in CSR practice. By taking account of the historical and cultural antecedents of both the Soviet Union and the post-Soviet transition period, the author reveals that while the market is driving conventional forms of CSR within some Russian firms, the historical legacy of both the Soviet Union and more recent political developments have a stronger influence on the type and nature of CSR undertaken. These findings challenge the assumptions about both the voluntary nature of CSR and the prerequisites needed for CSR to take place.

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“…In order to make this contribution, I first review a stream of literature in the management field that examines the role of ''normalization'' processes in the emergence and maintenance of corrupt business practices (Ashforth and Anand, 2003;Brief et al, 2001;Earle et al, 2010;Ermann and Lundman, 2002;Palmer, 2008;Pinto et al, 2008). This research, like integrative social contracts theory (ISCT), examines the ethical characteristics of organizations and communities.…”

Section: Introductionmentioning

confidence: 98%