Abstract
Recent academic articles point to an increased vagueness and overlap in concepts related to business ethics and corporate responsibility. Further, the perception of these notions can differ in the small-business world from the original academic definitions. This article focuses on the cognition of small-business owner-managers. Given the impact of small-business owner–managers on their ventures, corporate responsibility and ethical issues can take a different route in SMEs. The small-business owner–manager is able to shape the corporate culture and to enact values other than profit. Adopting a cognitive perspective, we have identified how the small-business owner–manager makes sense of notions linked to corporate social responsibility (CSR) and business ethics. The concept of sensemaking has recently been applied to CSR (Basu and Pallazzo, 2008; Cramer et al., 2006). Applying a cognitive perspective to small-business owners may help in explaining specific phenomena found within small-business ownership. For this research, the Repertory Grid Technique (RGT) is used, a method that has not previously been widely applied in the business and society field.
Our findings to an extent invalidate the confusion in terminology found in the academic literature. Small-business owner–managers, pragmatically and rather clearly, differentiate among the various concepts related to corporate responsibility and business ethics but, at the same time, they recognise the interrelationships and interdependencies of these concepts. These findings contribute to a better understanding of how small-business owners think and integrate corporate responsibility and ethical issues into their decision-making.
Similar content being viewed by others
References
Abrahamson, E. (1996). Management fashion. Academy of Management Review, 21(1), 254-285.
Abrahamson, E., & Eisenman, M. (2001). Why management scholars must intervene strategically in the management knowledge market. Human Relations, 54(1), 67-75.
Abrahamson, E., & Fairchild, G. (2001). Knowledge industries and idea entrepreneurs. In C. Schoonhoven, Bird & E. Romanelli (Eds.), The entrepreneurship dynamic: Origins of entrepreneurship and the evolution of industries (pp. 147-177). Stanford: University Press.
Afuah, A. (2001). Dynamic Boundaries of the Firm: Are Firms better off being vertically integrated in the Face of Technological Change? Academy of Management Journal 44(6), 1209-1226.
Aguilera, R., Williams, C., Conley, J., & Rupp, D. (2006). Corporate Governance and Social Responsibility: a comparative analysis of the UK and the US. Corporate Governance An International Review, 14(3), 147-158.
Ajzen, I.: 1991, ‘The Theory of Planned Behavior’, Organizational Behavior & Human Decision Processes 50(2), 179–211.
Arthaud-Day, M. (2005). Transnational Corporate Responsibility: A Tri-Dimensional Approach to International CSR Research. Business Ethics Quarterly, 15(1), 1-22.
Attarça, M. and T. Jacquot: 2005, La représentation de la Responsabilité Sociale des Entreprises: une confrontation entre les approches théoriques et les visions managériales Paper presented at the XIViéme Conférence Internationale de Management Stratégique, Angers.
Balduck, A.-L., Van Rossem, A., & Buelens, M. (2010). Identifying competencies of volunteer board members of community sports clubs. Nonprofit and Voluntary Sector Quarterly 39(2), 213-235.
Bandura. (1986). Social foundations of thought and action: A social cognitive theory. Englewood Cliffs, NJ: Prentice-Hall.
Barnett, M., L. (2007). Stakeholder influence capacity and the variability of financial returns to corporate social responsibility Academy of Management Review,, 32(3), 794-816.
Baron, R.: 1998, Cognitive Mechanisms in Entrepreneurship: Why and When Entrepreneurs Think Differently than Other People. Journal of Business Venturing 13, 275–294.
Barr, P., S. (1998). Adapting to unfamiliar environmental events: A look at the evolution of interpretation and its role in strategic change. Organization Science, 9(6), 644-669.
Basu, K. and G. Pallazzo: 2008, ‘Corporate Social Responsibility: A Process Model of Sensemaking’, Academy of Management Journal 33(1), 122–136.
Beaver, G. (2002). Small Business, Entrepreneurship and Enterprise Development. Harlow: Prentice-Hall.
Begley, T. (1995). Using Founder Status, Age of Firm, and Company Growth Rate as the Basis for Distinguishing Entrepreneurs from Managers and Smaller Businesses. Journal of Business Venturing, 10, 249-263.
Begley, T., M., & Boyd, D., P. (1987). Psychological Characteristics Associated with Performance in Entrepreneurial Firms and Smaller Businesses Journal of Business Venturing, 2(1), 79-93.
Beltratti, A. (2005). The Complementarity between Corporate Governance and Corporate Social Responsibility. Geneva Papers on Risk & Insurance, 30(3), 373-386.
Bendixen, M., & Thomas, A. (2000). Perceived qualities of a “good” chairman: A challenge for corporate governance in South Africa. South African Journal of Business Management, 31(2), 65-75.
Berglund, J., & Werr, A. (2000). The invincible character of management consulting rhetoric: How one blends incommensurates while keeping them apart. Organization, 7(4), 633-655.
Bijmolt, T. H. A. and M. Wedel: 1995, ‘The Effects of Alternative Methods of Collecting Similarity Data for Multidimensional Scaling’, International Journal of Research in Marketing 12, 361–371.
Boal, K., B., & Newman, P. (1985). The cognitive structure of Corporate Social Responsibility. Journal of management, 11(3), 71-82.
Bood, R., P. (1998). Charting organizational learning: A comparison of multiple mapping techniques. In C. Eden & J. C. Spender (Eds.), Managerial and organizational cognition : Theory, methods and research (pp. 201-230). London: Sage.
Bucar, B., Glas, M., & Hisrich, R., D. (2003). Ethics and entrepreneurs: An international comparative study. Journal of Business Venturing 18(2), 261-281.
Bucar, B., & Hisrich, R. (2001). Ethics of Business Managers vs. Entrepreneurs vs. Journal of Developmental Entrepreneurship, 6(1), 59-82.
Buelens, M. (2002). Management Shock. Tielt: Lannoo.
Busenitz, L., & Barney, J. (1997). Differences between entrepreneurs and managers in organizations: Biases and heuristics in strategic decision-making. Journal of Business Venturing, 12(1), 9-30.
Cacioppe, R., Forster, N., & Fox, M. (2008). A Survey of Managers’ Perceptions of Corporate Ethics and Social Responsibility and Actions may Affect Companies’ Success. Journal of Business Ethics, 82, 681-7000.
Calori, R., Johnson, G., & Sarnin, P. (1992). French and British top managers’ understanding of the structure and dynamics of their industries: A cognitive analysis and comparison. British Journal of Management, 3(1), 61-78.
Carland, J., Hoy, F., Boulton, W., & Carland, J.-A. (1984). Differentiating Entrepreneurs from Small Business Owners: A Conceptualization. Academy of Management Review, 9(2), 354-359.
Carroll, A. (1991). The Pyramid of Corporate Social Responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.
Carroll, A., & Buchholtz, A. (2006). Business and society: Ethics and stakeholder management. Mason: Thompson Learning.
Clarkson, M. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92-117.
Commissie-Corporate-Governance: 2009, The Belgian Code on Corporate Governance. Retrieved 2 October, 2009, from http://www.corporategovernancecommittee.be/library/documents/final%20code/CorporateGovUKCode2009.pdf.
Conley, & Williams. (2005). Engage, embed, embellish: Theory versus practice in the Corporate Social Responsibility Movement. The Journal of Corporation Law, 31(1), 1-39.
Corbett, A., C., & Hmieleski, K., M. (2007). The conflicting cognitions of corporating entrepreneurs. Entrepreneurship, Theory and Practice, 31(1), 103-121.
Cossette, P., & Audet, M. (1992). Mapping of an idiosyncratic schema. Journal of Management Studies, 29(3), 325-347.
Cramer, J., A. van der Heijden and J. Jonker: 2006, ‘Corporate Social Responsibility: Making Sense Through Thinking and Acting’, Business Ethics A European Review 15(4), 380–389.
Crane, A., & Matten, D. (2004). Business Ethics: A European Perspective. Oxford: University Press.
d’Amboise, G., & Muldowney, M. (1988). Management theory for small business: Attempts and requirements. Academy of Management Review,, 13(2), 226-250.
Daft, R., L., & Weick, K., E. (1984). Toward a model of organizations as interpretation systems. Academy of Management Review, 9(2), 284-295.
Daniels, K., Johnson, G., & de Chernatony, L. (1994). Differences in Managerial Cognitions of Competition. British Journal of Management, 5(2), 21-29.
Das, T., K. (2003). Managerial Perceptions and the Essence of the Managerial World: What is an Interloper Business Executive to Make of the Academic-Researcher Perceptions of Managers. British Journal of Management, 14(1), 23-32.
De Bakker, F., Groenewegen, P., & Den Hond, F. (2005). A bibliometric analysis of 30 years of research on corporate social responsibility and corporate social performance. Business and Society, 44(3), 283-317.
De George, R., T.. (1987). The Status of Business Ethics: Past and Future. Journal of Business Ethics, 6(2), 201-212.
De Wilde, J.: 2007, January 30, Bedrijven: Bedenkingen bij de MVO-hype. De Tijd, p. 11.
Denison, D., Lief, C., & Ward, J. (2004). Culture in Family-Owned Enterprises: Recognizing and Leveraging Unique Strengths. Family Business Review, 17(1), 61-70.
Donaldson, T.: 2002, ‘The Stakeholder Revolution and the Clarkson Principles’, Business Ethics Quarterly 12(2), 107–111.
Donaldson, T., & Preston, L. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65-91.
Dunfee, T., W., & Donaldson, T. (1995). Contractarian business ethics: Current status and next steps Business Ethics Quarterly, 5(2), 173-186.
Dunn, W., N., & Ginsberg, A. (1986). A socio-cognitive network approach to organizational analysis. Human Relations, 39(11), 950-976.
Dyer, W., G., Jr. (1988). Culture and continuity in family firms. Family Business Review, 1(1), 37-50.
Easterby-Smith, M. (1980). The design, analysis and interpretation of repertory grids. Journal of Man-Machine Studies, 13, 3-24.
Easterby-Smith, M., Thorpe, R., & Holman, D. (1996). Using repertory grids in management. Journal of European industrial Training, 20(3), 3-30.
Eberhard-Harribey, L. (2006). Corporate social responsibility as a new paradigm in the European policy: how CSR comes to legitimate the European regulation process. Corporate Governance, 6(4), 358-368.
EC: 2001, Green Paper- Promoting a European Framework for Corporate Social Responsibility – COM 366 (European Commission, Luxembourg).
Eden, C. (1992). On the nature of cognitive maps. Journal of Management Studies, 29(3), 261-265.
Eden, C., & Ackermann, F. (1998). Analysing and comparing idiographic causal maps. In C. Eden & J. C. Spender (Eds.), Managerial and organizational cognition: Theory, methods and research (pp. 192-209). London: Sage.
Eden, C., & Spender, J., C. (1998). Managerial and organizational cognition : Theory, methods and research. London: Sage.
Egels, N. (2005). Sorting out the mess, A Review of Definitions of Ethical Issues in Business. Center for Business in Society, GRI, Göteborg University.
Elkington, J. (2006). Governance for Sustainability. Corporate Governance An International Review, 14(6), 522-529.
Elliott, L., A., & Schroth, R., J.. (2002). How companies lie – Why Enron is just the tip of the iceberg: Nicholas Brealey Publishing.
Enderle, G. (2004). Global Competition and corporate responsibilities of small and medium-sized enterprises. Business Ethics: A European Review, 13(1), 50-63.
Epstein: 1987, ‘The Corporate Social Policy Process: Beyond Business Ethics, Corporate Social Responsibility, and Corporate Social Responsiveness’, California Management Review 29(3), 99-114.
Fassin, Y. (2005). The Reasons behind Non-ethical Behaviour in Business and Entrepreneurship. Journal of Business Ethics, 60, 265-279.
Fassin, Y. and A. Van Rossem: 2009, ‘Corporate Governance in the CSR and Ethics Debate: Sensemaking of Experts and CEOs about Social Issues in Management’, Corporate Governance: An International Review 17(5), 573–593.
Ferrell, O. (2004). Business ethics and customer stakeholders. Academy of Management Executive, 18(2), 126-129.
Fincham, R. (1995). Business Process Reengineering and the comodification of managerial knowledge. Journal of Marketing Management, 11(7), 707-719.
Fineman, S. (2001). Fashioning the environment. Organization, 8(1), 17-31.
Fiol, M., & Huff, S. (1992). Maps for managers: Where are we? Where do we go from here? Journal of Management Studies, 29(3), 267-285.
Fisher, J. (2004). Social Responsibility and Ethics: Clarifying the Concepts. Journal of Business Ethics, 52, 391-400.
Fiske, S., T., & Taylor, S., E. (1991). Social cognition. New York: McGraw-Hill.
Forbes, D. (1999). Cognitive approaches to new ventures creation. International Journal of Management Reviews, 1(4), 415-439.
Fransella, F., Bell, R., & Bannister, D. (2004). A manual for Repertory Grid Technique (2nd edition ed.). Chichester: John Wiley & Sons, Ltd.
Freeman, E., & Reed, D. (1994). Stockholders and Stakeholders: A New Perspective on Corporate Governance. California Management Review, 25(3), 88-106.
Gallo, M. (2004). The family business and its social responsibilities. Family Business Review, 17(2), 135-147.
Garriga, E., & Melé, D. (2004). Corporate Social Responsibility Theories: Mapping the Theory. Journal of Business Ethics, 53(1/2), 51-71.
Gasorek, D. (2003). Ethics beyond corporate governance. Pharmaceutical Executive, 23(3), 98-104.
Gibson, K. (2000). The Moral Basis of Stakeholder Theory. Journal of Business Ethics,, 26(3), 245-257.
Gill, J., & Whittle, S. (1992). Management by panacea: Accounting for transience. The Journal of Management Studies, 30(2), 281-295.
Ginsberg, A. (1989). Construing the business portfolio: A cognitive model for diversification. The Journal of Management Studies, 26(4), 417-439.
GreenBiz.com: 2003, SME Key.
Grice, J. W.: 2002, ‘Idiogrid: Software for the Management and Analysis of Repertory Grids’, Behavior Research Methods, Instruments & Computers 34(3), 338–341.
Grice, J. W.: 2003, Idiogrid Manual Version 2.2: Idiographic Analysis with Repertory Grids (Oklahoma).
Hair, J., Anderson, R., Tatham, R., & Black, W. (1998). Multivariate Data Analysis (5 th. Edition ed.). Upper Saddle River (New Jersey): Prentice Hall International, Inc.
Hall, A., & Nordqvist, M. (2008). Professional management in family businesses: Toward an extended understanding. Family Business Review, 21(1), 51-69.
Hannafey, F. (2003). Entrepreneurship and Ethics: A Literature Review. Journal of Business Ethics, 46, 99-110.
Hansen, U., Bode, M., & Moosmayer, D. (2004). Stakeholder Theory between General and Contextual Approaches – A German View. Zeitschrift für Wirtschafts- und Unternehmensethik, 5(3), 312-318.
Henderson, G. R., D. Iacobucci and B. J. Calder: 2001, Using network analysis to understand brands. Advances in Consumer Research, 29, 397-405.
Hendry, J. (2001). Missing the target normative stakeholder and the corporate governance. Business Ethics Quarterly, 11(1), 159-176.
Higgins, T., E., Rholes, W., S., & Jones, C. R. (1977). Category Accessibility and Impression Formation. Journal of Experimental Social Psychology, 13(2), 141-154.
Hodgkinson, G. (2005). Images of the competitive space. Houndmills: Palgrave.
Hoffman, J., Hoelscher, M., & Sorenson, R. (2006). Achieving sustained competitive advantage: A family capital theory. Family Business Review, 19(2), 135-145.
Huczynski, A., A. (1993). Explaining the succession of management fads. International Journal of Human Resource Management, 4(2), 443-463.
Huff, S., A. (1990). Mapping strategic thought. In S. Huff, A. (Ed.), Mapping strategic thought (pp. 11-47). Chichester: Wiley & Sons.
Isabella, L., A., & Waddock, S., A. (1994). Top management team certainty: Environmental assessments, teamwork, and performance implications. Journal of Management, 20(4), 835-859.
Jamali, D., Safieddine, A., & Rabbath, M. (2008). Corporate Governance and Corporate Social Responsibility Synergies and Interrelationships. Corporate Governance An International Review,, 16(5), 443-459.
Janckowicz, D. (2003). The easy guide to repertory grids. Chichester: John Wiley & Sons.
Jenkins, M. (1998). Theory and practice of comparing causal maps. In C. Eden & J. C. Spender (Eds.), Managerial and organizational cognition : Theory, methods and research (pp. 231-249). London: Sage.
Joyner, B., & Payne, D. (2002). Evolution and Implementation: A Study of Values, Business Ethics and Corporate Social Responsibility. Journal of Business Ethics, 41, 297-311.
Kaish, S., & Gilad, b. (1991). Characteristics of opportunities search of entrepreneurs versus executives: Sources, interests, general alertness. Journal of Business Venturing, 6, 45-61.
Kelly, G.: 1955, ‘The Psychology of Personal Constructs’, Volume one: A theory of Personality (Norton, New York).
Kiesler, S., & Sproull, L. (1982). Managerial responses to changing environments: Perspectives on problem sensing from social cognition. Administrative Science Quarterly, 27(4), 548-570.
Klein, S., & Kellermanns, F. (2008). Understanding the noneconomic-motivated behaviour in family firms: An introduction. Family Business Review, 21(2), 121-125.
Korzybski, A. (1933). Science and Sanity : An Introduction to Non-Aristotelian Systems and General Semantics. Forth Worth, TX: Institute of General Semantics.
Krueger, N., F. (2007). What Lies Beneath? The Experiential Essence of Entrepreneurial Thinking. Entrepreneurship: Theory & Practice, 31(1), 123-138.
Lea, D. (2004). The imperfect nature of corporate responsibilities to stakeholders. Business Ethics Quarterly, 14(2), 201-217.
Leach, C., Freshwater, K., Aldridge, J., & Sunderland, J. (2001). Analysis of repertory grids in clinical practice. British Journal of Clinical Psychology, 40(3), 225-248.
Longenecker, J., G., McKinney, J., A., & Moore, C., W. (1989). Ethics in Small Business. Journal of Small Business Management, 27(1), 27-41.
Longenecker, J., Moore, C., & Petty, W. (1996). Small Business Management, An Entrepreneurial Emphasis (10 th. ed.). Cincinatti: South-Western College Publication.
Luetkenhorst, W. (2004). Corporate Social Responsibility and the Development Agenda – The Case for Actively involving Small and Medium Enterprises. Intereconomics, 39(3), 157-168.
Luo, Y. (2006). Global Dimensions of Corporate Governance. Malden: Blackwell Publishing.
Marsden, D., & Littler, D. (2000). Repertory grid technique: An interpretative research framework. European Journal of Marketing, 37(4), 816-833.
Matten, D., Crane, A., & Chapple, W. (2003). Behind the mask: Revealing the true face of corporate citizenship. Journal of Business Ethics 45(1/2), 109-120.
Matten, D., & Moon, J. (2008). “Implicit” and “Explicit” CSR: A Conceptual Framework for a comparative Understanding of Corporate Social Responsibility. Academy of Management Review,, 93(2), 404-426.
Mazza, C., & Alvarez, J. (2000). Haute couture and pret-à-porter: The popular press and the diffusion of management practices. Organization Studies, 21(3), 567-590.
Metzler, A., E., Gorden, H., & Neimeyer, G., J. (2002). The effect of repertory grid scale size and rating direction on structural measures of differentiation. Journal of Constructivist Psychology, 15(2), 95-107.
Meyer, J. (1996). Otherhood: The promulgation and transmission of ideas in the modern organization everyone. In B. Czarniawska & G. Sevon (Eds.), Translating organizational change (pp. 241-253). Berlin: De Gruyter.
Mitchell, R., Busenitz, L., Lant, T., McDougall, P., Morse, E., & Brock Smith, J. (2004). The Distinctive and Inclusive Domain of Entrepreneurial Cognition Research. Entrepreneurship Theory and Practice, 28(6), 505-518.
Mitchell, R., Busenitz, L., W., Bird, B., Caglio, C. M., McMullen, J., S., Morse, E., A., et al. (2007). The central Question in entrepreneurial cognition research 2007. Entrepreneurship, Theory and Practice, 31(1), 1-25.
Mitchell, R., Smith, B., J., Morse, E., A., Seawright, K., W., Peredo, A. M., & Mckenzie, B. (2002). Are entrepreneurial cognitions universal? Assessing entrepreneurial cognitions across cultures. Entrepreneurship: Theory & Practice, 26(4), 9-33.
Morris, M., Schindehutte, M., Walton, J., & Allen, J. (2002). The Ethical Context of Entrepreneurship: Proposing and Testing a development Framework. Journal of Business Ethics, 40(4), 331-361.
Morsing, M., & Schultz, M. (2006). Corporate Social Responsibility: Stakeholder information, response and involvement strategies. Business Ethics : A European Review, 15(4), 323-338.
Murillo, D., & Lozano, J. (2006). SMEs and CSR: An Approach to CSR in their own words. Journal of Business Ethics, 67(3), 227-240.
Neimeyer, G. (2002). Towards reflexive scrutiny in repertory grid methodology. Journal of Constructivist Psychology, 15(2), 89-95.
Neron, P.-Y., & Norman, W. (2008). Citizenship, INC.: Do We Really Want Businesses to Be Good Corporate Citizens?. Business Ethics Quarterly, 18(1), 1-26.
Newell, S., Robertson, M., & Swan, J. A. (2001). Management fads and fashions. Organization, 8(1), 5-15.
Newell, S., Swan, J. A., & Galliers, R. D. (2000). A knowledge-focused perspective on the diffusion and adoption of complex information technologies: the BPR example. Information Systems Journal, 10(3), 239-250.
Nicholson, N. (2008). Evolutionary psychology and family business: A new synthesis for theory, research, and practice. Family Business Review, 21(1), 103-118.
Nicolini, D. (1999). Comparing methods for mapping organizational cognition. Organization Studies, 20(5), 833-860.
Painter-Morland, M. (2006). Triple bottom-line reporting as social grammar: integrating corporate social responsibility and corporate codes of conduct. Business Ethics : A European Review, 15(4), 352.
Pater, A., & van Lierop, L. (2006). Sense and sensitivity: the roles of organisation and stakeholders in managing corporate social responsibility. Business Ethics: A European Review, 15(4), 339-351.
Perrini, F., Russo, A., & Tencati, A. (2007). CSR Strategies of SMEs and Large Firms. Evidence from Italy. Journal of Business Ethics, 74(3), 285-300.
Porac, J., & Thomas, H. (1990). Taxonomic mental models in competitor definition. Academy of Management Review, 15(2), 224-240.
Porac, J., Thomas, H., & Baden-Fuller. (1989). Competitive groups as Cognitive communities: The case of the Scottish Knitwear Industry. Journal of Management Studies, 15(4), 397-416.
Porter, M., & Kramer, M. (2006). Strategy & Society – The Link between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84(12), 78-92.
Potts, S., & Maluszewski, I. (2004). Ethics and Corporate Governance. Corporate Governance An International Review, 12(2), 177.
Quinn, J.: 1997, ‘Personal Ethics and Business Ethics: The Ethical Attitudes of Owner/Managers of Small Business’, Journal of Business Ethics 16(2), 119–127.
Reeve, J., R. G. Owens and G. J. Neimeyer, 2002. Using Examples in Repertory Grids: The Influences on Construct Elicitation. Journal of Constructivist Psychology, 15(2), 121–126.
Reger, R., K. (1990a). Managerial thought structures and competitive positioning. In S. Huff, A. (Ed.), Mapping strategic thought (pp. 71-88). Chichester: Wiley & Sons.
Reger, R., K. (1990b). The repertory grid technique for eliciting the content and structure of cognitive constructive systems. In S. Huff, A. (Ed.), Mapping strategic thought (pp. 301-309). Chichester: Wiley & Sons.
Reger, R., K., & Huff, S., A. (1993). Strategic groups: A cognitive perspective. Strategic Management Journal, 14(2), 103-123.
Reger, R., K., & Palmer, T., B. (1996). Managerial Categorization of Competitors: Using Old Maps to Navigate New Environments. Organization Science, 7(1), 22-40.
Rijksoverheid: 2003, De Nederlandse corporate governance code: Beginselen van deugdelijk bestuur en best practice bepalingen. Retrieved 2 October, 2009, from http://corpgov.nl/page/downloads/CODE%20DEF%20COMPLEET%20II.pdf.
Rudolph, P. (2005). Don’t obsess about CR and governance – corporate culture is what counts. Corporate Responsibility Management, 2(1), 16-19.
Russo, A. and A. Tencati: 2009, Formal vs. Informal CSR Strategies. Evidence from Italian Mico, Small, Medium-Sized and Large Firms. Journal of Business Ethics, 83(1), 339–353.
Rynes, S., Giluk, T., & Brown, K. (2007). The Very Separate World of Academic and Practitioner Periodicals in Human Resources Management: Implications for Evidence-Based Management. Academy of Management Journal, 50(5), 987-1008.
Sacconi, L. (2006). A Social Contract Account for CSR as an Extended Model of Corporate Governance (I): Rational Bargaining and Justification. Journal of Business Ethics, 68, 259-281.
Sackmann, S., A. (1992). Cultures and subcultures: An analysis of organizational knowledge. Administrative Science Quarterly, 17(1), 140-161.
Scarbrough, H. (2003). The role of intermediary groups in shaping management fashion: The case of knowledge management. International Studies of Management & Organization, 32(4), 94-106.
Scherer, A. and G. Palazzo: 2007, `Toward a Political Conception of Corporate Responsibility: Business and Society Seen from a Habermasian Perspective', Academy of Management Review 32(4), 1096–1120
Schlegelmilch, B., & Pollach, I. (2005). The Perils and Opportunities of Communicating Corporate Ethics. Journal of Marketing Management, 21, 267-290.
Schneider, S. C. and R. Angelmar: 1993, ‘Cognition in Organizational Analysis: Who's Minding the Store?’, Organization Studies 14(3), 347–375.
Schwartz, M., & Carroll, A. (2008). Integrating and unifying competing frameworks. The search for a common core in the business and society Field. Business and Society, 47(2), 148-186.
Shane, S., & Stuart, T. (2002). Organizational endowments and the performance of university strat-ups. Management Science, 48(1), 154-170.
Simon, H. (1947). Administrative behaviour: A study of decision-making processes in administrative organizations. New York: Mcmillan.
Spence, L. (1999). Does size matter? The state of the art in small business ethics. Business Ethics: A European Review, 8(3), 163-174.
Spender, J.-C. (1996). Making knowledge. Strategic Management Journal, 17, 45-62.
Starbuck, W., H., Greve, A., & Hedberg, B. (1978). Responding to crisis: Theory and the experience of European business. Journal of Business Administration, 9(2), 111-197.
Staurer, R., Langer, M., Konrad, A., & Martinuzzi, A. (2005). Corporations, Stakeholders and Sustainable Development: A Theoretical Exploration of Business-Society Relations. Journal of Business Ethics, 61, 263-281.
Stubbart, C., I. (1989). Managerial cognition: the missing link in strategic management research. Journal of Management Studies, 26, 352-347.
Stubbart, C. I., & Ramaprasad, A. (1990). Comments on empirical articles and recommendations for future research. In A. Huff, S. (Ed.), Mapping strategic thought (pp. 251-288). Chichester: Wiley.
Sturdy, A. (2004). The adoption of management ideas and practices: Theoretical perspectives and possibilities. Management Learning, 35(2), 155-179.
Sundaram, A. and A. Inkpen: 2004, `Stakeholder Theory and ``The Corporate Objective Revisited'': A Reply', Organization Science 15(3), 370–371
Sutcliffe, K., M. (1994). What executives notice: Accurate perceptions in management teams. Academy of Management Journal, 37, 1360-1378.
Swan, J. (1997). Using cognitive mapping in management research: Decisions about technical innovation. British Journal of Management, 8(2), 183-198.
Tan, F., B., & Hunter, G., M. (2002). The Repertory Grid Technique: A method for the study of cognition in Information Systems. MIS Quarterly, 26(1), 39-57.
Tolliver, R., & Neimeyer, G., J. (2002). The effects of construct examples on the content and structure of personal construct system. Journal of Constructivist Psychology, 15(2), 127-138.
Trevino, L., & Weaver, G. (2003). Managing Ethics in Business Organizations. Stanford: Stanford University Press.
UK-Government: 2002, The Combined Code: Principles of Good Governance and Code of Best Practice. Retrieved 2 October, 2009, from http://www.fsa.gov.uk/pubs/ukla/lr_comcode3.pdf.
Valor, C. (2005). Corporate social responsibility and corporate citizenship: Towards corporate accountability. Business & Society Review, 110(2), 191-212.
Van den Berghe, L., & Louche, C. (2005). The link between corporate governance and corporate social responsibility in insurance. The Geneva Papers on Risk and Insurance, 30(3), 425-442.
van Marrewijk, M. (2003). Concepts and Definitions of CSR and Corporate Sustainability: Between Agency and Communion. Journal of Business Ethics, 44(2/3), 95-110.
van Oosterhout, J. (2008). Transcending the confines of economic and political organization? The Misguided Metaphor of Corporate Citizenship. Business Ethics Quarterly, 18(1), 35-42.
Verbeke, L.: 2007, 23 February, Duurzaam Ondernemen ook een rationele reactie. De Tijd.
Vogel, D. (1991). Business Ethics: New Perspectives on Old Problems. California Management Review, 33(4), 101-117.
Vyakarnam, S., Bailey, A., Myers, A., & Burnett, D. (1997). Towards an understanding of ethical behaviour in small firms. Journal of Business Ethics, 16(15), 1625-1636.
Waddock, S. (2004). Parallel Universes: Companies, Academics, and the Progress of Corporate Citizenship. Business and Society, 24(1), 32-39.
Walsh, J. (1994). Managerial and organizational cognition: Notes form a trip down memory lane. Organization Science, 6(3), 280-321.
Waring, P., & Edwards, T. (2008). Socially Responsible Investments: Explaining its Uneven Development and Human Resources Consequences. Corporate Governance An International Review, 16(3), 135-145.
Weick, K., E. (1995). Sensemaking in organizations. Thousand Oaks: Sage.
Wheeler, D., Colbert, B., & Freeman, E. (2003). Focusing on Value: Reconciling Corporate Social Responsibility, Sustainability and a Stakeholder Approach in a Network World. Journal of General Management, 28(3), 1-23.
Wieland, J. (2001). The Ethics of Governance. Business Ethics Quarterly, 11(1), 73-87.
Author information
Authors and Affiliations
Corresponding author
Rights and permissions
About this article
Cite this article
Fassin, Y., Van Rossem, A. & Buelens, M. Small-Business Owner-Managers’ Perceptions of Business Ethics and CSR-Related Concepts. J Bus Ethics 98, 425–453 (2011). https://doi.org/10.1007/s10551-010-0586-y
Published:
Issue Date:
DOI: https://doi.org/10.1007/s10551-010-0586-y