کارت امتیازی متوازن پایداردر ارزیابی سیستم های مدیریت باتکیه بر رویکردDEMATEL-FANP (مطالعه موردی: شرکت‌های گاز استان فارس)
محورهای موضوعی : مدیریت بازرگانی
مرتضی شفیعی
1
(دانشیار گروه مدیریت صنعتی،واحدشیراز، دانشگاه آزاد اسلامی، شیراز،ایران)
منصور مومنی
2
(دانشیار گروه مدیریت صنعتی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران)
مریم کوچک دزفولی
3
(کارشناس ارشد مدیریت صنعتی، واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران)
کلید واژه: ارزیابی عملکرد, سیستم های مدیریت, کارت امتیازی متوازن پایدار,
چکیده مقاله :
ارزیابی سیستم های مدیریت، از مسایل اساسی است که مورد توجه تصمیم گیرندگان بویژه مدیران قرارگرفته است. دراین مقاله، با تکیه بر بکارگیری رویکرد توسعه پایدار شکلی نوین از رویکرد کارت امتیازی متوازن تحت عنوان کارت امتیازی متوازن پایدار بکارگرفته شده است و با استفاده از رویکردهای تصمیم‌گیری چندشاخصه به ارزیابی عملکرد سیستم های مدیریت در حوزه مدیریت انرژی در شرکت های گاز استان فارس می پردازد. در این مقاله ابتدا مفاهیم توسعه پایدار به کارت امتیازی متوزان اضافه می گردد، سپس با استفاده از دیمتل اولویت مناظر نشان داده می شود و شبکه ساختاری روابط بدست می آید. و در پایان با استفاده از روش تحلیل شبکه فازی به اولویت بندی و انتخاب سیستم های مدیریتی پرداخته می شود. دستاورد رویکرد دیمتل نشان از آن دارد که ابعاد پایداری و فرایندهای داخلی در مقایسه با ابعاد رشد و یادگیری و ذی نفعان از اولویت بالاتری برخوردار می باشد. نتایج بررسی رویکرد تحلیل شبکه فازی حاکی از آن می باشد که از میان شاخص های مورد مطالعه ابعاد چهارگانه کارت امتیازی متوازن پایدار متوسط آموزش نیروی انسانی(بعدرشد و یادگیری)، رضایت مشتری(بعدذی نفعان)، مسئولیت پذیری(شاخه اجتماعی بعدپایداری)،بهره وری(شاخه اقتصادی بعدپایداری)،ایمنی و سلامت نیروی انسانی (شاخه زیست محیطی بعدپایداری)، ومیزان مصرف انرژی(بعدفرایندهای داخلی)مهم ترین شاخص های بدست آمده می باشند. سایر دستاوردها نشان می دهد، از میان سیستم های مدیریت در مجموع سیستم بهینه سازی انرژی50001 در مقایسه با سایر سیستم ها از اولویت بالاتری برخوردار می باشد.
Management systems assessment is one of the fundamental issues that has recently been of concern for decision makers particularly for managers. Utilizing the Sustainable Development Approach, the present study introduces a new model of Sustainability Balance Score Card (SBSC) plus Multi Attribute Decision Making to assess the management system operations in energy consumption in gas companies in Fars. The study integrated the concept of Sustainable Development to the parallel Balance Score Card in order find out the structural network of relations using DEMATEL approach and finally prioritize management system selection employing a FAHP analysis. The results of DEMATEL approach showed that various aspects of Sustainability and Internal Processes were of higher priority compared to Stockholders’ Training and Growth. The results of FAHP analysis indicated that among all attributes under scrutiny, four sets of SBSC were of paramount importance: Average Workforce Training (Training and Growth facet), Customer Satisfaction (Stockholders facet), Responsibility Retention (Social branch of Sustainability facet), Productivity (Economical branch of Sustainability facet), Employee Safety and Health (Environmental branch of Sustainability facet) and Energy Consumption (internal processes facet). Research findings also indicated that Energy Management System (50001) was of higher priority compared to other systems.
Andersen, H., & Lawrie, G.(2000), The Balanced Scorecard VS.Available in: https://www.2gc.ca.uk.S
Asgharpour, M. J. (2004), Group Decision and Game Theory with Attitude of Operations Research, Tehran University Press, (In Persian).
Bardbar, Gh., & Karim Serizadi, M.,(2008), Determining Key Indicators of Human Resources Performance Using the Integrated Approach to BSC and AHP. Management Studies, 19(58), 71-55.
Chen, M. F., Tzeng, G. H., & Ding, C. G. (2008), Combining Fuzzy AHP with MDS in Identifying the Preference Similarity of Alternatives. Applied Soft Computing 8, 110-117.
Chen. H. H-L.,Chi. M., & Lee L. (2011), Developing Strategic Measurement and Improvement for the Biopharmaceutical Firm: Using the BSC Hierarchy. Expert Systems with Applications 38, 4875-4881.
Chiu, Y. J., Chen, H. C., Tzeng, G. H., & Shyu, J. Z. (2006), Marketing Strategy Based on Customer Behaviour for the LCD-TV. International Journal and Decision Making, 7(2/3),143-165.
Crals, E., & Vereeck, L. (2005), The Affordability of Sustainable Entrepreneurship Certification for SMEs. International Journal of Sustainable Development and World Ecology, 12(2), 173-184.
Daneshfard, K., Vahdani, K., & Aghaz, A. (2010), Reviewing the Implementation of a Balanced Scorecard in Improving Organizational Performance. Journal of Leadership and Educational Management, 4(2), 72-55.
Daryani, M. A., & Rafizadeh, A., (2005), Comparative Analysis of Performance Evaluation Models (EFQM, BSC, CED, SCR & PI and Malcolm Baldridge) in Terms of Qoals, Basics and Outcomes and Achievements. Second National Management Conference.
Dias-Sardinha, I., & Reijnders, L. (2005), Evaluating Environmental and Social Performance of Large Portuguese Companies: A Balanced Scorecard Approach. Business Strategy and the Environment, 14, 73-91.
Elkington, J. (1997), Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Canada: New Society Publishers.
Epstein, M. J.(1996), Measuring Corporate Environmental Performance: Best Practices for Costing and Managing an Effective Environmental Strategy. Chicago, IL: Irwin.
Epstein, M. J., & Wisner, P. S. (2001), Using a Balanced Scorecard to Implement Sustainability. Environmental Quality Management, 11(2), 1-10.
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2001), Sustainability Balanced Scorecard. Center for Sustainability Management.
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002), The Sustainability Balanced Scorecard-Linking Sustainability Management to Business Strategy. Business Strategy and the Environment, 11(5), 269-284.
Hori, S., & Shimizu, Y. (1999), Designing Methods of Human Interface for Supervisory Control Systems. Control Engineering Practice, 7(11), 1413-1419.
Hsu, C. W., Hu, A. H., Chiou, C-Y., & Chen T. C. (2011), Using the FDM and ANP to Construct a Sustainability Balanced Scorecard for the Semiconductor Industry. Journal of Expert Systems with Applications, 38, 12891-12899.
Hung, Y. H., Chou, S. C. T., & Tzeng, G. H. (2006), Using a Fuzzy Group Decision Approach-Knowledge Management Adoption. In APRU DLI 2006 Conference, University of Tokyo.
Iravani Tabrizi-Pour, M. (2011), Evaluation of Hospital Performance with a Balanced Scorecard Approach and FAHP (Case Study of Hasheminejad Hospital in Tehran). Master's Thesis, Tehran: Imam Khomeini International University, (In Persian).
Jamali, Gh. R. (2017), Analyzing the Dimensions of Open Innovation Based on the Development of Information Technology in Knowledge Based Companies: FANP, BSC, DEMATEL. Journal of Information Technology Management, 8(3), 540-519, (In Persian).
Javidian, S., (2006), Evaluation of the Performance of the Teaching Staff of the Tarbiat Modarres University, Using Existing Data in the Book of the Factors and Indicators of the Office of Planning, Monitoring and Evaluation of the University, Master's Thesis, Tehran: Tarbiat Modarres University.
Kaplan, R., & Norton, D. (1992), Balanced Scorecard-Measures that Drive Performance. Harvard Business Review.
Kaplan, R. S., & Norton D. P. (2008), The Execution Premium: Linking Strategy to Operations for competitive advantage. Boston: Harvard Business school Press.
Kaplan, R. S. & Norton, D. P. (1996), Translating Strategy into Action, Boston, MA: Harvard Business School Press.
Karimi, T. (2007), New Models of Organizational Performance Evaluation. Tadbir, 177, (In Persian).
Liou, J. J. H., Tzeng, G. H., & Chang, H. C. (2007), Airline Safety Measurement Using a Novel Hybrid Model. Journal of Air Transport Management, 13(4), 243-249.
Lvovsky, K., Hughes, G., Maddison, D., Ostro, & B., Pearce, D. (2000), Environmental Costs of Fossil Fuels: A Rapid Assessment Method with Application to Six Cities. The World Bank Environment Department, Pollution Management Series, 78.
Management Improvement Office and Performance Evaluation of Management and Planning Organization. (2002), Designing Performance Evaluation System for Executive Organizations of the Country, 35.
Mowat, D. (2002), The VanCity Difference-A Case for the Triple Bottom Line Approach to Business. Corporate Environmental Strategy, 9(1), 24-29.
Mutmani, A., Fatahi, V., & Karimi, S. M.(2012), Evaluation of the Performance of a Insurance Branch Company by Using a Balanced Scorecard Approach and Fuzzy MADM Techniques. Insurance Research, 27(3), 69-51.
Niven, P. R. (2005), Balanced Scorecard Diagnostics: Maintaining Maximum Performance. NJ: Wileys.
Okoli. C., Pawlowski, S. D. (2004), The Delphi Method as a Research Tool: An Example, Design Considerations and Applications. Information and Management, 42, 15-29.
Olia, M. S., Modarresi, S. N., Behjat, M., & Shahvazian, S. (2011), Introduction to Performance Evaluation Systems. Tehran: Nashr-e Nas, (In Persian).
Orssatto, R., Zingales, F., & O’Rourke, A. (2001), Environment and Socio-Related Balanced Scorecard: Towards a conceptual framework. The 10th Business Strategy and the Environment Conference.
Quaddus, M. A., & Siddique, M. A. B. (2001), Modelling SustainableDevelopment Planning: A Multicriteria Decision Conferencing Approach. Environment International, 27(1), 89-95.
Quan Z., Huang, W. I., & Zhang Y. (2011), Identifying Critical Success Factors in Emergency Management Using a Fuzzy Dematel Method. Safety Relationships of Strategy, 243-252.
Ranayi Kurdeshuli, H., & Saghapour, A. (2012), Design of Employee Performance Evaluation Model Based on Organizational Performance Management. Journal of Public Administration Perspective, 6, 114-95, (In Persian).
Razmi, J., Mina, H., & Nasrollahi, M., (2015), Balanced Scorecard Performance Evaluation with a New Approach (Case Study: Product Development Unit of Kaleh Dairy Products Company). Journal of Industrial Engineering, 68(2), 188-178, (In Persian).
Robson, L. S., Clarke, J. A., Cullen, K., Bielecky, A., Severin, C., & Bigelow, P. L. (2007), The Effectiveness of Occupational Health and Safety Management System Interventions: A Systematic Review. Safety Science, 45, 329-353.
Rohitratana, K. (2002), SA 8000: A Tool to Improve Quality of Life. Managerial Auditing Journal, 17(1/2), 60-64.
Saaty, T. L. (1996), Decision Making with Dependence and Feedback: The Analytic Network Process. USA: RWS Publishers.
Saaty, T. (2000), Decision Making for Managers. By: A. A., Tehran: Industrial Management Organization.
Shokri, M., Jangashay Rezaei, M., & Eyzed Bakhsh, H. R. (2016), A Comprehensive Performance Evaluation Model in a Competitive Environment with a Mixed Approach to Data Envelopment Analysis, Balanced Scorecard, and Game Theory (case study of cement companies). Journal of Industrial Engineering, 40(1), 54-45, (In Persian).
Sidiropoulos, M., Mouzakitis, Y., Adamides, E., & Goutsos, S. (2004), Applying Sustainable Indicators to Corporate Strategy: The Eco-Balanced Scorecard. Environmental Research. Engineering and Management, 1(27), 28-33.
Tabarsa, Gh. A. (1999), Designing and Determining the Model of Performance Evaluation of Managing Directors of Companies Affiliated to the Industrial and Mines Organization of Iran. Tehran: Tarbiat Modarres University, (In Persian).
Wongrassamee, P. D., & Gardiner. J. E. L. S. (2003), Performance Measurement Tools: BSC and the EFQM Excellence Model. Measuring Business Excellence, 7(1), 14-29.
Wu, W. W., & Lee, Y. T. (2007), Selecting Knowledge Management Strategies by Using the Analytic Network Process. Expert Systems with Applications, 32(3), 841-847.
Yuksel, I., & Dagdeviren, M.(2010), Using the Fuzzy Analytic Network Process (ANP) for Balanced Scorecard (BSC): A Case Study of Manufacturing Firm. Expert Systems with Applications, 37, 1270-1278.
Zarei Nejad, M., & Hojjati, S. M. H., (2014), Application of the AHP-IF and FSIR Computational Model in Balanced Scorecard to Assess the Performance of the IT Unit of Banking Systems. Journal of Industrial Engineering, 27(2), 200-183, (In Persian).
Zeng, S. X., Shi, J. J., & Lou, G. X.(2007), A Synergetic Model for Implementing an Integrated Management System: An Empirical Study in China. Journal of Cleaner Production, 15(8), 1760-1767.
Zeng, S. X., Shi, J. J., & Lou, G. X.(2007), A Synergetic Model for Implementing an Integrated Management System: An Empirical Study in China. Journal of Cleaner Production, 15(8), 1760-1767.
Zhao, H. & LI, N. (2015), Evaluating the Performance of Thermal Power Enterprises Using Sustainability Balanced Score Card, Fuzzy Delphic and Hybrid Multi-Criteria Decision Making Approaches for Sustainability. Journal of Cleaner Production, 108, 569-582.
Zwetsloot, G. I. J. M. (2003), From Management Systems to Corporate Social Responsibility. Journal of Business Ethics, 44(2/3), 201-207.
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Andersen, H., & Lawrie, G.(2000), The Balanced Scorecard VS.Available in: https://www.2gc.ca.uk.S
Asgharpour, M. J. (2004), Group Decision and Game Theory with Attitude of Operations Research, Tehran University Press, (In Persian).
Bardbar, Gh., & Karim Serizadi, M.,(2008), Determining Key Indicators of Human Resources Performance Using the Integrated Approach to BSC and AHP. Management Studies, 19(58), 71-55.
Chen, M. F., Tzeng, G. H., & Ding, C. G. (2008), Combining Fuzzy AHP with MDS in Identifying the Preference Similarity of Alternatives. Applied Soft Computing 8, 110-117.
Chen. H. H-L.,Chi. M., & Lee L. (2011), Developing Strategic Measurement and Improvement for the Biopharmaceutical Firm: Using the BSC Hierarchy. Expert Systems with Applications 38, 4875-4881.
Chiu, Y. J., Chen, H. C., Tzeng, G. H., & Shyu, J. Z. (2006), Marketing Strategy Based on Customer Behaviour for the LCD-TV. International Journal and Decision Making, 7(2/3),143-165.
Crals, E., & Vereeck, L. (2005), The Affordability of Sustainable Entrepreneurship Certification for SMEs. International Journal of Sustainable Development and World Ecology, 12(2), 173-184.
Daneshfard, K., Vahdani, K., & Aghaz, A. (2010), Reviewing the Implementation of a Balanced Scorecard in Improving Organizational Performance. Journal of Leadership and Educational Management, 4(2), 72-55.
Daryani, M. A., & Rafizadeh, A., (2005), Comparative Analysis of Performance Evaluation Models (EFQM, BSC, CED, SCR & PI and Malcolm Baldridge) in Terms of Qoals, Basics and Outcomes and Achievements. Second National Management Conference.
Dias-Sardinha, I., & Reijnders, L. (2005), Evaluating Environmental and Social Performance of Large Portuguese Companies: A Balanced Scorecard Approach. Business Strategy and the Environment, 14, 73-91.
Elkington, J. (1997), Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Canada: New Society Publishers.
Epstein, M. J.(1996), Measuring Corporate Environmental Performance: Best Practices for Costing and Managing an Effective Environmental Strategy. Chicago, IL: Irwin.
Epstein, M. J., & Wisner, P. S. (2001), Using a Balanced Scorecard to Implement Sustainability. Environmental Quality Management, 11(2), 1-10.
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2001), Sustainability Balanced Scorecard. Center for Sustainability Management.
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002), The Sustainability Balanced Scorecard-Linking Sustainability Management to Business Strategy. Business Strategy and the Environment, 11(5), 269-284.
Hori, S., & Shimizu, Y. (1999), Designing Methods of Human Interface for Supervisory Control Systems. Control Engineering Practice, 7(11), 1413-1419.
Hsu, C. W., Hu, A. H., Chiou, C-Y., & Chen T. C. (2011), Using the FDM and ANP to Construct a Sustainability Balanced Scorecard for the Semiconductor Industry. Journal of Expert Systems with Applications, 38, 12891-12899.
Hung, Y. H., Chou, S. C. T., & Tzeng, G. H. (2006), Using a Fuzzy Group Decision Approach-Knowledge Management Adoption. In APRU DLI 2006 Conference, University of Tokyo.
Iravani Tabrizi-Pour, M. (2011), Evaluation of Hospital Performance with a Balanced Scorecard Approach and FAHP (Case Study of Hasheminejad Hospital in Tehran). Master's Thesis, Tehran: Imam Khomeini International University, (In Persian).
Jamali, Gh. R. (2017), Analyzing the Dimensions of Open Innovation Based on the Development of Information Technology in Knowledge Based Companies: FANP, BSC, DEMATEL. Journal of Information Technology Management, 8(3), 540-519, (In Persian).
Javidian, S., (2006), Evaluation of the Performance of the Teaching Staff of the Tarbiat Modarres University, Using Existing Data in the Book of the Factors and Indicators of the Office of Planning, Monitoring and Evaluation of the University, Master's Thesis, Tehran: Tarbiat Modarres University.
Kaplan, R., & Norton, D. (1992), Balanced Scorecard-Measures that Drive Performance. Harvard Business Review.
Kaplan, R. S., & Norton D. P. (2008), The Execution Premium: Linking Strategy to Operations for competitive advantage. Boston: Harvard Business school Press.
Kaplan, R. S. & Norton, D. P. (1996), Translating Strategy into Action, Boston, MA: Harvard Business School Press.
Karimi, T. (2007), New Models of Organizational Performance Evaluation. Tadbir, 177, (In Persian).
Liou, J. J. H., Tzeng, G. H., & Chang, H. C. (2007), Airline Safety Measurement Using a Novel Hybrid Model. Journal of Air Transport Management, 13(4), 243-249.
Lvovsky, K., Hughes, G., Maddison, D., Ostro, & B., Pearce, D. (2000), Environmental Costs of Fossil Fuels: A Rapid Assessment Method with Application to Six Cities. The World Bank Environment Department, Pollution Management Series, 78.
Management Improvement Office and Performance Evaluation of Management and Planning Organization. (2002), Designing Performance Evaluation System for Executive Organizations of the Country, 35.
Mowat, D. (2002), The VanCity Difference-A Case for the Triple Bottom Line Approach to Business. Corporate Environmental Strategy, 9(1), 24-29.
Mutmani, A., Fatahi, V., & Karimi, S. M.(2012), Evaluation of the Performance of a Insurance Branch Company by Using a Balanced Scorecard Approach and Fuzzy MADM Techniques. Insurance Research, 27(3), 69-51.
Niven, P. R. (2005), Balanced Scorecard Diagnostics: Maintaining Maximum Performance. NJ: Wileys.
Okoli. C., Pawlowski, S. D. (2004), The Delphi Method as a Research Tool: An Example, Design Considerations and Applications. Information and Management, 42, 15-29.
Olia, M. S., Modarresi, S. N., Behjat, M., & Shahvazian, S. (2011), Introduction to Performance Evaluation Systems. Tehran: Nashr-e Nas, (In Persian).
Orssatto, R., Zingales, F., & O’Rourke, A. (2001), Environment and Socio-Related Balanced Scorecard: Towards a conceptual framework. The 10th Business Strategy and the Environment Conference.
Quaddus, M. A., & Siddique, M. A. B. (2001), Modelling SustainableDevelopment Planning: A Multicriteria Decision Conferencing Approach. Environment International, 27(1), 89-95.
Quan Z., Huang, W. I., & Zhang Y. (2011), Identifying Critical Success Factors in Emergency Management Using a Fuzzy Dematel Method. Safety Relationships of Strategy, 243-252.
Ranayi Kurdeshuli, H., & Saghapour, A. (2012), Design of Employee Performance Evaluation Model Based on Organizational Performance Management. Journal of Public Administration Perspective, 6, 114-95, (In Persian).
Razmi, J., Mina, H., & Nasrollahi, M., (2015), Balanced Scorecard Performance Evaluation with a New Approach (Case Study: Product Development Unit of Kaleh Dairy Products Company). Journal of Industrial Engineering, 68(2), 188-178, (In Persian).
Robson, L. S., Clarke, J. A., Cullen, K., Bielecky, A., Severin, C., & Bigelow, P. L. (2007), The Effectiveness of Occupational Health and Safety Management System Interventions: A Systematic Review. Safety Science, 45, 329-353.
Rohitratana, K. (2002), SA 8000: A Tool to Improve Quality of Life. Managerial Auditing Journal, 17(1/2), 60-64.
Saaty, T. L. (1996), Decision Making with Dependence and Feedback: The Analytic Network Process. USA: RWS Publishers.
Saaty, T. (2000), Decision Making for Managers. By: A. A., Tehran: Industrial Management Organization.
Shokri, M., Jangashay Rezaei, M., & Eyzed Bakhsh, H. R. (2016), A Comprehensive Performance Evaluation Model in a Competitive Environment with a Mixed Approach to Data Envelopment Analysis, Balanced Scorecard, and Game Theory (case study of cement companies). Journal of Industrial Engineering, 40(1), 54-45, (In Persian).
Sidiropoulos, M., Mouzakitis, Y., Adamides, E., & Goutsos, S. (2004), Applying Sustainable Indicators to Corporate Strategy: The Eco-Balanced Scorecard. Environmental Research. Engineering and Management, 1(27), 28-33.
Tabarsa, Gh. A. (1999), Designing and Determining the Model of Performance Evaluation of Managing Directors of Companies Affiliated to the Industrial and Mines Organization of Iran. Tehran: Tarbiat Modarres University, (In Persian).
Wongrassamee, P. D., & Gardiner. J. E. L. S. (2003), Performance Measurement Tools: BSC and the EFQM Excellence Model. Measuring Business Excellence, 7(1), 14-29.
Wu, W. W., & Lee, Y. T. (2007), Selecting Knowledge Management Strategies by Using the Analytic Network Process. Expert Systems with Applications, 32(3), 841-847.
Yuksel, I., & Dagdeviren, M.(2010), Using the Fuzzy Analytic Network Process (ANP) for Balanced Scorecard (BSC): A Case Study of Manufacturing Firm. Expert Systems with Applications, 37, 1270-1278.
Zarei Nejad, M., & Hojjati, S. M. H., (2014), Application of the AHP-IF and FSIR Computational Model in Balanced Scorecard to Assess the Performance of the IT Unit of Banking Systems. Journal of Industrial Engineering, 27(2), 200-183, (In Persian).
Zeng, S. X., Shi, J. J., & Lou, G. X.(2007), A Synergetic Model for Implementing an Integrated Management System: An Empirical Study in China. Journal of Cleaner Production, 15(8), 1760-1767.
Zeng, S. X., Shi, J. J., & Lou, G. X.(2007), A Synergetic Model for Implementing an Integrated Management System: An Empirical Study in China. Journal of Cleaner Production, 15(8), 1760-1767.
Zhao, H. & LI, N. (2015), Evaluating the Performance of Thermal Power Enterprises Using Sustainability Balanced Score Card, Fuzzy Delphic and Hybrid Multi-Criteria Decision Making Approaches for Sustainability. Journal of Cleaner Production, 108, 569-582.
Zwetsloot, G. I. J. M. (2003), From Management Systems to Corporate Social Responsibility. Journal of Business Ethics, 44(2/3), 201-207.