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Open Access
Article
Publication date: 15 June 2023

Chiara Hübscher, Susanne Hensel-Börner and Jörg Henseler

Given the pressing global challenges underpinning the United Nations’ Sustainable Development Goals, marketing managers can no longer focus only on purely economic outcomes but…

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Abstract

Purpose

Given the pressing global challenges underpinning the United Nations’ Sustainable Development Goals, marketing managers can no longer focus only on purely economic outcomes but must simultaneously respond to social and environmental concerns. This requires the teaching of new competencies in marketing education, as also reflected in today’s accreditation requirements for business schools. Therefore, this paper aims to explore how current research into marketing education incorporates sustainable development.

Design/methodology/approach

Through a bibliometric literature review – examining 71 publications using the bibliographic coupling method – the current research front in marketing education is analysed.

Findings

This paper identifies seven trending topics in marketing education research that both highlight a currently prevalent sustainability gap in marketing education research and – when combined into a framework – help marketing education researchers and educators to address this gap.

Originality/value

This paper extends the already established concept of education for sustainable development to include the concept of marketing education for sustainable development (MESD) for the first time. The MESD framework combines its raison d’être with guidance on how sustainable development should be taught and what the learning objectives should be for future marketing managers.

Propósito

Dados los apremiantes retos mundiales que sustentan los Objetivos de Desarrollo Sostenible (ODS) de las Naciones Unidas, los directores de marketing ya no pueden centrarse únicamente en los resultados puramente económicos, sino que deben responder simultáneamente a las preocupaciones sociales y medioambientales. Esto requiere la enseñanza de nuevas competencias en la educación de marketing, como también se refleja en los requisitos de acreditación actuales para las escuelas de negocios. Por lo tanto, este documento explorará cómo la investigación actual sobre la educación en marketing incorpora el desarrollo sostenible.

Metodología

A través de una revisión bibliométrica de la literatura -examinando 71 publicaciones mediante el método de acoplamiento bibliográfico- se analiza el frente actual de la investigación en educación en marketing.

Resultados

En este artículo se identifican siete temas de tendencia en la investigación sobre educación en marketing que ponen de manifiesto una laguna en materia de sostenibilidad que prevalece actualmente en la investigación sobre educación en marketing y que, combinados en un marco, ayudan a los investigadores y educadores en educación en marketing a abordar esta laguna.

Originalidad

Este artículo amplía el concepto ya establecido de Educación para el Desarrollo Sostenible (EDS) para incluir por primera vez el concepto de Educación en Marketing para el Desarrollo Sostenible (EMDS). El marco EMDS combina su razón de ser con orientaciones sobre cómo debe enseñarse el desarrollo sostenible y cuáles deben ser los objetivos de aprendizaje para los futuros directores de marketing.

目的

鉴于联合国可持续发展目标(SDG)所依据的紧迫的全球挑战, 营销经理不能再只关注纯粹的经济成果, 而必须同时应对社会和环境问题。这就要求在营销教育中教授新的能力, 这也反映在当今商学院的认证要求中。因此, 本文将探讨目前对市场营销教育的研究是如何纳入可持续发展的。

方法

通过文献计量学文献综述–使用文献耦合法对71份出版物进行研究–分析了当前市场营销教育的研究前沿。

研究结果

本文确定了营销教育研究中的七个趋势性课题, 这些课题既突出了当前营销教育研究中普遍存在的可持续发展差距, 又–当结合成一个框架–帮助营销教育研究者和教育者解决这一差距。

原创性

本文扩展了已经建立的可持续发展教育(ESD)的概念, 首次将可持续发展的营销教育(MESD)的概念纳入其中。MESD框架将其存在的理由与指导如何教授可持续发展以及未来营销经理的学习目标相结合。

Article
Publication date: 22 August 2023

Swati Singh and Ralf Wagner

Fashion brands are one of the strongest means of expressing consumers identity. This study explores and empirically validates the concepts of brand love and hate for masstige…

Abstract

Purpose

Fashion brands are one of the strongest means of expressing consumers identity. This study explores and empirically validates the concepts of brand love and hate for masstige fashion brands from the purview of emerging markets. This study deciphers three components of masstige fashion brand promise through the lens of hedonic identity, uniqueness and expected social gains for the affluent middle-class consumers. The model is complemented by the impact of environmental and society’s well-being.

Design/methodology/approach

Empirical evidence was obtained through an online survey in India. Total of 222 complete responses were used to test hypotheses by fitting a model with the partial least squares algorithm.

Findings

Fashion brand love is triggered by consumers’ hedonic identity and expected social gains. Brand hate is fuelled by environmental and societal well-being concerns, expected social gains and uniqueness. Theoretical contribution is threefold: First, the relevance of social and environmental consequences reflecting consumers’ accepted responsibility for their masstige consumption is introduced. Second, the study deciphers the emotions related to masstige brand love and brand hate for emerging market’s affluent middle-class. Third, empirical results contribute to the ongoing discussion on whether brand hate and love are two distinct concepts or collapse to be two extremes of one and the same continuum.

Practical implications

Middle-class consumers in India are strict in their avoidance and rejection of the lower classes’ preferred fashion brands. Targeting must consider the social classes hierarchy. Marketing-mix design, particularly prices and distribution networks, need to enable a distinction between the social classes.

Social implications

Masstige fashion brand love and hate turn out to be two distinct constructs that co-exist rather than being two extremes of one and the same dimension.

Originality/value

Indian middle-class consumers satisfy their need of environmental and social caretaking by avoidance and brand hate but continue to choose masstige brands to demonstrate social status and are not modernizing their traditional accumulative materialism.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 5 December 2023

Martin Kelly and Patricia Larres

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In…

Abstract

Purpose

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Design/methodology/approach

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Findings

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

Originality/value

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 29 September 2023

Regina Mensah Onumah and Godfred Matthew Yaw Owusu

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

Abstract

Purpose

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

Design/methodology/approach

The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.

Findings

The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.

Research limitations/implications

This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.

Originality/value

This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 5 December 2023

Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk and Are Oust

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian…

Abstract

Purpose

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study.

Design/methodology/approach

The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model.

Findings

The authors test the hypothesis that, given decentralisation of control, there will be an increase in opportunistic financial reporting. This study's findings suggest that this is not the case, thereby indicating that a soft control regime does not diminish discipline in municipalities.

Practical implications

This study has practical implications for policymaking in the public sector. Its findings suggest that municipalities do not engage in more earnings management under a soft regulatory regime. Hence, other authorities should consider adopting a soft regulatory approach to controlling local governments and their financial reporting systems.

Originality/value

This study contributes to a growing body of literature regarding earnings management by local governments. The authors investigate a hypothesis previously untested in the literature by comparing the degree of earnings management under different regulatory control regimes.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 19 April 2024

Tahira Javed, Ali B. Mahmoud, Jun Yang and Xu Zhao

This study aims to investigate the ecological awareness of Chinese consumers towards fast fashion and examine the effect of social sustainability claims on green brand image and…

Abstract

Purpose

This study aims to investigate the ecological awareness of Chinese consumers towards fast fashion and examine the effect of social sustainability claims on green brand image and purchase intentions in China, considering China’s unique environmental policy landscape and its significant role in the global fast fashion industry. The study explores the role of altruistic values in promoting sustainability within the well-known fast fashion brand “H” and how they shape brand image, consumer satisfaction and brand equity.

Design/methodology/approach

The study collected data from 257 Chinese participants and used a serial mediation model through the PROCESS macro in SPSS to analyse the correlation between green brand image, created through sustainability claims and consumer purchase intentions. The model also assessed the intermediary effects of brand image, satisfaction and equity.

Findings

The findings of the research indicate a direct and positive relationship between green brand image and consumer purchase intentions, emphasising the need for clothing and textile industry marketers to strategically promote altruistic values in their sustainability efforts and highlighting the importance of ecological awareness in shaping consumer behaviour in the Chinese context. This approach enhances green satisfaction and green brand equity and ultimately leads to higher green purchase intentions.

Originality/value

This study provides significant insights into the effectiveness of incorporating social sustainability claims in advertising to improve a brand’s green image and influence consumer behaviour. It emphasises the importance of altruistic values in sustainability strategies, offering valuable guidelines for marketers in enhancing green satisfaction and brand equity, thereby boosting consumer purchase intentions in the context of green branding and sustainability advertising. Focussing specifically on the Chinese market, this research sheds light on the impact of ecological awareness among Chinese consumers within the fast-fashion industry. Given China’s substantial role in shaping global fast-fashion production and its evolving environmental policies, this focus adds significant depth to our understanding of sustainability claims’ influence within this crucial consumer base.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 20 February 2024

Thianthip Bandoophanit

To critically examine the holistic implementation of green supply chain management (GSCM) practices in entrepreneurial ventures in Thailand.

Abstract

Purpose

To critically examine the holistic implementation of green supply chain management (GSCM) practices in entrepreneurial ventures in Thailand.

Design/methodology/approach

The study observed 121 organizations (or respondents) covering 13 industries from both the public and private sectors. The research process started with a semi-structured interview and observation, followed by focus group interviews. The data collected were then analyzed using content and thematic analysis methods.

Findings

Respondents (chiefly entrepreneurial ventures) have good eco-knowledge. Most have more than 3–10 years of experience implementing eco practices that have significantly reduced their eco-impacts and costs. The study also revealed that firms’ directors developed environmental management systems (EMS) and cultures of their firms. This study rejected previously held beliefs that factors including country, firm size, industry type, years of activity and certification, impact both positively and negatively on green performance. However, the influence of top management, green entrepreneurial orientation (GEO), respondents’ different perceptions of the GSCM boundary and the COVID-19 pandemic have impacted the success of GSCM’s implementation.

Research limitations/implications

The COVID-19 pandemic obstructed observing GSCM implementation at the respondents’ workplaces. This could reduce the validity of the research, as all evidence obtained was selectively provided by the respondents, not the researchers.

Practical implications

New practitioners are encouraged to focus on green logistics (GL) at a firm level as opposed to the broader supply chain. Effective GL practices recommended utilities usage reduction, reuse/recycle waste and green procurement.

Originality/value

GSCM researchers should focus on patterns of over-consumption, over-trading and relevant institutions that cause environmental unsustainability, rather than specific units in supply chains. The Buddhist sustainable sufficiency concept should be considered as a viable lens to analyze GSCM as it complements existing theories.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Open Access
Article
Publication date: 19 June 2023

Michael Adu Kwarteng, Alex Ntsiful, Lerma Fernando Plata Diego and Petr Novák

In this article, the authors draw-upon an extended unified theory of acceptance and use of technology (UTAUT) and propose a research model involving performance expectancy (PE)…

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Abstract

Purpose

In this article, the authors draw-upon an extended unified theory of acceptance and use of technology (UTAUT) and propose a research model involving performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC) and competitive pressure (CP) as potential salient factors explaining the adoption of digitalization in European SMEs. The authors also postulate that there may be cross-cultural differences, thereby leading us to include the country as a moderator in the model.

Design/methodology/approach

The authors validate this model with a cross-cultural sample involving 188 owner-managers from the Czech Republic and Slovakia and through the partial least square structural equation modeling (PLS-SEM) techniques as well as multi-group analysis.

Findings

The results using the study’s global dataset indicate that PE, FC and CP significantly affect owner-managers intentions toward digitalization in SMEs. The authors’ application of the multi-group analysis also suggests that although the two countries differ in digitalization adoption intention, the differences are statistically insignificant. In the conclusion, the authors highlight several implications these findings have for theory and practice.

Practical implications

The authors recommend that the providers of emerging digital technologies should improve on the performance features of those technologies and ensure they are relevant to the SMEs. By doing so, the adoption of digitalization will grow, because owner-managers of SMEs will have the confidence that adopting such technologies will improve their operations. Second, SMEs are required to provide adequate organizational and technical infrastructure to support digitalization adoption.

Originality/value

Aside from being among the few attempts to extend the explanatory power of UTAUT with PE, EE, FC and CP in investigating digitalization adoption in SMEs context, this study also validates its model with rigorous methodological approach as well as three datasets (global, Czech Republic and Slovakia) thereby strengthening the validity of the results.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 31 May 2024

Judith Terstriep, Susann Schäfer, Alexandra David, Markus Rieger-Fels, Armando García Schmidt, Rosemarie Kay and Theresa Rosenberger

Given the adversity of the COVID-19 pandemic, there remains an incomplete understanding of the gender disparities in the affectedness and recovery of micro-entrepreneurs from the…

Abstract

Purpose

Given the adversity of the COVID-19 pandemic, there remains an incomplete understanding of the gender disparities in the affectedness and recovery of micro-entrepreneurs from the crisis. Consequently, this paper aims to scrutinise gender disparities in the initial repercussions of the crisis and throughout the recovery phase.

Design/methodology/approach

Acknowledging the interconnectedness of micro-entrepreneurs’ professional and private spheres, the study adopts a mixed-methods approach combining a representative quantitative study with qualitative data from 36 semi-structured interviews with self-employed individuals in Germany amidst the COVID-19 crisis.

Findings

The findings indicate a gender gap in the impact and recovery trajectory, particularly affecting female entrepreneurs in caregiving roles beyond immediate financial repercussions. These disparities did not result in more pronounced business measures for recovery but rather involved more experimentation and prosocial behaviours, with a preference for alternatives to state aid, such as personal reserves and social networks.

Originality/value

Unveiling the dual influence of economic and social factors as essential for female entrepreneurs’ recovery from the crisis adds to the literature by providing a comprehensive understanding of gender-specifics.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 28 March 2023

Sheshadri Chatterjee, Ranjan Chaudhuri and Demetris Vrontis

The purpose of this study is to examine how the pandemic impacted on business-to-business (B2B) cooperation and coordination, as well as on firms' financial and operational…

Abstract

Purpose

The purpose of this study is to examine how the pandemic impacted on business-to-business (B2B) cooperation and coordination, as well as on firms' financial and operational performance, from the B2B context in the era of knowledge economy.

Design/methodology/approach

With the help of social network theory, coordination theory and existing literature, a theoretical model was developed conceptually. Later, the conceptual model was validated using structural equation modelling technique with consideration of 712 respondents from different firms who are engaged in managing B2B relationships on behalf of their firms.

Findings

The study found that the COVID-19 pandemic has had a considerable moderating impact on the relationship between B2B cooperation and coordination with B2B relationship satisfaction. The study also highlighted that there is a degradation of financial and operational performance of firms due to the impact of COVID-19 pandemic on their B2B relationship management.

Practical implications

There is a challenging and ever-evolving global economy caused by the COVID-19 pandemic. Although it is argued that the pandemic has accelerated the growth of some online firms, it has also had a catastrophic effect, culminating in many firms failing. This study has developed a new business model which helps in improving financial as well as operational performance of the firms in post COVID-19 scenario, especially in the era of knowledge economy.

Originality/value

This is a unique study as this study (1) develops a unique theoretical model with high explanative power, (2) demonstrates how digital reliance and new business model help the firms in post COVID-19 pandemic and (3) adds to the body of literature in the domain of digital reliance, knowledge economy and B2B relationship management.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

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