Search results

1 – 10 of 33
Article
Publication date: 16 July 2021

Aditi Singh and Madhumita Chakraborty

This study aims to empirically examine the relationship between corporate social responsibility disclosure (CSRD) and financial performance (FP) in Indian firms.

1197

Abstract

Purpose

This study aims to empirically examine the relationship between corporate social responsibility disclosure (CSRD) and financial performance (FP) in Indian firms.

Design/methodology/approach

Data for CSRD is collected by conducting content analysis of CSRD in annual reports of the sampled firms. A multidimensional measure of CSRD is constructed based on the stakeholder theory, consisting of six stakeholder groups – employees, customers, investors, community, environment and others. The aggregate CSRD measure is created by combining disclosure of the six CSR dimensions. Multiple regression analysis is used to examine the CSRD–FP linkage, controlling for the confounding effects of size, risk, age, industry, ownership and period.

Findings

The results of this study indicate that the aggregate CSRD measures, both for quality and quantity, have a positive association with the accounting measures of firms’ FP. However, the market measure of FP is observed to have a statistically insignificant association with aggregate quality and quantity of CSRD of Indian firms.

Practical implications

The results reveal that adopting transparent and extensive CSRD is relevant for the profitability of firms, and that government interventions are required to promote CSR programs, with a specific focus on the CSR dimensions that provide no apparent financial gains.

Social implications

This study recommends the adoption and reporting of CSR practices by Indian firms for their stakeholders.

Originality/value

This study contributes to the scarce literature on the CSRD–FP linkage in the context of emerging economies by using a more inclusive data set, creating a reliable measure of CSRD applicable to a large universe of firms and including relevant control variables that affect the CSRD–FP relationship.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 24 July 2023

Rachaita Dutta, Soumik Das, Shishir Gupta, Aditi Singh and Harsh Chaudhary

The purpose of this study is to analyze the thermo-diffusion process in a semi-infinite nonlocal fiber-reinforced double porous thermoelastic diffusive material with voids…

Abstract

Purpose

The purpose of this study is to analyze the thermo-diffusion process in a semi-infinite nonlocal fiber-reinforced double porous thermoelastic diffusive material with voids (FRDPTDMWV) in light of the fractional-order Lord–Shulman thermo-elasto-diffusion (LSTED) model. By virtue of Eringen’s nonlocal elasticity theory, the governing equations for the considered material are developed. The free surface of the substrate is governed by the inclined mechanical load and thermal and chemical shocks.

Design/methodology/approach

With the aid of the normal mode technique, the solutions of the nondimensional coupled governing equations have been obtained.

Findings

The expressions of field variables are obtained analytically. By using MATHEMATICA software, various graphical implementations are presented to describe the impacts of angle of inclination, fractional-order and nonlocality parameters. The present model is also validated on the basis of some comparative studies with some preestablished cases.

Originality/value

As observed from the literature survey, many different studies have been carried out by taking into account the deformation analysis in nonlocal double porous thermoelastic material structures and thermo-mechanical interaction in fiber-reinforced medium under fractional-order thermoelasticity theories. However, to the best of the authors’ knowledge, no research emphasizing the thermo-elasto-diffusive interactions in a nonlocal FRDPTDMWV has been carried out. Moreover, the effect of fractional-order LSTED theory on fiber-reinforced thermoelastic diffusive half-space with double porosity has not been illuminated till now, which significantly defines the novelty of the conducted research.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 11
Type: Research Article
ISSN: 0961-5539

Keywords

Content available
Book part
Publication date: 29 December 2023

Abstract

Details

World Healthcare Cooperatives: Challenges and Opportunities
Type: Book
ISBN: 978-1-80455-775-4

Content available
Article
Publication date: 3 August 2021

Diogenis Baboukardos, Eshani Beddewela and Teerooven Soobaroyen

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 4
Type: Research Article
ISSN: 2040-8021

Article
Publication date: 6 January 2020

Aditi Mitra and Sanjaya Singh Gaur

The sustainability issues faced by Asian firms, such as environmental destruction and depletion of resources, require the existing corporate social responsibility (COSR) models to…

Abstract

Purpose

The sustainability issues faced by Asian firms, such as environmental destruction and depletion of resources, require the existing corporate social responsibility (COSR) models to be carefully examined and re-conceptualized. Both researchers and practitioners have indicated how social equity and having a long-term business perspective are imperative to address environmental concerns alongside fulfilling the wealth maximization goals among firms. The purpose of this study is to contribute to the literature by examining the interrelationships between COSR parameters among firms, with social equity perspective.

Design/methodology/approach

The data for this study comes from the Thomson Reuters Asset4 Index. The baseline sample of this study included 1,690 firms listed between 2011 and 2017. For hypothesis testing, fixed-effect panel analysis on 10,140 firm-year observations over seven years from 2011 to 2017 was conducted. These data points were drawn from four Asian countries (Malaysia, Thailand, Singapore and Hong Kong).

Findings

This study indicates that developed stock exchange markets among Asian markets such as Singapore and Hong Kong are transitioning from a strong focus on environmental issues to a more social equity-based economy, which is driving higher governance performance. This indicates the significance of the social dimension inherent in sustainable development and goes beyond just the ethical dimensions among the firms and the economy at large. The study also presents the challenges of re-modeling existing COSR framework among firms in Asia which do not have a clear road map on how to achieve environmental performance to achieve higher levels of human well-being, as well as the ethical considerations of achieving the wealth maximization goal.

Originality/value

This paper is unique in nature because it attempts to re-conceptualize the COSR models that support governance initiatives from an Asian market perspective by improving upon environmental performance, which in turn addresses critical issues around depleting resources and reducing wastage in the production process. The re-conceptualization model used in this study is based on the social exchange theory developed by George Homans in 1958. Accordingly, this study links the circular flow of resource procurement as well as production to the circular flow of resource replenishment seen in the chosen emerging Asian markets.

Details

Journal of Asia Business Studies, vol. 14 no. 4
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 2 April 2019

Aditi Mitra, Sanjaya Singh Gaur and Elisa Giacosa

The purpose of this paper is to propose a practicable data-driven theory for the implementation and management of organizational change by combining the organization ambidexterity…

3358

Abstract

Purpose

The purpose of this paper is to propose a practicable data-driven theory for the implementation and management of organizational change by combining the organization ambidexterity research and the organization change management research.

Design/methodology/approach

This study is based on the qualitative approach and uses a single case (in-depth investigation approach) study to come up with a data-driven theory, which is usable in the context of organizational change management and organizational ambidexterity (OA). Besides, in-depth interviews of change management practitioners, this study uses various sources of secondary information.

Findings

The study finds that owing to the reactive, ad hoc, and discontinuous nature of change often triggered by external factors or internal crisis within the organization, an organization need to continually engage with the existing data. The outcome must be driven toward preparing for the change through data engagement, implementation and reinforcement. The authors found that in order to be successful it is essential to have a strategy, set-up the right operating model, be clear on the scope of the change management work-stream and continuously monitor the progress through defined milestones and acceptance criteria. For companies targeting to achieve competitive differentiation through ambidexterity, a well-grounded change management program is the key for the success.

Originality/value

The study suggests that there is little work combining organizational change management and OA from a practitioner’s point of view. Accordingly, the authors propose a new data-driven organizational change management theory, which the authors term as the tripod theory for organizational change management. A practitioner’s perspective on the topic using a case study of an insurance company’s data transformation and a framework for structuring the change management program makes a meaningful contribution to the existing literature.

Details

Management Decision, vol. 57 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 7 January 2022

Deva Rangarajan, Vishag Badrinarayanan, Aditi Sharma, Rakesh Kumar Singh and Sridhar Guda

The main purpose of this research is to understand how the sudden shift to work from home (WFH) after the onset of the COVID-19 pandemic has caught several sales organizations…

Abstract

Purpose

The main purpose of this research is to understand how the sudden shift to work from home (WFH) after the onset of the COVID-19 pandemic has caught several sales organizations underprepared and ill-equipped to combat emergent challenges. In this research, the authors provide initial evidence into how the WFH arrangement impacts salespeople and sales organizations. Specifically, this research is guided by two objectives: to understand how the shift to WFH environment is affecting salespeople, and to explore how organizations can mitigate dysfunctional effects of the shift to WFH practices and enhance salespeople’s commitment toward this new reality.

Design/methodology/approach

The authors did preliminary in-depth interviews with 13 executives operating in the business-to-business (B2B) space to identify themes that reflected the reality faced by B2B sales organizations when transitioning to WFH. The authors then conducted a quantitative study involving a survey with 130 B2B salespeople.

Findings

The findings from the qualitative research suggested that the WFH situation is quite different from the more traditional remote selling situations that B2B salespeople are used to. More specifically, salespeople experienced more anxiety because of the WFH situations. This finding was supported in the empirical study done by the authors where stress associated with WFH and job insecurity had a significant impact on salesperson anxiety.

Research limitations/implications

The study primarily used subjective responses of salespeople with no objective measures. Furthermore, this study is cross-sectional in nature. Future research should build on the present work to understand the long-term consequences of WFH and factor in customer responses to the same. The impact of increased use of technology in the sales process will need further attention, including the sales management implication for the same.

Originality/value

Given the unforeseen nature of the COVID pandemic and how unprepared salespeople and sales organizations were to deal with it, this study is one of the first studies that documents the impact of WFH situations on salespeople.

Details

Journal of Business & Industrial Marketing, vol. 37 no. 11
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 2 October 2017

Aditi Mishal, Rameshwar Dubey, Omprakash K. Gupta and Zongwei Luo

The purpose of this paper is to investigate the relationships between environmental consciousness (ECO), green purchase attitude (GPA), green purchase intention (GPI), perceived…

21925

Abstract

Purpose

The purpose of this paper is to investigate the relationships between environmental consciousness (ECO), green purchase attitude (GPA), green purchase intention (GPI), perceived customer effectiveness (PCE), green behaviour (GRB) and green purchase behaviour (GPB). Based on the statistical analyses, this paper offers some further research directions to advance the extant literature.

Design/methodology/approach

The theoretical model is firmly grounded in extant literature. To test the study hypotheses, the authors have developed a survey instrument following a two-stage process. The constructs were first operationalized by the authors and then pre-tested by experts. Dillman’s (2007) guidelines were then followed to gather data. Finally, the theoretical model was tested using multivariate statistical tools.

Findings

Results indicate that ECO has an influence on GPA and PCE; GPA has an influence on PCE and GRB; GPI has an influence on PCE; and GRB has an influence on GPB. Environmental benefit still ranks at the sixth position among eight product-selection criteria, as is evident from qualitative in-depth interviews indicating a primarily rationalistic and not an altruistic purchase approach. The gap in translation of ECO into GB and GPB can be attributed to costliness, non-availability with less variety, lack of brand reputation of green products and budget constraints for customers.

Research limitations/implications

The study faces the limitation of generalizability of the results because it was carried out in a particular state in India; it may not be the perception of the country as a whole. The bias owing to social desirability, selective memory and telescoping with the use of self-reported data could also be a limitation for the current empirical study.

Originality/value

This study aimed to extend pro-environmental behaviour studies beyond developed countries and to empirically validate the models built on the theory of ECO leading to GPB, especially for India, a rising market. A novel approach to empirically discuss the situational and market factors will provide a much-needed thrust for research on these lines.

Details

International Journal of Climate Change Strategies and Management, vol. 9 no. 5
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 29 January 2024

Aditi Sarkar Sengupta, Marla Royne Stafford and Alexa K. Fox

The authors' research examines how negative electronic word-of-mouth (e-WOM) alters focal customers' post-recovery justice perceptions and attitudes to determine their future…

Abstract

Purpose

The authors' research examines how negative electronic word-of-mouth (e-WOM) alters focal customers' post-recovery justice perceptions and attitudes to determine their future behavior with the service provider. Specifically, this paper develops and tests a conceptual model to investigate how negative e-WOM alters focal customers' perceptual and attitudinal outcomes after the service recovery experience. It also examines the post-recovery effect of negative e-WOM on focal customers’ willingness to patronize the service after their recovery experience.

Design/methodology/approach

To test the hypotheses, two pretests and two experimental studies with created scenarios in the retail context were conducted.

Findings

The authors' findings reveal that services are judged during and well beyond failure and recovery occurrences. To maintain a loyal customer base, service managers should develop processes that address service complaints both within and beyond the service consumption stage. The authors also find that despite a favorable recovery, focal customers gravitate toward the failure experience and develop unfavorable attitudes toward the service provider, leading to likely defections.

Originality/value

The authors' research demonstrates the persuasive power of negative e-WOM at the post-service recovery stage, making a unique contribution to the service recovery literature. This research also contributes to the persuasive effect of negative e-WOM, demonstrating message context as a boundary condition of negative e-WOM effects. In general, the authors' work highlights the importance of understanding the psychological processes involved in eliciting the persuasive influence of negative e-WOM in the post-service recovery stage that may lead to the defection of “so-called” successfully recovered customers.

Details

Journal of Service Theory and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-6225

Keywords

Article
Publication date: 4 September 2023

Aditi Gupta, Apoorva Apoorva, Ranjan Chaudhuri, Demetris Vrontis and Alkis Thrassou

Over the last two decades, there has been a significant increase in incivility within the higher education sector, potentially due to mounting pressure and demands on academics…

Abstract

Purpose

Over the last two decades, there has been a significant increase in incivility within the higher education sector, potentially due to mounting pressure and demands on academics, both collectively and individually. The effects on various aspects of academia, such as knowledge and learning, however, remain largely unexplored. The purpose of this research is to fill the gap by performing a theoretical trend analysis and subsequently empirically investigating the impact of workplace incivility on research scholars’ learning engagement and knowledge sharing intentions, including the mediating role of self-esteem.

Design/methodology/approach

This study uses a three-stage methodological process: first, a thorough theoretical (bibliographic) analysis of scientific publications, using Biblioshiny, to identify the trends of workplace incivility; second, an empirical, qualitative exploration of the emergent themes and subthemes based on 102 in-depth interviews with research scholars, using NVivo 12 Plus; and third, quantitative testing, using 154 responses and structural equation modeling.

Findings

The authors verify a visible negative association between incivility and learning engagement, incivility and knowledge sharing intentions as well as self-esteem’s mediating effect on this relationship. Also, the thematic analysis revealed three distinct themes: the type of incivility; reasons for such incidences; and the impact of such incidences on research scholars.

Research limitations/implications

The research bears implications both to theory and practice. Regarding the former, the gravity and graveness of incivility versus knowledge and learning, within the academic workplace environment, are not simply highlighted, but analyzed and refined, with explicit findings of both scholarly and practicable worth; that also provide solid foundations and avenues for future research.

Originality/value

Further to its primary findings, the research contributes to extant knowledge by elucidating and explicating the topic, both theoretically and empirically, as well as by presenting implications for theory and practice. Regarding practical implications, this research sheds light on how to develop an appropriate organizational culture that facilitates learning engagement and increases knowledge sharing intentions, by nurturing the identified explicit and underlying motivators of civility.

Details

Journal of Knowledge Management, vol. 28 no. 4
Type: Research Article
ISSN: 1367-3270

Keywords

1 – 10 of 33