Search results

The purpose of this paper is to analyze the Swedish Advertisers’ Association's role in the institutional development of Swedish international advertising during 1955–1972.

A qualitative analysis of business association sources is used to explore the institutional development of international advertising.

A new postwar paradigm that focused on a consumer-oriented brand ideology enabled marketing executives in the Swedish Advertisers’ Association to develop a new discourse on international advertising in Sweden, which then was institutionalized within a national network on export promotion. The institutionalization process was supported by a corporatist system typical of smaller export dependent postwar European economies.

While based on a national case, this study points to the importance of understanding how advertising concepts are embedded within other economic, political and cultural systems than in those they originated in and how this contributes to a heterogenous implementation of similar ideas and practices. This study also illustrates how members can use their association to institutionalize a new discourse on marketing and network with other actors to enhance the use and reputation of its ideas and practices.

By highlighting the importance of analyzing both internal and external organizational relations, this study contributes to the research on history of marketing by making salient the importance of an institutional perspective to understand key processes in marketing. In practice neither the institutional perspective nor the explanatory power of discourse has received much attention, therefore the study results should be both interesting and valid for practitioners as well.

The study of the historical development of international advertising is limited and often descriptive. This study contributes to the literature by using a theoretical and methodological approach to make salient how the interaction between discourse, marketing associations and other collective actors propelled the institutionalization of international advertising within a specific national context.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

The aim of this study is to determine which of previously used survey measures can be considered the most appropriate to assess children’s advertising exposure. First, three levels of content specificity for assessing children’s exposure to advertising were distinguished as follows: exposure to the medium, exposure to broad content and exposure to specific (i.e. commercial) content. Second, using longitudinal data from 165 children between 8 and 11 years old, the test-retest reliability and content validity of survey measures from all three levels were examined.

Due to societal concerns about the effects of advertising on children’s well-being, research into this topic is expanding. To enhance knowledge accumulation and bring uniformity to the field, a validated standard survey measure of advertising exposure is needed. The aim of this study is to provide such measures for television and internet advertising.

The findings suggest that all measures provided solid estimates for children’s television and internet advertising exposure. Yet, due to minor differences in reliability and validity, it may be concluded that television advertising exposure can best be measured by asking children how often they watch certain popular (commercial) television networks, either weighting or not weighting for advertising density. Internet advertising exposure can best be measured by asking children how often they use the internet or how often they visit certain popular websites, weighting for advertising density.

The current measures for children’s advertising exposure through traditional media can easily be adapted to fit new media.

Informed by social representation theory, the study aims to explore how marketing workers represent their activities on social media.

A naturalistic data set of 17,553 messages posted on Twitter by advertising workers was collected. A sample of over 1,000 unique messages from this data set, incorporating all external links and images, was analysed inductively using structured thematic analysis.

Advertising workers represent marketing work as a series of fun yet constrained activities involving relationships with clients and colleagues. They engage in cognitive polyphasia by evaluating these productive differences in both a positive and negative light.

The study marks a novel use of social representation theory and innovative social media analysis. Further research should explore these relations in greater depth by considering the networks that marketing workers create on social media and establish how, when and why marketing workers turn to social media in their everyday activities.

Marketing workers choose to represent aspects of their work to one another, using social media. Marketing managers should support such activities and consider social media as a way to understand the lives and experiences of marketing workers.

Marketing researchers have embraced digital media as a route to understanding consumers. This study demonstrates the value of analysing digital media to develop an understanding of marketing work. It sheds new light on the ways marketing workers create social relationships and enables marketing managers to understand and observe the social aspects of effective marketing.

The scarcity of women in advertising creative departments has been reported globally, particularly in creative managerial roles. This study goes a step beyond this evidence since this paper aims to test whether having at least one token woman in creative managerial positions (token+) may be associated with a larger presence of females in low-level creative jobs compared to creative departments led only by male creative managers.

A content analysis of the credit forms of 839 Spanish campaigns released in 2019 was conducted to determine the gender composition of 116 creative departments with more than three professionals.

Generalized Poisson Regressions indicated that when at least a token woman is present in a creative management role within agency networks, the number of females in low-level positions doubles with respect to creative departments led only by male managers. This relation was not found for independent agencies, though. The results are discussed under the lens of critical mass theory, attraction paradigm and homophily theory.

To the best of the authors’ knowledge, it is the first time in the literature that the relation among the number of token+ advertising female creative managers and the amount of females in lower-level creative positions is tested. This research is also original because the sample is from a non-Anglo-Saxon country. Moreover, the use of the Generalized Poisson Regressions technique is another novelty of this paper.

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

This paper aims to historicise the contemporary chlorophyll trend through the first academic study of its early marketing in Sweden (1950–1953). Using multimodal critical discourse analysis, it demonstrates how brands used advertisements to convince female consumers of chlorophyll’s necessity to fulfil certain aspirational goals.

In all, 150 advertisements for chlorophyll products were collected from the Swedish Historical Newspaper Archive, as well as 600 additional advertisements for the three most popular products (toothpaste/mouthwash, sanitary towels and soap) from 1940 to 1950 and from 1954 to 1964. Then, multimodal critical discourse analysis was used to investigate how the products were marketed before, during and after the chlorophyll trend, identifying the general themes and linguistic/semiotic structures of the advertisements.

This paper shows how the commercial use of chlorophyll offered a lucrative opportunity for marketers, acting as a “tabula rasa” on which they could use discourses of science, nature, idealised femininity and luxury to draw connections with health, modernity and beauty, despite the product having no real purpose or value.

Viewing this fad from a historical perspective emphasises how brands, marketers and influencers continue to capitalise on the anxieties of female consumers with promises around beauty, hygiene and health. It, thus, offers us critical distance to reflect on contemporary claims about chlorophyll’s health benefits to make informed choices.

This chapter examines representations of gender in online modafinil markets. While gender has often been absent from scholarship on online drug markets, our analysis demonstrates the ubiquity of gender in representations of modafinil users and sellers. The analysis draws on visual images, blogs, and marketing emails relating to three websites selling modafinil, discussed pseudonymously. We describe the range of ways that notions of gender are represented in advertising. Although women represent around 40% of that buying modafinil online, websites and communications tended not to feature women. Although sexist stereotypes of women were rarely present (in contrast to direct-to-consumer pharmaceutical advertising), the ways that modafinil was imagined tended to focus narrowly on corporate spheres of work and productivity. We contrast this narrow imaginary with female journalists’ own accounts of using modafinil to manage illness and enhance creativity. Thus, we conclude that the ways that modafinil has been imagined reflects working assumptions as to who is considered the ‘normal’ participant in online modafinil markets.

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.

Data of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.

The results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.

The findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.

This paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.