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Article
Publication date: 22 May 2009

Henry C. Co and Frank Barro

The purpose of this paper is to provide a framework for analyzing stakeholder‐management strategies in supply chain collaboration. The authors aim to show how prior dyadic…

8061

Abstract

Purpose

The purpose of this paper is to provide a framework for analyzing stakeholder‐management strategies in supply chain collaboration. The authors aim to show how prior dyadic relations with a stakeholder and perception of situational demands on the relationship determine the choice of aggressive vs cooperative strategies in managing stakeholder relationships.

Design/methodology/approach

To develop a blueprint for predicting collaboration strategies, literature on stakeholder theory, stakeholder management strategies, field theory, and organizational mental models was surveyed. From the literature, 31 predictors of eight stakeholder management strategies were identified. To operationalize the study's constructs, results of a national survey were analyzed to determine the significant predictors of stakeholder management strategies.

Findings

Factor analysis identified two groups of stakeholder strategies: aggressive strategies and cooperative strategies. Aggressive strategies feature some form of forceful attitude or behavior toward stakeholders in an attempt to alter other stakeholders' behavior. Cooperative strategies feature supportive attitudes or behaviors towards its stakeholders. Models were developed for these two types of stakeholder management strategies. When the level of trust among stakeholders is low, a firm that presses to complete the collaboration activity may choose aggressive strategies in dealing with its trading partners. On the other hand, a sense of interdependence, a perception that its trading partners share the urgency to collaborate, plus awareness that the collaboration activity benefits all will lead the organization to adopt cooperative strategies.

Practical implications

By examining the factors contributing to an organization's decision to pursue aggressive (e.g. the radio frequency identification – RFID Mandate), rather than cooperative stakeholder management strategies, this study has important implications to advocates of change (e.g. firms mandating RFID compliance), and firms at the receiving end of aggressive stakeholder strategies.

Originality/value

The findings have important implications for advocates of change (e.g. firms mandating RFID compliance). For trading partners to cooperate, the trading partners must be convinced of the urgency of change, that it is appropriate and right to comply with the call for change, and that they have the ability to do it correctly. To firms at the receiving end of aggressive stakeholder strategies, the approach taken by their trading partners may seem like “bullying tactics” exercised by firms in a position of power. Instead, this research suggests that firms use aggressive stakeholder management strategies because of a heightened sense of urgency, difficulty in conveying legitimacy in carrying out the collaborative undertaking to the trading partners, and lack of faith that all stakeholders will do their share to make the collaborative undertaking work.

Details

International Journal of Operations & Production Management, vol. 29 no. 6
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 3 August 2023

Paul L. Baker, Peiwei Lyu and Pietro Perotti

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial…

Abstract

Purpose

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

Design/methodology/approach

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

Findings

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

Originality/value

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

Details

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

Keywords

Article
Publication date: 28 April 2014

Larry P. Pleshko, Richard A. Heiens and Plamen Peev

The purpose of this paper is to take a contingency theory approach to examine how performance is affected by the relationships between the Miles & Snow strategic groupings and a…

1822

Abstract

Purpose

The purpose of this paper is to take a contingency theory approach to examine how performance is affected by the relationships between the Miles & Snow strategic groupings and a variety of marketing strategy concepts, including a firm's service focus, service growth, market coverage, marketing initiative, market growth, Porter strategy, and market orientation.

Design/methodology/approach

Data for the study were gathered from a statewide survey among 125 chief executives of credit unions belonging to the Florida Credit Union League (FCUL). ROA figures were derived from government-mandated accounting reports in the state of Florida. ANOVA and correlation analysis were employed to analyze data.

Findings

This study shows that firms that match an aggressive Miles and Snow profile with a more aggressive approach to seven other strategy dimensions often enjoy higher market share relative to credit unions characterized by a different alignment of the various aspects of marketing strategy. The results also suggest that achieving such a fit is not relevant to maximizing a firm's ROA.

Research limitations/implications

The research sample was biased toward medium to larger firms that may possess strategic resources superior to those of the smaller firms in the industry. Also, credit unions may tend to have somewhat less aggressive profit objectives compared to other institutions in the banking industry.

Practical implications

The findings outline to financial services executives the benefits of considering all dimensions of corporate strategy simultaneously, rather than one at a time.

Originality/value

The paper illustrates how aligning certain aspects of marketing strategy can boost particular performance indicators and provides insight as to what the most appropriate alignments are depending on the circumstances.

Details

International Journal of Bank Marketing, vol. 32 no. 3
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 8 October 2019

Antonio Lopo Martinez and Bruno Afonso Ferreira

The purpose of this paper is to analyse the relationships between company business strategy type and tax aggressiveness for companies listed on the Brazilian Bovespa stock…

Abstract

Purpose

The purpose of this paper is to analyse the relationships between company business strategy type and tax aggressiveness for companies listed on the Brazilian Bovespa stock exchange.

Design/methodology/approach

Following the concepts of Miles and Snow (1978, 2003), we classified company strategies into four types, analyser, defender, prospector and reactor, using data from 2012 to 2016. The authors excluded financial companies due to a differential tax regime. Next, prospector and defender companies were identified, and the relationship of these strategies with tax aggressiveness assessed using regression analysis; analyser and reactor types were not included as these are defined as a combination of the prospector and defender type, or non-strategic, respectively. To assess aggressiveness, the authors used effective tax rates on corporate profits, as well as a metric that captures tax burden in terms of all taxes paid by a company.

Findings

Most Brazilian companies were analysers (76.66 per cent), with prospector companies being a minority, and defenders representing a little over 21 per cent. Unlike the findings of Higgins et al. (2015), the authors found that defender companies also have a tendency to practice aggressive tax planning.

Practical implications

The authors found the Brazilian defender companies similar to prospectors, tended to be more tax aggressive or to take higher tax risks. Thus, findings in economies such as the USA may not be generalizable to other countries, such as Brazil, Russia, India or China (i.e. the BRICs), for example. The particularities of each country, such as ease of access to the capital market, tax deductibility of investment in research and development and legal issues must be considered before applying generalized prognostics.

Originality/value

This paper offers original empirical evidence from Brazil of the relationship between company strategy type and the tax aggressiveness, offering a clear result that differs in part from results from American companies. It therefore encourages further studies on this topic.

Details

Journal of Strategy and Management, vol. 12 no. 4
Type: Research Article
ISSN: 1755-425X

Keywords

Article
Publication date: 1 February 2021

Mahdi Salehi and Arash Arianpoor

The present study's main objective is to assess the relationship between business strategy and management entrenchment in listed firms on the Tehran Stock Exchange (TSE).

Abstract

Purpose

The present study's main objective is to assess the relationship between business strategy and management entrenchment in listed firms on the Tehran Stock Exchange (TSE).

Design/methodology/approach

In this paper, 128 firms have been assessed during 2012–2017. The management entrenchment variable is measured using five factors: management ownership, board independence, chief executive officer (CEO) tenure, managers' compensation and CEO duality.

Findings

The obtained results show a negative and significant relationship between the aggressive strategy of the current year (and that of the previous year) and management entrenchment such that adopting an aggressive business strategy in the current and previous years can debilitate the management entrenchment. Moreover, there is a negative and significant relationship between the current year's defensive strategy and management entrenchment, and employing a defensive business strategy in the current year can also weaken the management entrenchment. At the same time, there is no significant relationship between the previous year's defensive business strategy and management entrenchment.

Originality/value

Managerial entrenchment is a determining factor in the economy, and regarding the dominant norms in the emerging markets and developing countries, this factor is different from that of the developed countries. It is more important in some markets, like Iran that is dealing with economic sanctions. On the other hand, Tehran Stock Exchange observes numerous modifications, especially providing financial statements in accordance with international standards that are expected to affect the determination of business strategy in firms.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 5
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 28 September 2021

M.K.C.S. Wijewickrama, Nicholas Chileshe, Raufdeen Rameezdeen and J. Jorge Ochoa

The purpose of this paper is twofold: firstly, to identify the information-centric strategies of external stakeholders that influence the quality assurance (QA) in the reverse…

Abstract

Purpose

The purpose of this paper is twofold: firstly, to identify the information-centric strategies of external stakeholders that influence the quality assurance (QA) in the reverse logistics supply chains (RLSC) of demolition waste (DW) and, secondly, to recognize the determinants for using each strategy.

Design/methodology/approach

Semi-structured interviews were conducted with 21 professionals representing five external stakeholder groups: state and local government agencies, non-government organizations (NGOs), forward supply chain upstream and downstream actors. The data was analyzed based on Creswell's five-step process, and the conventional content analysis was used for coding and generating themes.

Findings

The study found seven information-centric influence strategies: regulating, monitoring, leading, incentivizing, demolition approval, forming contracts and specifications. The state government organizations were the most dominant in influencing the QA in RLSC. All external stakeholders use both aggressive and cooperative strategies. The urgent, legitimate and economic core of the issue decides the type of strategy to exert an information-centric influence over the QA in RLSC of DW.

Originality/value

To the author's best knowledge, this study is one of the first investigations performed based on a theoretical basis within the context of RLSC in the construction industry (CI). This study used empirical data to elaborate the stakeholder theory while providing new knowledge on stakeholder influence, particularly those relevant to information sharing. Thus, this study developed a theoretical base that future researchers in the study domain could use.

Details

Benchmarking: An International Journal, vol. 29 no. 6
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 5 April 2011

Audhesh K. Paswan, Charles Blankson and Francisco Guzman

The purpose of this paper is to examine the relationship between marketing strategy types – aggressive marketing, price leadership and product specialization strategies – and the…

26057

Abstract

Purpose

The purpose of this paper is to examine the relationship between marketing strategy types – aggressive marketing, price leadership and product specialization strategies – and the extent of relationalism in marketing channels.

Design/methodology/approach

Data were collected using a self‐administered survey from managers responsible for marketing and channels management in US pharmaceutical firms. The responses to the questions capturing focal constructs were measured using a five‐point Likert type scale. Data were analyzed using Principal Component Analysis and Structural Equation Modeling procedures.

Findings

Aggressive marketing strategy and price leadership strategy are positively associated with the level of relationalism in marketing channels. In contrast, product specialization (focus) strategy is negatively associated with the level of relationalism in marketing channels.

Originality/value

The relationship between marketing strategy and the emergent relationalism among marketing channel intermediaries is critical for the firm's ability to meet objectives. This relationship has not been investigated so far and, from a managerial perspective, managing marketing channels is critical for successful implementation of marketing strategies.

Details

European Journal of Marketing, vol. 45 no. 3
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 July 1989

Stanley F. Stasch and John L. Ward

Empirical research on successful and unsuccessful marketingstrategies indicates that smaller‐share firms in established marketshave difficulty gaining market share profitability…

1471

Abstract

Empirical research on successful and unsuccessful marketing strategies indicates that smaller‐share firms in established markets have difficulty gaining market share profitability. An empirically based framework of questions to guide the managers of such firms when evaluating an aggressive marketing strategy they have under consideration is presented. A literature review of the prescriptions for smaller‐share firms basically suggests the two strategies of differentiation and/or focus on faster growing segments. The authors research of 31 case histories offers several more strategic recommendations for the management of smaller‐share firms.

Details

Marketing Intelligence & Planning, vol. 7 no. 7/8
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 1 April 2003

Seow Eng Ong, Fook Jam Cheng, Boaz Boon and Tien Foo Sing

Real estate developers often operate in oligopolistic environments. Pricing strategies must be made in an interactive framework that makes empirical evaluation difficult. This…

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Abstract

Real estate developers often operate in oligopolistic environments. Pricing strategies must be made in an interactive framework that makes empirical evaluation difficult. This study appeals to economic experiments to examine how developers price their properties, especially when there is an option to market pre‐completed units. In addition, the interaction between bidding for land and pricing the end product is examined. The results indicate that competitor actions are important considerations in pricing decisions. In particular, the profit maximizing pricing strategy depends critically on being competitive, not necessarily being the most aggressive. Interestingly, pre‐completed units sell only at prices that incorporate future price expectations, and successful bids tend to precipitate more aggressive pricing. Finally, competitive bidding and pricing strategies appear to the best profit maximizing strategy.

Details

Journal of Property Investment & Finance, vol. 21 no. 2
Type: Research Article
ISSN: 1463-578X

Keywords

Book part
Publication date: 18 April 2018

Kara Kockelman and Jianming Ma

Purpose: This chapter synthesises a variety of findings on the topic of aggressive driving and delivers a suite of strategies for moderating such behaviours. Examples and formal…

Abstract

Purpose: This chapter synthesises a variety of findings on the topic of aggressive driving and delivers a suite of strategies for moderating such behaviours. Examples and formal definitions of aggressive driving acts are given, along with specific techniques for reducing excessive speed and other aggressive behaviours.

Methodology: Key references from the literature are summarised and discussed, and two examples detailing how multi-parameter distributions and models compare with the negative binomial distribution and model are presented.

Findings: Speeding is the most common type of aggressive driving, and speeding-related crashes represent a high share of traffic deaths. Speeding relates to many factors, including public attitudes, personal behaviours, vehicle performance capabilities, roadway design attributes, laws and policies. Anonymity, while encased in a vehicle, and driver frustration, due to roadway congestion or other issues, contribute to aggressive driving.

Research implications: More observational data are needed to quantify the effects of the contributing factors on aggressive driving.

Practical implications: Driver frustration, intoxication and stress can lead to serious crashes and other traffic problems. They can be addressed, to some extent, through practical enforcement, design decisions and education campaigns.

Details

Safe Mobility: Challenges, Methodology and Solutions
Type: Book
ISBN: 978-1-78635-223-1

Keywords

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