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Article
Publication date: 4 October 2022

Teng Li, Nunung Nurul Hidayah, Ou Lyu and Alan Lowe

This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally…

Abstract

Purpose

This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally independent third-party assurers, despite the fact that it is acknowledged as a value-adding activity globally.

Design/methodology/approach

A longitudinal fieldwork case study was conducted from 2014 to 2019 in a Chinese central state-owned enterprise (CSOE), a pioneer in sustainability reporting practice since the mid-2000s, to collect first-hand empirical data on managerial perceptions of the adoption of external SRA. Semi-structured interviews with 25 managers involved in sustainability (reporting) practice were conducted. The interview data were triangulated with an analysis of archival documents and board meeting minutes pertaining to the undertakings of sustainability practices in the case study organization.

Findings

Our empirical analysis suggests that while managers recognize the benefits of adopting external SRA in enhancing the legitimacy of sustainability accountability, they oppose SRA because of their deep-rooted allegiance to the dominant logic of sociopolitical stability in China. SRA is envisaged to risk the stability of the socialist ideology with which CSOEs are imbued. Therefore, any transformational approach to accepting a novel (foreign) practice must be molded to gain control and autonomy, thereby maintain the hegemony of stability logic. Instead of disregarding external verification, managers of our case SOE appear to harness sustainability reporting as a navigational space to engage in internally crafted alternative manners in order to resist the rationality of SRA.

Originality/value

The empirical analysis presents a nuanced explanation as to why internal managers have hitherto been reluctant to embrace the embedding of independent assurance into the sustainability reporting process. Our prolonged fieldwork provides ample context-specific, intra-organizational evidence regarding the absence of SRA in Chinese CSOEs, which warrants more attention given their considerable presence in the global economy. In addition, the empirical analysis contributes to our understanding of the managerial capture of sustainability issues in a specific context of state capitalism and how organizations and individuals in an authoritarian regime interpret and respond to novel discourses derived from distinct institutional settings.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 March 2023

Somtochukwu Emmanuel Dike, Zachary Davis, Alan Abrahams, Ali Anjomshoae and Peter Ractham

Variations in customer expectations pose a challenge to service quality improvement in the airline industry. Understanding airline customers' expectations and satisfaction help…

1638

Abstract

Purpose

Variations in customer expectations pose a challenge to service quality improvement in the airline industry. Understanding airline customers' expectations and satisfaction help service providers improve their offerings. The extant literature examines airline passengers' expectations in isolation, neglecting the overall impact of online reviews on service quality improvement. This paper systematically evaluates the airline industry's passengers' expectations and satisfaction using expectation confirmation theory (ECT) and the SERVQUAL framework. The paper analyzes online reviews to examine the relationship between airline service quality attributes and passengers' satisfaction.

Design/methodology/approach

The SERVQUAL framework was employed to examine the effects of customer culture, the reason for traveling, and seat type on customer's expectations and satisfaction across a large sample of airline customers.

Findings

A total of 17,726 observations were gathered from the Skytrax review website. The lowest satisfaction ratings were from passengers from the USA, Canada and India. Factors that affect perceived service performance include customer service, delays and baggage management. Empathy and reliability have the biggest impact on the perceived satisfaction of passengers.

Research limitations/implications

This research increases understanding of the consumer expectations through analysis of passengers' online reviews. Results are limited to a small sample of airline industries.

Practical implications

This study provides airlines with valuable information to improve customer service by analyzing online reviews.

Social implications

This study provides the opportunity for airline customers to gain better services when airline companies utilize the findings.

Originality/value

This paper offers insights into passengers' expectations and their perceived value for money in relation to seat types. Previous studies have not investigated value for money as a construct for passengers' expectations and satisfaction relative to service quality dimensions. This paper addresses this need.

Details

Benchmarking: An International Journal, vol. 31 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 21 July 2023

Alan Tapp, George Marian Ursachi and Dan Campsall

Critical social marketing can play a vital role in countering the consequences of behaviours toxified by commercial marketing. This paper aims to hypothesise that auto sector…

Abstract

Purpose

Critical social marketing can play a vital role in countering the consequences of behaviours toxified by commercial marketing. This paper aims to hypothesise that auto sector brand activities may be associated with riskier driving.

Design/methodology/approach

In this paper, the authors hypothesised that auto sector brand activities may be associated with riskier driving. UK collision data was examined, focusing on collisions that occurred because of an “injudicious action” (risky or aggressive driving manoeuvres) and analysing this data set by comparing the incidence of vehicle brands involved.

Findings

After allowing for other effects, a gradient graph illustrated differing associations between vehicle brands and collision rates.

Practical implications

A discussion was offered, adopting the position that if such a problem exists the solutions cannot be left to the sector itself, and that socially responsible interventions may be required. A number of social marketing strategies are proposed including regulatory support, “Truth Campaign” style exposure of commercial damage, and counter-marketing that promotes safe driver behaviour.

Originality/value

This work provides valuable empirical support to the concerns raised by previous workers about the possible effects of automotive sector advertising on driving behaviour. The paper offers a concise discussion of ways forward, concluding with the novel possibility of regulating individual brands as an alternative to sector-wide regulation.

Details

Journal of Social Marketing, vol. 13 no. 4
Type: Research Article
ISSN: 2042-6763

Keywords

Book part
Publication date: 13 December 2023

Guy J. Beauduy, Ryan Wright, David Julius Ford, Clifford H. Mack and Marcus Folkes

Many psychological, cultural, and social barriers exist that impact Black male participation in the workforce. In this chapter, authors discuss the impact that mentorship, racism…

Abstract

Many psychological, cultural, and social barriers exist that impact Black male participation in the workforce. In this chapter, authors discuss the impact that mentorship, racism, society, culture, economics, and other pertinent factors have on the career development of Black men. This chapter examines programs and strategies that effectively address the career development needs of Black men. A review of counseling interventions and their applicability to career counseling with Black men are presented. Emerging trends in career development for Black men are also discussed. In addition, provided in this chapter are personal narratives given by the authors who contextualize their career development experiences through culturally-specific career development theoretical frameworks. Lastly, implications for research, counseling, counselor education, and policy, as well as recommendations for professional development are offered.

Details

Black Males in Secondary and Postsecondary Education
Type: Book
ISBN: 978-1-80455-578-1

Keywords

Article
Publication date: 5 September 2023

Lea Prevel Katsanis, Alan Williams and Kajan Srirangan

The purpose of this study is twofold: first, to determine if pharmaceutical companies can be grouped based on their espoused values, and second, to examine the relationship…

Abstract

Purpose

The purpose of this study is twofold: first, to determine if pharmaceutical companies can be grouped based on their espoused values, and second, to examine the relationship between these values and company reputation.

Design/methodology/approach

A descriptive study design is used with two separate analyses: cluster analysis for grouping the companies; and descriptive data analysis for determining cluster differences.

Findings

The findings suggest that there are three value clusters: competent, community and interpersonal, with the community group showing the highest relative reputation, and the interpersonal cluster as the lowest. Brand portfolio composition appears to positively contribute to reputation. The effect of portfolio specialization is based on a company’s closeness to its therapeutic community, which may be influenced by the outward characteristics of its values.

Research limitations/implications

Future research should examine the longitudinal effects of values on reputation combined with case studies.

Practical implications

Regardless of cluster classification, all firms should develop strong ties with their therapeutic communities using both personal and digital/omnichannel strategies.

Social implications

A company’s values are becoming an important consideration for all customers and stakeholders.

Originality/value

To the best of the authors’ knowledge, this study is the first to systematically examine the activities of leading pharmaceutical firms to link a specific value cluster to company reputation.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 17 no. 4
Type: Research Article
ISSN: 1750-6123

Keywords

Book part
Publication date: 6 November 2023

Ahmad Samarji and Reem Ghaddar

Since the declaration of COVID-19 as a pandemic in March 2020, higher education institutions (HEIs) across the globe have shifted – entirely or partly – to online teaching and…

Abstract

Since the declaration of COVID-19 as a pandemic in March 2020, higher education institutions (HEIs) across the globe have shifted – entirely or partly – to online teaching and learning; Lebanese HEIs were no exception. Such an unprecedented and “forced” transition to online teaching and learning has created a landscape for scholars and researchers to inquire into the efficiency and effectiveness of online teaching and learning, students’ satisfaction with this virtual educational experience, and instructors’ satisfaction with such an experience. This chapter presents a study about Lebanese instructors’ satisfaction with online teaching and learning during the pandemic. Instructors’ satisfaction was measured in terms of three satisfaction constructs of psychometrically validated “Online Instructor Satisfaction Measure” (OISM): instructor-to-student interaction (ISI); student-to-student interaction (SSI); and course design, development, and teaching (CDT). Data were collected through an online questionnaire from 102 Lebanese instructors across 7 Lebanese universities: 6 private universities and the national public Lebanese higher education institute (Lebanese University). This study found that there were no significant changes between the satisfaction levels in relation to each of the ISI, SSI, and CDT constructs between STEM education background instructors and their non-STEM education background counterparts. Despite their dissatisfaction with the level of interaction between them and their students (ISI), the participating Lebanese instructors were satisfied with the SSI, except for students’ collaborative and group work, and were also satisfied with the CDT, except for the preparation time required for delivering an online course.

Book part
Publication date: 12 December 2023

April M. Clay and Jose W. Lalas

This chapter shows that students' counter-storytelling revealed feeling tolerated, invisible, isolated, and judged as well as needing to prove oneself, overcome stereotypes, and…

Abstract

This chapter shows that students' counter-storytelling revealed feeling tolerated, invisible, isolated, and judged as well as needing to prove oneself, overcome stereotypes, and act as the spokesperson for one's race based on the dissertation conducted by April M. Clay, one of the authors. Through critical race theory (CRT), it can be gathered from the responses that race and racism affect the African American students' quality of life in school. Whether they said race played a significant role explicitly or implicitly, the participants' counter-stories revealed a shared experience of feeling outcasted.

Details

Contextualizing Critical Race Theory on Inclusive Education From a Scholar-Practitioner Perspective
Type: Book
ISBN: 978-1-80455-530-9

Keywords

Article
Publication date: 28 July 2023

Bidyut Hazarika, Utkarsh Shrivastava, Vivek Kumar Singh and Alan Rea

The COVID-19 pandemic has had far-reaching effects on society and will continue to be a subject of study for researchers in the years to come. Businesses have implemented…

Abstract

Purpose

The COVID-19 pandemic has had far-reaching effects on society and will continue to be a subject of study for researchers in the years to come. Businesses have implemented technologies that reduce reliance on physical currencies, such as e-commerce sites and contactless payments. This study aims to examine the users’ attitudes and behaviors toward mobile payments. The focus is on identifying the most effective techniques and approaches that businesses can use to encourage user adoption of mobile payments.

Design/methodology/approach

This study uses survey data from 396 active mobile payment users across the mid-west region of the USA to test the proposed hypothesis. The snowball sampling approach is used to sample the participants for the data collection. This study uses partial least squares structural equation modeling to test the ten hypotheses proposed in this study.

Findings

This study finds that organizational commitment and privacy customization can significantly overcome users’ protective attitudes toward mobile payments during the pandemic. In addition, providing users with privacy customization options can significantly encourage self-disclosure, which is crucial for transaction authentication and fraud detection.

Originality/value

Envisioned in the backdrop of the COVID pandemic, this is one of the earliest studies investigating the role of privacy customization, self-disclosure and organizational commitment on mobile payment adoption.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 10 August 2023

Richard Gruss, David Goldberg, Nohel Zaman and Alan Abrahams

The widespread adoption of online purchasing has prompted increasing concerns about product safety, and regulators are beginning to hold e-commerce sites accountable for dangerous…

Abstract

Purpose

The widespread adoption of online purchasing has prompted increasing concerns about product safety, and regulators are beginning to hold e-commerce sites accountable for dangerous product defects. For online consumers, understanding the many inherent safety risks among the extensive array of products they browse is a formidable task. The authors attempt to address this problem via a client-side software artifact that warns shoppers about potential product safety hazards at the point of sale.

Design/methodology/approach

In this study, the authors built four candidate designs and assessed their effectiveness by means of a large randomized controlled experiment (n = 466). The authors define effectiveness as significant changes in dependent variables associated with health behaviors and technology adoption.

Findings

The authors find that all of the designs score high on adoption likelihood, that designs incorporating highlighting and scoring are better at increasing safety knowledge and that simpler designs are better at enhancing safety awareness.

Originality/value

These findings will inform the design of safety information dissemination systems and open new areas of safety awareness enhancement research. More generally, the authors introduce a novel method of testing text visualization variations and their impact on behavioral decisions.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 14 February 2023

Mohammad Mizenur Rahman, Syed Mohammad Khaled Rahman and Sakib Ahmed

The purpose of this study is to evaluate the effect of some internal features that influence the efficiency of non-bank financial institutions (NBFIs) in Bangladesh.

1907

Abstract

Purpose

The purpose of this study is to evaluate the effect of some internal features that influence the efficiency of non-bank financial institutions (NBFIs) in Bangladesh.

Design/methodology/approach

The study selected the top 15 Dhaka Stock Exchange (DSE)-listed NBFIs according to purposive sampling. The study period was from 2016 to 2020. Secondary data were collected from annual reports. The cost-to-income ratio was a dependent variable that was used as a proxy of operational efficiency. The ordinary least square regression technique was applied to measure the impact of firm-specific factors on efficiency.

Findings

Results showed that number of employees, branch number, firm size and deposit ratio have a significant effect on efficiency at 5% level. The number of branches and employees showed a negative impact, whereas firm size and deposit ratio showed a positive effect on the firms' efficiency. The deposit ratio is negatively related because deposit interest expenses were more than offset by interest income generation through the conversion of deposits into loans.

Practical implications

The study has practical and policy implications on NBFIs' managers, employees, shareholders, depositors, clients, regulatory authorities and government as efficiency enhancement would bring financial soundness.

Originality/value

This study shed light on some firm-specific factors that can be changed to increase operational efficiency or reduce the cost-to-income ratio. The novelty of the study is that it identified some significant associations between firm-specific factors and the operational efficiency of NBFIs.

Details

Asian Journal of Economics and Banking, vol. 7 no. 3
Type: Research Article
ISSN: 2615-9821

Keywords

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