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Article
Publication date: 23 June 2023

Cassiano Tressoldi, Lélis Balestrin Espartel and Simoni F. Rohden

The lesbian, gay, bisexual, transgender, queer, intersex and others (LGBTQI+) movement has been the focus of companies that seek to win over consumers by supporting diversity. Any…

1224

Abstract

Purpose

The lesbian, gay, bisexual, transgender, queer, intersex and others (LGBTQI+) movement has been the focus of companies that seek to win over consumers by supporting diversity. Any positioning, however, that is not perceived as being consistent and genuine can harm the brand's image. Through a queer theoretical perspective, the authors explore perceptions of LGBTQI+ consumers regarding brand activism.

Design/methodology/approach

Qualitative research was carried out that involved interviewing Brazilian consumers who are part of the LGBTQI+ community.

Findings

Aspects of the identity of these individuals draw closer to those brands that share the same values the individuals have. Brand activism is perceived positively in terms of the brand's representativeness and social impact. When activism is perceived as inauthentic, activism generates a backlash and consumers begin to boycott brands as the consumers associate positioning with woke-washing practices.

Originality/value

The results indicate that to adopt an activist stance with regard to the LGBTQI+ public, brands need to be consistent in the brands' communication and advertising and in brands' organizational culture and diversity. This research provides important indicators for brands that genuinely want to support the LGBTQI+ community and is the first to use queer theory to analyze brand activism.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 11 September 2023

Anne K.H. Neal, Merridee Lynne Bujaki, Sylvain Durocher and François Brouard

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting…

103

Abstract

Purpose

The authors examine and compare accounting associations' identities in distinct segments of the accounting profession surrounding the 2014 merger of three Canadian accounting associations.

Design/methodology/approach

The authors conceive of accounting associations' magazine front covers as a setting for “identity performance” (i.e. a scenery through which identity dimensions are intentionally communicated to target audiences). The authors examine pre-merger and post-merger associations' identity performances that took place between January 2011 and December 2020 and identify 21 broad themes that the authors interpret in terms of identity logics (i.e. professionalism/commercialism) and audience focus (society/association members), underscoring (dis)similarities in identity performances pre- and post-merger.

Findings

The authors' analysis reveals distinct identity performances for the different segments of the pre-merger accounting profession and for the post-merger unified accounting association. Identity logics manifest differently: a commercial logic dominated for two of the associations and a professional logic dominated for the third. Identity fluidity was evident in the merged association's shift from commercial toward professional logic when the association ceased publishing one magazine and introduced a new one. Society rather than associations' members dominated as a target audience for all associations, but this focus manifested differently. Post-merger, identity performances continued to focus on society as the audience.

Originality/value

The authors highlight the Goffmanian identity performances (Goffman, 1959) taking place via accounting associations' magazines. The authors adopt a segment perspective (Bucher and Strauss, 1961) that demonstrates that commercialism does not trump professionalism in all segments of the profession. For the first time, the authors juxtapose identity logics (professionalism/commercialism) and targeted audiences to better understand how these facets of accountants' identities compare between segments.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 March 2024

Adhi Indra Hermanu, Diana Sari, Mery Citra Sondari and Muhammad Dimyati

This research aimed to examine the impact of input, process, output, productivity and outcome variables on university research performance and the indicators that represent them…

Abstract

Purpose

This research aimed to examine the impact of input, process, output, productivity and outcome variables on university research performance and the indicators that represent them in order to improve academic quality and contribute to government policy.

Design/methodology/approach

The quantitative approach was used through a survey method that obtained samples using questionnaires from 150 leaders of research institutions and continued analysis using the structural equation modeling-partial least square (SEM-PLS) to test the developed model.

Findings

Except for the relationship between process and productivity variables, all variable relationships had a positive and significant effect. Furthermore, the input, process, output, productivity and outcome variables each include seven, twelve, four and ten indicators.

Research limitations/implications

This study has several ramifications because it provides a clear policy input and advances science. As a prelude to developing research performance assessment tools that take into account variances in a tertiary institution, this research aids in the implementation of national policies for assessing research performance in postsecondary institutions.

Originality/value

To improve the accuracy of the information acquired, we conducted a survey among the heads of research units at various higher-ranking Indonesian universities, taking into consideration their skill and experience in leading research organizations and conducting research. Other than that, our belief in the originality of our manuscript is strengthened by the way we applied systems theory to construct a performance evaluation model that examines each contribution made by each system aspect.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

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