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Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.¹ Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.

Paragliding festivals have become significant events in the global tourism space, attracting tourists to local and international destinations. The purpose of this study was to assess environmental attitudes and rate the performance of the paragliding festival of the Kwahu traditional area in Ghana, from the perspectives of four stakeholder groups.

This study was grounded on the salient stakeholder theory. A quantitative cross-sectional study, with a convenience sampling approach, collected 372 useable questionnaires from four major stakeholders/participants (i.e. Kwahu residents, Kwahu returnees, non-Kwahu Ghanaian tourists and foreigners). Analysis of variance (ANOVA) was used to analyse the data.

The findings of the Games-Howell post-hoc test show no significant differences among the four stakeholder groups in the festival performance assessment. However, there is a significant statistical difference between the Kwahu residents and foreign tourists regarding environmental attitudes towards the paragliding festival.

Visitors' perceptions and experiences of the environmental performance could inform the planning and execution of festive events that have a direct impact on the natural environment. Policymakers at the community levels must enact environmental protocols that uphold the value propositions of the stakeholders and that of the community at large.

The study expands the application of the salience stakeholder model within festival tourism by highlighting under-represented stakeholder voices in a single study on paragliding festivals in a developing country context.

To be able to achieve the uptake and usage of green buildings requires various actors within the construction value chain to be engaged. Despite its global uptake, green building construction is still at its nascent stage in Ghana. Most studies in sub-Saharan Africa point to the lack of knowledge as one of the mitigating factors against its development. However, there is a dearth of studies assessing the level of knowledge of stakeholders. The terms “knowledge” and “awareness” of green building construction are often used interchangeably in the Ghanaian Construction Industry (GCI). This study seeks to unearth the level of knowledge of stakeholders on green building construction through a comparative analysis of construction professionals and demand-side operators.

A structured questionnaire was issued to professionals in the various recognised bodies in the construction industry and public and private institutions in Ghana. Frequency, Kolmogorov–Smirnov test, median statistics and Mann–Whitney U-Test were used to rank and analyse the level of knowledge of stakeholders.

Construction professionals were more aware of green building construction than the demand-side operators. It was further identified that only a few of these stakeholders had hands-on experience as the majority of them have gained their awareness through research studies. Based on the findings of the study, it was revealed that the concept of green building construction is more abstract to stakeholders than practical despite their positive attitude towards its adoption.

Contextually, the study has aided in showing the level of knowledge of stakeholders on green building construction. The findings of the study aside from it aiding policymakers have also helped in identifying the perceptions and attitudes of stakeholders, their strengths and weakness in green building construction. It is recommended that due to the differences in socio-political structures and construction methods, a clear definition of green building based on the availability of resources in the GCI will encourage its adoption.

The study used two stakeholder groupings in the GCI as the unit of analysis. This enabled insightful discoveries into the knowledge-attitude gap of Ghanaian stakeholders that are driving the adoption of green building.

The purpose of this paper is to investigate consumer responses to CSR in a developed and emerging economy (The Netherlands and India).

The paper uses a survey of 95 consumers in each country to investigate attitudes to CSR platforms and CSR initiatives and responses to CSR‐based marketing strategies (in terms of attitude to the company and purchasing intent).

The study found similar attitudes across nationalities to both CSR platforms and CSR initiatives, with greater importance assigned to CSR reflecting legal and ethical (rather than philanthropic) concerns. (Some) CSR‐based marketing strategies, reflecting an ethical (people/planet) concern, led to significantly more positive attitudes to the company and higher purchasing intent. The study found some cross‐cultural variation in the extent to which different CSR‐based marketing strategies influenced consumer outcomes.

This is an exploratory study, limited to highly educated consumers. The study provides indications that stakeholder expectations in emerging and developed economies may be more similar than previously suggested. The philanthropic platform conventionally pursued in Indian business may not be the most effective way to engage (all segments of) Indian consumers. Findings suggest it is important that companies monitor stakeholders' CSR attitudes to ensure that CSR policy orientations meet stakeholder expectations.

This paper uses an innovative approach to investigate responses to CSR policy and communications. CSR research on emerging economies is underrepresented in the literature. The findings suggest areas of further enquiry with implications for global business.

Data security breaches are an increasingly common and costly problem for organizations, yet there are critical gaps in our understanding of the role of stakeholder relationship management and crisis communication in relation to data breaches. In fact, though there have been some studies focusing on data breaches, little is known about what might constitute a “typical” response to data breaches whether those responses are effective at maintaining the stakeholders' relationship with the organization, their commitment to use the organization after the crisis, or the reputational threat of the crisis. Further, even less is known about the factors most influencing response and outcome evaluation during data breaches.

We identify a “typical” response strategy to data breaches and then evaluate the role of this response in comparison to situation, stakeholder demographics and relationships between stakeholders, the issue and the organization using an experimental design. This experiment focuses on a 2 (type of organization) × 2 (prior knowledge of breach risk) with a control group design.

Findings suggest that rather than employing reactive crisis response messaging the role of public relations should focus on proactive relationship building between organizations and key stakeholders.

For the last several decades much of the field of crisis communication has assumed that in the context of a crisis the response strategy itself would materially help the organization. These data suggest that the field crisis communication may have been making the wrong assumption. In fact, these data suggest that reactive crisis response has little-to-no effect once we consider the relationships between organizations, the issue and stakeholders. The findings show that an ongoing program of crisis capacity building is to an organization's strategic advantage when data security breaches occur.

In spite of the increased interest of academics, there has not been a thorough examination of the actors and factors of accessible tourism (AT) development. The purpose of this study is to investigate the relationships between stakeholders’ attitudes, collaborative intervention and corporate sustainability and responsibility (CS&R) and the implementation of accessible tourism (IAT).

Focus group discussion, an expert content validity test and structural equation modelling were all used as part of a mixed-methods approach. At the longest sea beach in the world, located in Bangladesh, data was collected from the tourism stakeholders using an on-site questionnaire survey.

Stakeholders’ attitude is significantly related to their collaborative intervention, but accessibility inclusive corporate substantiality and responsibility (AICSR) mediates the relationships between attitude and implementation, as well as collaborative intervention and implementation. As a result, AICSR is identified as a key driver in the IAT.

Purposive sampling was used to select stakeholders from Bangladesh’s most popular tourist destination. Nonetheless, the statistically valid model of this exploratory study can be tested for generalization in other contexts with a large sample size. The findings will bring diverse stakeholders to light and encourage barrier-free tourist growth that could improve the destinations’ comparative advantage and competitiveness.

This study is, to the best of the authors’ knowledge, one of the first studies to use rigorous quantitative methods to investigate AT implementation with a focus on CS&R. It adds to the existing AT literature by providing a scale and model of IAT while highlighting the extent to which AT can be implemented within CS&R.

尽管学术界对无障碍旅游发展的参与者和因素越来越感兴趣, 但还没有相关研究对此领域进行彻底的调查。本研究的目的是调查利益相关者的态度、协作干预、企业可持续性和责任 (CS&R) 与实行无障碍旅游 (IAT)之间的关系。

本文采用的混合研究方法包括了焦点小组讨论、专家内容有效性测试和结构方程模型 (SEM)。在位于孟加拉国的世界上最长的海滩上, 我们通过现场问卷调查从旅游利益相关者那里收集了数据。

利益相关者的态度与其协作干预显著相关, 但企业可持续性和责任的无障碍包容性（AICSR）在态度与实施以及协作干预与实施之间的关系中起中介作用。因此, AICSR 被确定为实施无障碍旅游的关键驱动力。

立意抽样法用于从孟加拉国最受欢迎的旅游目的地选择利益相关者。尽管如此, 该探索性研究的统计有效模型可以在具有大样本量的其他情况下进行泛化测试。调查结果将揭示不同的利益相关者, 并鼓励无障碍的旅游增长, 从而提高目的地的比较优势和竞争力。

本文是最早以CS&R为重点, 使用严格的定量方法调查实行无障碍旅游的研究之一。它通过提供 IAT 的规模和模型来补充现有的无障碍旅游文献, 同时强调无障碍旅游可以在 CS&R 中实施的程度。

A pesar del creciente interés de los académicos, no se han examinado a fondo los actores y factores del desarrollo del turismo accesible. El propósito de este estudio es investigar las relaciones entre las actitudes de los actores, la intervención colaborativa y la sostenibilidad y responsabilidad corporativa (RSC) y la implementación del turismo accesible (ITA).

El estudio utiliza un enfoque de métodos mixtos que incluye una discusión de grupo focal, una prueba de validez de contenido de expertos y un modelo de ecuaciones estructurales (MEE). En la playa marítima más larga del mundo, situada en Bangladesh, se recogieron datos de los agentes turísticos mediante una encuesta con cuestionario in situ.

La actitud de las partes interesadas está significativamente relacionada con su intervención colaborativa, pero la sustancialidad y la responsabilidad corporativa inclusiva de la accesibilidad (SRCIA) media las relaciones entre la actitud y la implementación, así como la intervención colaborativa y la implementación. Como resultado, la SRCIA se identifica como un factor clave en la implementación del turismo accesible.

Se utilizó un muestreo discrecional para seleccionar a las partes interesadas del destino turístico más popular de Bangladesh. No obstante, el modelo estadísticamente válido de este estudio exploratorio puede probarse para su generalización en otros contextos con una muestra grande. Las conclusiones mostrarán diversos grupos de interés y fomentarán el crecimiento del turismo sin barreras que podría mejorar la ventaja comparativa y la competitividad de los destinos.

Se trata de uno de los primeros estudios que utilizan métodos cuantitativos rigurosos para investigar la implantación del turismo accesible centrándose en la RSC. Contribuye a la bibliografía existente sobre turismo accesible al proporcionar una escala y un modelo de ITA, al tiempo que pone de relieve hasta qué punto se puede implementar el turismo accesible dentro de la RSC.

Nature plays an important role in tourism experiences with more people seeking leisure activities in outdoor settings. Tourism management can facilitate a reduction of impacts and enhancement of experiences but requires sensitivity to individual markets to be effective. This chapter investigate stakeholders’ perspectives for managing Chinese tourism to Wet Tropics. Specifically, it aims to determine overall thoughts as well as individual attitudes toward different futures. Guided by the concept of saturation of ideas in qualitative data, 18 in-depth interviews were conducted with stakeholders in north Queensland. Findings indicate that they are optimistic toward all futures but have different plans for and concerns about individual tourism markets.

The purpose of this paper is to examine the content of for‐profit organizations' Facebook pages and how the communication strategy employed impacts stakeholders' perceptions of the organization‐public relationship, corporate social responsibility, attitudes, and purchase intent.

For Study 1, a content analysis examined the types of information on for‐profit organizations' Facebook pages. Facebook pages were coded for organizational disclosure and information dissemination, corporate social responsibility information, and interactivity. Pages were also coded for using a corporate ability, corporate social responsibility, or hybrid communication strategy. Three organizations were then selected based on the content analysis results to serve as exemplars in the two‐phase experiment. Participants filled out measures of initial attitudes, perceptions of the organization‐public relationship, corporate social responsibility, and purchase intent. A week later, participants interacted with the organizations' Facebook pages and then answered additional scale measures.

Study 1 found for‐profit organizations discuss program/services, achievements, and awards on their Facebook pages. The main communication strategy employed on Facebook is corporate ability. Study 2 results indicate interacting with Facebook pages bolsters stakeholders' perceptions of the organization‐public relationship, corporate social responsibility, and purchase intent. The organization employing a corporate social responsibility communication strategy had the most success bolstering these variables.

Several of the organizations did not have Facebook pages to code for the content analysis. Some organizations' pages were not coded because the page was just starting and there was no information available. The content analysis included a small sample size (n=114) which impacted the experiment. It limited the number of organizations that could be employed in the experimental conditions.

When posting information on Facebook, organizations should employ the corporate social responsibility communication strategy. However, regardless of the strategy employed, interacting with Facebook information can bolster stakeholders' perceptions of organizational‐public relationships, corporate social responsibility, attitudes, and purchase intent.

The paper adds to the experimental literature. There is very limited experimental research examining the impact of Facebook on stakeholders. It provides practitioners with some guidance on the types of communication strategy they should employ when posting on Facebook.

To measure marketing performance in a holistic sense.

To augment the prevailing customer relationship marketing paradigm, a holistic stakeholder relationship marketing paradigm is proposed in which holistic marketing performance is reflected in the delivery of long‐term economic, social, and environmental value to customer, employee, supplier, community, and shareholder stakeholders of a business in order to enhance sustainable financial performance. Present stakeholder attitudes are measured in a stakeholder performance appraisal within a stakeholder relationship marketing model, as timely, early warning signals of future stakeholder behaviour and concomitant future business performance.

Stakeholder performance appraisal results to date indicate that a holistic stakeholder relationship marketing orientation that incorporates triple bottom line philosophy significantly enhances business financial performance beyond that achieved by a customer relationship marketing orientation.

The stakeholder performance appraisal has been applied to only 33 businesses to date providing scope for wider application of this measurement system to demonstrate its practical usefulness in measuring holistic marketing performance and future financial performance.

The stakeholder performance appraisal provides a perceptual overview of holistic marketing performance and concomitant business financial performance from stakeholders in terms of quantitative ratings of economic, social and environmental performance, and qualitative strengths, weaknesses, opportunities and threats. These data enable a business to plan stakeholder relationship marketing strategies to enhance performance and to predict future financial performance.

The stakeholder relationship marketing model and the stakeholder performance appraisal are new, unique, managerially useful additions to existing stakeholder models and metrics.

This study seeks to elicit “organisational manager” and “managerial student” attitudes in Australia, China, and Indonesia, toward the (1) legitimacy, (2) power, and (3) urgency of selected stakeholders.¹ The three attributes constitute stakeholder “prominence” or “salience”, and are based on a stakeholder typology model by Mitchell, Agle, and Wood (1997), using a methodology proposed by Hosseini and Brenner (1992) to generate value-matrix weights.