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1 – 10 of 19This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological…
Abstract
Purpose
This paper presents an historical reconstruction of the radicalisation of Alan Fox, the industrial sociologist and a detailed analysis of his early historical and sociological writing in the classical pluralist phase.
Design/methodology/approach
An intellectual history, including detailed discussion of key Fox texts, supported by interviews with Fox and other Biographical sources.
Findings
Fox’s radicalisation was incomplete, as he carried over from his industrial relations (IR) pluralist mentors, Allan Flanders and Hugh Clegg, a suspicion of political Marxism, a sense of historical contingency and an awareness of the fragmented nature of industrial conflict.
Originality/value
Recent academic attention has centred on Fox’s later radical pluralism with its “structural” approach to the employment relationship. This paper revisits his early, neglected classical pluralist writing. It also illuminates his transition from institutional IR to a broader sociology of work, influenced by AH Halsey, John Goldthorpe and others and the complex nature of his radicalisation.
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Qiang Zhang, Brian Yim, Kyungsik Kim and Zhibo Tian
The aim of this study was (1) to investigate the relationship between destination image (DI), destination personality (DP) and behavioral intention (BI) in the context of ski…
Abstract
Purpose
The aim of this study was (1) to investigate the relationship between destination image (DI), destination personality (DP) and behavioral intention (BI) in the context of ski tourism and (2) especially the role of DP in the relationship between DI and BI among ski tourists.
Design/methodology/approach
We collected data using WJX.CN (N = 400) to test the hypothesized model. Confirmatory factor analysis (CFA) was used to examine the psychometric properties of the measurement model and partial least squares structural equation modeling (PLS-SEM) was used to test the hypotheses.
Findings
The results show that DI directly affects DP and partially affects BI, while DP directly affects ski tourists' BI. In addition, the indirect effect of DP between affective image and BI was significant, showing full mediation, and the indirect effect of DP between cognitive image and BI was significant, showing a partial mediation effect.
Originality/value
The findings enrich the ski tourism literature, contribute to the development of ski tourism in destination cities and the strategic marketing of ski resorts and provide recommendations for ski tourism researchers and marketers.
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The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator…
Abstract
Purpose
The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator of tax avoidance and highlight the complex relationship between such linguistic shifts and the tax avoidance decisions within firms.
Design/methodology/approach
The paper uses a textual analysis approach to identify linguistic cues in MD&A sections of 10-K filings related to tax avoidance, going beyond traditional quantitative measures. The study uses differences in negative word occurrences in MD&A to measure management’s tone change and examines various measures of tax avoidance. The sample covers the period from 1993 to 2017 and comprises all firms with 10-K filings available on EDGAR, totaling over 30,000 firm-year observations.
Findings
The findings indicate a complementary relationship between tax avoidance and other drivers of firm performance. When firms have more negative management’s tone, they are less willing to engage in tax avoidance and vice versa. The study’s approach with management’s tone change provides a different and statistically significant improvement in model fit for detecting tax avoidance.
Practical implications
This paper provides actionable insights for detecting tax avoidance through the analysis of management’s tone in corporate disclosures, offering a new tool for researchers, investors and tax authorities. It highlights the importance of linguistic cues as indicators of tax avoidance behavior, complementing traditional financial metrics.
Originality/value
The paper contributes to the literature by using management’s tone change as a time-varying factor to explain tax avoidance behavior. It uncovers a larger set of linguistic cues in MD&A that can be used to detect tax avoidance. This research provides a complementary approach to traditional quantitative tax avoidance measures and offers insights into the overall relationship between tax avoidance and firm performance, going beyond one-dimensional measures typically used in prior literature.
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Psychological ownership has been a topic of intense debate for several decades, especially in the digital era. In addition, as part of the digital public domain, virtual…
Abstract
Purpose
Psychological ownership has been a topic of intense debate for several decades, especially in the digital era. In addition, as part of the digital public domain, virtual communities shape our digital lives. Unfortunately, few studies have examined the communication process in virtual communities from the perspective of psychological ownership. Moreover, information and organization are key aspects of virtual communities. This research aimed to explore the impact of psychological ownership on communication satisfaction from these two perspectives.
Design/methodology/approach
I collected 471 responses using a questionnaire. In terms of empirical methods, I developed a structural equation model (SEM) to examine the relationship between psychological ownership and communication satisfaction as well as the mechanism underlying this relationship – namely, information behavior. Specifically, I first examined the relationship between psychological ownership and information behavior. I then developed a comprehensive framework for the double-edged impact of psychological ownership in virtual communities on communication satisfaction.
Findings
I found that psychological ownership has a double-edged effect on communication satisfaction based on two types of information behavior in virtual communities. Specifically, organization-based psychological ownership (OPO) positively influences communication satisfaction through information exchange. In contrast, information-based psychological ownership (IPO) negatively impacts communication satisfaction through information-hiding.
Originality/value
The findings of this research demonstrate that psychological ownership has a double-edged effect on communication satisfaction. First, the findings of this study reveal the downsides of psychological ownership, which are not consistent with its beneficial role. Second, the negative effect of psychological ownership with regard to communication in virtual communities also helps explain communication failure in virtual communities. Finally, despite the downsides of psychological ownership in the context of a virtual community revealed by this study, this factor has an overall beneficial effect.
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Julie Steen, Brian N. Rutherford, Barry J. Babin and Joseph F. Hair, Jr.
Design is an important construct in the retail environment literature. Yet, the measures used for design have not followed appropriate scale development procedures. The purpose of…
Abstract
Purpose
Design is an important construct in the retail environment literature. Yet, the measures used for design have not followed appropriate scale development procedures. The purpose of this study is to provide a conceptual definition and then develop a scale for retail environment design (RED).
Design/methodology/approach
Interviews with both consumers and marketing researchers are used to generate a potential list of items. Using four different studies, these items are refined, and the RED scale is offered.
Findings
This study develops and validates the four-dimensional RED scale to measure the design of retail environments. The dimensions are functional, aesthetic, lighting and signage.
Research limitations/implications
The newly developed RED scale will allow retailing researchers to measure lighting and signage qualities as part of retail design, measure design of retail environments more accurately and allow different studies to be compared.
Practical implications
The newly developed RED scale will allow retailers to better understand customers’ perceptions of the four dimensions of design. Retailers spend significant time and money designing and redesigning retail environments. The RED scale will enable managers to ensure these significant investments create competitive advantages and an appropriate return on investment.
Originality/value
A scale to measure retail environment design is developed. The scale includes two dimensions (lighting and signage) that are not typically investigated.
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Christopher McMahon and Peter Templeton
This chapter builds upon the analysis of the last chapter, as fans have to deal with the issues that arise from their team’s financial superiority. Here, we question what happens…
Abstract
This chapter builds upon the analysis of the last chapter, as fans have to deal with the issues that arise from their team’s financial superiority. Here, we question what happens when that financial superiority is accompanied by significant moral and ethical issues. Recent involvement of state actors in the ownership of English football has been evidencable and occasionally appears clear. Various reflexes and cognitive distancing occur from fandoms when football club ownership engages in practices that, according to the normative models that fans ascribe to their clubs, are mutually exclusive with the values of the fanbase and the club’s history. A common form of fan reflex often takes the form of distancing the players on the pitch from the club’s institutional structures, effectively teasing out the matchday experience from the structures that benefit from the raw emotion it generates. Another reflex is questioning why the fan should surrender their club when a morally, ethically problematic ownership model has acquired it. Here we have perhaps the greatest challenge to the normative model and, rather than negotiating that tension, as often as not the response is to try and ignore it.
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