Search results

This paper aims to re‐examine the determinants of ecologically conscious consumer behaviour (ECCB) by analysing the green consumer profile (socio‐demographic and psychographic variables), building on the work of Straughan and Roberts. Moreover, the study explores the determinants of effective green purchase behaviour (GPB) considering ECCB and green purchase intention (GPI) previously evaluated.

The authors conducted a quantitative study based on an online survey. Data collection was implemented in two different phases: in the first phase ECCB, GPI and profiling variables were measured. One month later, the same respondents evaluated their effective GPB. Through path analysis the effects of ECCB and GPI on GPB were measured.

The results show that psychographic variables, with emphasis on perceived consumer effectiveness (PCE) and altruism, are more relevant than socio‐demographics in explaining ECCB. The consumers with higher ECCB have shown higher green purchase intention (GPI). ECCB has a positive impact on GBP, higher than GPI, which in turn mediates that relationship.

The research results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further.

The paper provides evidence that whenever ecological consciousness is high, the gap between GPI and GPB is less evident, which provides clear evidence that an understanding of green consumer profiles and behaviour can enable organizations to respond better to new management challenges.

This paper provides a comprehensive understanding about the green consumer profile and behaviour, including the effect of GPI on GPB, and which contribute to the coordination of future marketing strategies to target this segment.

The purpose of this paper is to understand the impact of the Great Recession on the capital assets being depreciated and the capital assets condition ratio for the governmental activities of the government-wide financial statements, while identifying possible socioeconomic and financial variables that help explain capital investment behavior in local government.

Based on capital spending from fiscal year 2005–2006 (FY06) to fiscal year 2012–2013 (FY13) for the governmental activities of 471 North Carolina municipalities as reported on their government-wide financial statements, the authors use a fixed effects model to test our two hypotheses.

The authors find that most municipalities consistently invested in capital assets before, during, and after the Great Recession but were not able to maintain pace with depreciation. The authors also find that the capital assets being depreciated is affected by numerous socioeconomic and financial variables, while the capital assets condition ratio is not.

The study continues to build on previous research, demonstrating that different results are produced when the analysis is based on local data rather than sub-national data.

An implication from our study that expands across research and practice is that capital investment and capital value are two different dimensions of capital management in local government, which drives research in terms of how this multidimensional concept is specified and drives practices in terms of how this multidimensional concept is approached within annual capital budgets and capital improvement programs.

The study represents one of the first studies that focuses on capital spending in local government based on data from the government-wide financial statements.

The relationship between the local option sales tax (LOST) and property taxes and own source revenue is not well documented in the literature. This may be due in part to the aggregated nature of the data, which fails to capture different motivations for adoption of LOSTs. Using county-level data from 35 states, this study finds that LOSTs increase own source revenue and in some circumstances decrease property tax burdens. The primary contribution of this research is that it uses a policy variable, the LOST rate, to distinguish between the two types of counties that use their LOST revenues differently. This research represents the first step in bridging the gap between the LOST literature and the tax mix choice literature.

Local governments are expanding their revenue portfolios and becoming less dependent on property taxes. It should not be assumed, however, that this diversification is increasing the stability of local governmentsʼ own source revenue, as previous research suggests. It is thus important for local government officials to know how this process will affect the stability of their own source revenue, as they are almost certainly diversifying away from a stable tax, the property tax (Groves and Kahn, 1952; McCubbins and Moule, 2010), and moving toward a more volatile tax, such as the sales tax. Using county-level data in thirty-five states, I examine the effect of local option sales taxes (LOSTs) on the volatility of own source revenue and find that greater use of LOSTs increases revenue volatility.

The purpose of this paper is to investigate how the use of flexible budgets may influence different institutional logics (organizational inertia and flexibility).

A qualitative research based on a single case study in a multinational subsidiary company was carried out. The data were mainly collected using the dialog technique through open-ended and semi-structured interviews and complemented with direct observation in informal and formal meetings and the analysis of internal documents. Content analysis was used for the analysis of the findings.

The use of flexible budgets, which isolates the negative variations due to the decrease in sales volume, may contribute to organizational inertia. However, this can be counterbalanced if the managers try to minimize the decline in performance through initiatives that promote organizational flexibility. In this case study, it was found that the alignment between the production director and the controller, who frequently work under different institutional logics, was important to stimulate organizational flexibility particularly in continuous improvement projects.

The findings of this paper are based on only one in-depth case study. Hence, the results cannot be generalized, but a theoretical contribution can be made. Furthermore, the findings are constrained by the constructs used and the specific managerial and theoretical perspectives that have supported the analysis.

These results can be useful particularly for companies that are dealing with the abrupt drop in the sales volume and use the flexible budget as a performance assessment technique. These firms must pay attention because this combination can stimulate organizational inertia. To counteract this problem, it is necessary that controllers and the managers work by understanding the initiatives that promote organizational flexibility, mainly by Kaizen projects, which can minimize performance decline.

The main contribution may be how to deal with the different managers’ behaviors, given the decrease in sales volume, and it can help an organization survives in times of economic recession and fierce competition environments.

This paper contributes to both practical and academic dimensions. Indeed, despite being widely used, flexible budgeting is not a widely researched topic.

Drawing on Foa and Foa’s elaboration of social exchange theory, the authors propose that buyers reciprocate perceived commitment on the part of the salesperson and supplier with commitment on their own parts because of strengthening of the relationship’s tacit governance mechanism – cooperative norms.

This study uses data from 155 buyers doing business with a multinational supplier. The buyers were from firms generating less than $100,000 in billings. The salesforce of the supplier firm sponsoring the research is responsible for account management and communicating directly with buyers.

Buyers, who feel that their suppliers are providing a symbolic, long-term, particularistic benefit (commitment), respond with their own strengthened commitment to the relationship; this mutualism is explained entirely by the mediating effect of the relationship’s cooperative norms. Where buyers perceive generally favorable treatment (satisfaction), without these three qualities, their own reciprocal commitment increases directly and cooperative norms play no part. The results also demonstrate the transition of buyer perceptions of the salesperson as they develop into beliefs about the selling firm as a whole.

Drawing on the “reciprocation-in-kind” principle, supplier firms seeking long-term, open-ended commitment from their customers should cultivate it via similarly long-term and open-ended commitments of their own. Attention must be given to the unwritten, often unstated “rules of the road” for business relationships, as these rules represent the mechanism through which investments in long-term, profitable partnerships bear fruit.

The conceptual model draws on and empirically tests Foa and Foa’s framework within social exchange theory to predict what form of buyer reciprocation will result, based on the characteristics of perceived seller-provided benefits. This study illustrates that the tacit governance structure of a B2B relationship – its cooperative norms – plays a critical role in the strength of a buyer’s commitment to its supplier.

The purpose of this study is to develop a theoretical model that posits locomotion-assessment ambidextrous orientation as predictor of salesperson acquisition–retention ambidexterity, which as a consequence increases sales. The authors drawing on regulatory focus theory and self-regulatory for this propose.

Salespeople involved in the study represent different firms selling a wide variety of food and household products to a wholesaler, which resells them to supermarket chains. The authors collected data from 231 industrial salespeople.

First, salesperson assessment focus amplified locomotion’s effect on acquisition–retention ambidexterity. Second, salespeople increased their performance by implementing an acquisition–retention ambidextrous orientation that balances prospecting for new customers and growing existing customers. Third, findings revealed a mediating effect of ambidextrous orientation on the relationship between regulatory mode and sales performance. Finally, outcomes supported the conditional moderated-mediated effect of regulatory mode in explaining performance through ambidextrous orientation.

Results suggest that salespeople need to equalize their dual orientations in a complementary way to elaborate their selling strategies according to each customer. For example, in an unbalanced orientation, putting high levels of assessment into a sales encounter can reduce the effective and efficient use of time in interacting with customers.

The authors further illustrate the importance of using both locomotion and assessment in attaining sales goals (Pierro et al. 2013). This synergistic effect is known as the complementary hypothesis (Pierro et al., 2006a, 2006b). Each dimension complements the other and has a moderated-mediated effect on performance through acquisition–retention ambidexterity.

Rainy day stabilization funds (RDSFs) and local option sales taxes (LOSTs) are two strategies local governments deploy to combat fiscal stress. While the literature on both is robust, it has thus far failed to consider empirically that the two may be connected. One way the marginal LOST dollar could be spent is by saving it for future use. We test the connection with a sample of 414 counties and correct for selection bias with the Heckman correction technique. We find that each $10 increase in LOST revenue per capita is associated with a $0.10 increase in undesignated general fund balance. Though small, the positive effect size supports the theory that LOSTs contribute to a greater propensity to save.