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This paper aims to identify the antecedents and postcedents of customer satisfaction, including utilitarian, social and emotional factors, in a fair trade (FT) coffee consumption context.

This paper is based on a broad range of 177 consumers of FT coffee in Spain, the data analysis used structural equation modeling (SEM) with SPSS/AMOS 26.0 software.

This paper supports that both customer social value and quality affect perceived value (PV). PV in turn has effects on customer satisfaction and the latter influences loyalty. Conversely, both customer emotional value and customer expectations were not confirmed as antecedents of PV.

The consumer satisfaction analysis conducted differs substantially from those of conventionally traded coffee, as social and emotional factors were considered along with utilitarian factors.

Practitioners, retailers and relevant institutions should design strategies to manage efficiently channel efforts to improve the consumer satisfaction and its loyalty.

This paper contributes to a substantial improvement in the understanding of consumer satisfaction and its consequences, in FT coffee consumption contexts. A new integrated theoretical model on customer satisfaction has been provided, which includes social and emotional perception factors, along with cognitive perception (quality and expectations) factors.

研究旨在確認在公平貿易咖啡消費的課題上，顧客滿意的誘因及其後因，這包括實用的因素，社會的因素和情感的因素。

研究之數據廣泛來自在西班牙177名公平貿易咖啡消費者; 分析則以結構方程模型，並以SPSS Amos 26軟件來進行。

研究結果證實，顧客社會價值和質量是會影響認知價值的;認知價值繼而影響顧客滿意度，而顧客滿意度又進而影響他們的忠誠。相反的，顧客情緒價值或他們的期望、均未能證實是認知價值的先決條件。

本研究所進行的消費者滿意度分析，與其它以傳統方法銷售的咖啡之相關研究有很大的分別，這是因為本研究除了考慮實用的因素外，還納入了社會因素和情感因素。

從業人員、零售商和有關的機構應制訂適切的策略，以能有效地管理各個管道，來提升消費者的滿意度和忠誠。

本研究的貢獻在於它幫助我們在公平貿易咖啡消費的課題上，對消費者滿意及其效果有更深入的認識。研究亦提供了一個探討顧客滿意度的嶄新、綜合的理論模型，而這個理論模型，除了涵蓋知覺認知 (質量和期望) 的因素外，還納入了社會的和情感的知覺因素。

This study aims to examine the illicit capital movement through trade misinvoicing in Burundi, at disaggregated levels by major trading partners and by major export and import commodities.

Trade misinvoicing is estimated by comparing the trade values declared by Burundi with those declared by trading partners in a bilateral international transaction, after adjusting for the cost of freight and insurance. Disaggregated trade misinvoicing by major trading partners is computed using the Direction of Trade Statistics database of the International Monetary Fund over the period 1970–2019. Disaggregated trade misinvoicing by major trading commodities is computed using the UN-COMTRADE database over the period 1993–2019.

Exports of Burundi to most of its major trading partners are found to be underinvoiced. The top destinations for export underinvoicing are United Arab Emirates, Belgium and Germany. However, exports to UK and Switzerland are found to be overinvoiced. The major export commodities considered, coffee and gold, are found to be affected by trade misinvoicing to a great extent. On the import side, the estimation results indicate that imports of Burundi from its major trading partners are in general overinvoiced. High import overinvoicing is observed in the trade with Saudi Arabia, China and Japan. At commodity level, for the top 6 commodities considered, imports were to a great extent found to be overinvoiced. Cases of illicit capital outflows and inflows through trade misinvoicing are highlighted.

Some policy implications are drawn from this study. First, in collaboration with its development partners, the Government of Burundi should put in place measures to reduce the trade misinvoicing phenomenon, which undermines poverty reduction efforts. The study has shown which trade partners are involved and which commodities are mostly affected. Policy efforts could then be focused in that regard. Investigations at the company and transaction levels can be made to identify the mechanisms of trade misinvoicing. Second, more effort is needed in ensuring systematic and transparent reporting of international trade transactions. To fight trade misinvoicing, transparency in international trade is key, through coordinated enforcement of reporting rules.

Previous studies analyzed the problem of trade misinvoicing at an aggregated level. However, this leaves out essential information on trading partners involved in the phenomenon as well as trading commodities affected. This study investigates trade misinvoicing at disaggregated levels, at product level and by trading partner.

After completion of the case study, students are expected to demonstrate understanding of the process of strategy formulation (which include conducting situational analysis) and strategy implementation.

Perusahaan Azan, which trades under the brand name Roti Azan for its fresh bread and Azan for its dry bread or rusks, was established as a family business in 1968 by Haji Abu Bakar bin Ali in his hometown in Kuala Pilah, in the state of Negeri Sembilan in Malaysia. In the mid-1980s, the management of the business was passed on by Haji Abu Bakar to one of his sons, Haji Mohd Ghazali bin Haji Abu Bakar. Haji Ghazali was named managing director in 1985 and officially inherited his father’s company in 1987. By 2004, Perusahaan Azan breads had started to penetrate major grocery stores nationwide, and later the business began to expand internationally in 2010, with Oman and Iraq among the first countries it ventured into. The company sold both its fresh and dry bread in local stores; however, in the international market, only dry bread types were sold, specifically wholemeal rusks and long rusks, which had longer shelf lives. Post-pandemic, by 2022, the company had exited the retail fresh bread market and had focused only on its contractual fresh bread and retail dry bread markets. He thought about the main strategic choices he had of going forward, either to revive its retail fresh bread segment or venture into a coffee shop business. The former was the bread and butter of the company in the last 50 years. However, he knew that re-entering this market was getting more difficult, as it requires competing head-to-head with the giant breadmakers. There were also issues of rising costs and high wastage. For the latter coffee shop project, the company did not have experience in directly “serving” the customers, with its businesses so far had been mainly in production. He pondered on the best decision to undertake to sustain the company’s profitability into the next generation. Few family businesses can pass this crucial stage. He knew he had to act fast to ensure that the company’s plans for the future could be successfully implemented. The case study is suitable for use in teaching courses in strategic management, organisational management and integrated case study for advanced undergraduates and postgraduates in the programmes of business administration, Muamalat administration and accounting.

The case study is suitable for use in advanced undergraduate students in management, business administration, Muamalat administration and postgraduate students in MBA, Master in Muamalat Administration or other related master’s programmes with a course in strategic management, organisational management and integrated case study.

Teaching notes are available for educators only.

CSS 11: Strategy.

Collaboration in agricultural value chains (AVCs) has the potential to increase smallholders’ participation in international value chains and increase their benefits from participation. This scoping review explores existing collaboration models among stakeholders of AVCs in developing countries, examines enablers and constraints of collaboration and identifies policy gaps.

We systematically searched three databases, CAB Abstracts, Econlit (EBSCO) and Agricola, for studies published between 2005 and 2023 and included 59 relevant studies on AVC collaboration.

The primary motivations for collaboration are to enhance market access and improve product quality. Key outcomes of collaboration include improvements in farmers’ welfare, market participation and increased production; only a few studies consider improved risk management as an important outcome. Robust support from government and non-governmental entities is a primary enabler of collaboration. Conversely, conflicts of interest among stakeholders and resource limitations constrain collaboration possibilities. Collaboration involving high-value crops prioritizes income increases, whereas collaboration involving staple crops focuses on improving household food security.

This study may have publication bias as unsuccessful instances of collaboration are less likely to be published.

This study is unique in highlighting collaboration models’ characteristics and identifying AVC policy and programmatic areas where private firms, farmers’ groups, local governments and donor agencies can contribute.

This study aims to evaluate how the criteria of sustainability standards (SS) ensure the social dimension of corporate sustainability (CS) in rural entrepreneurships using the case of banana agribusinesses in Magdalena (Colombia).

The methodological design was quantitative, explanatory and cross-sectional, where a sample of banana producers from Magdalena (Colombia) was selected. A structural equation model (SEM) was developed to evaluate the hypotheses. The SEM goodness-of-fit and fit indices were all acceptable.

There is a strong and statistically significant correlation between SS criteria and the social dimension of CS. In particular, local development is the most influential factor in shaping CS in the context of banana agribusinesses in Magdalena, Colombia, operating as rural entrepreneurship. Meanwhile, working conditions and human rights show moderate effects, while labor rights do not have a perceptible impact.

Only the SS criteria that ensure the social dimension of CS in the banana agribusinesses of Magdalena (Colombia) were considered. It is important to note that other variables may be involved in ensuring CS. Future research to identify these possible variables is recommended.

This investigation explores an understudied issue within the CS sphere, explicitly focusing on rural entrepreneurship in developing countries, notably Colombia. The study scrutinizes the impact of SS on the social dimension of CS in rural environments, using banana cooperatives as a case study and highlighting the value of developing strategies to help improve the CS performance of this type of organization.

El objetivo de esta investigación es evaluar cómo los criterios de los Estándares de Sostenibilidad (SS) aseguran la dimensión social de la Sostenibilidad Corporativa (CS) en los emprendimientos rurales utilizando el caso de los agronegocios bananeros en Magdalena (Colombia).

El diseño metodológico fue cuantitativo, explicativo y transversal, donde se seleccionó una muestra de productores bananeros del Magdalena (Colombia). Se desarrolló un modelo de ecuaciones estructurales (SEM) para evaluar las hipótesis. Los índices de bondad de ajuste y ajuste del SEM fueron aceptables.

existe una correlación fuerte y estadísticamente significativa entre los criterios de SS y la dimensión social de la SC. En particular, el desarrollo local aparece como el factor más influyente en la conformación de la SC en el contexto de las agroempresas bananeras de Magdalena, Colombia, que operan como empresas rurales. Mientras tanto, las condiciones de trabajo y los derechos humanos muestran efectos moderados, mientras que los derechos laborales no parecen tener un impacto perceptible.

sólo se consideraron los criterios de SS que aseguran la dimensión social de la SC en los agronegocios bananeros de Magdalena (Colombia). Es importante señalar que otras variables pueden estar involucradas en el aseguramiento de la CS. Se recomiendan futuras investigaciones para identificar estas posibles variables.

Esta investigación explora un tema poco estudiado dentro de la esfera de la Sostenibilidad Corporativa (SC), centrándose explícitamente en el empresariado rural en los países en desarrollo, en particular Colombia. El estudio analiza el impacto de los Estándares de Sostenibilidad (SS) en la dimensión social de la SC en entornos rurales, utilizando las cooperativas bananeras como caso de estudio y resaltando el valor de desarrollar estrategias que ayuden a mejorar el desempeño en SC de este tipo de organizaciones.

O objetivo desta pesquisa é avaliar como os critérios dos Padrões de Sustentabilidade (SS) garantem a dimensão social da Sustentabilidade Corporativa (SC) em empreendimentos rurais usando o caso das agroindústrias de banana em Magdalena (Colômbia).

O desenho metodológico foi quantitativo, explicativo e transversal, onde foi selecionada uma amostra de produtores de banana de Magdalena (Colômbia). Foi desenvolvido um modelo de equação estrutural (SEM) para avaliar as hipóteses. Os índices de adequação e de ajuste do SEM foram todos aceitáveis.

existe uma correlação forte e estatisticamente significativa entre os critérios de SS e a dimensão social da SC. Em particular, o desenvolvimento local aparece como o fator mais influente na formação da SC no contexto dos agronegócios da banana em Magdalena, Colômbia, que operam como empresas rurais. Entretanto, as condições de trabalho e os direitos humanos apresentam efeitos moderados, enquanto os direitos laborais não parecem ter um impacto percetível.

apenas foram considerados os critérios de SS que garantem a dimensão social da SC nas agroindústrias da banana de Magdalena (Colômbia). É importante notar que outras variáveis podem estar envolvidas na garantia da SC. Recomenda-se a realização de investigação futura para identificar estas possíveis variáveis.

Esta investigação explora uma questão pouco estudada no âmbito da Sustentabilidade Empresarial (SC), focando explicitamente o empreendedorismo rural nos países em desenvolvimento, nomeadamente na Colômbia. O estudo examina o impacto dos Padrões de Sustentabilidade (SS) na dimensão social da SC em ambientes rurais, utilizando cooperativas de banana como estudo de caso e destacando o valor do desenvolvimento de estratégias para ajudar a melhorar o desempenho da SC deste tipo de organização.

After completion of the case study, the students would be able to identify and evaluate organizational culture as a critical element of organizational resilience and assess its fit to the business context, evaluate different elements of organizational resilience and their contribution to business adaptation and develop leadership approaches that help adapt and leverage organizational culture to foster individual, team and organizational resilience.

This teaching case covers topics of organizational leadership, including organizational culture and organizational resilience. This case study is appropriate for the postgraduate and executive education programmes. This case study covers the approach to organizational leadership and resilience of the OKKO, a Ukrainian retail petrol station network. The dilemmas considered by top managers of the company emerged in February–April 2022 amid the unfolding Russian invasion of Ukraine. The case study protagonists solved multiple business and organizational dilemmas to continue efficient business operations while allowing the organization to adapt to a complex and fast-changing environment. They leveraged a distinct corporate culture, strong employee engagement and established business processes and management practices to ensure the viability of the business.

This case study is appropriate for postgraduate and executive education programmes. The level of difficulty is light to medium. Recommended pre-requisites are understanding human resources management terminology and reviewing preparation materials. The case study is suitable for teaching courses in leadership, people management and organizational development that cover corporate culture, leadership and organizational resilience.

CSS 6: Human resource management

Teaching notes are available for educators only.

The primary objective of this research is to draw a comparative analysis between Turkey and Italy in terms of how festival events function as catalysts for the endorsement of regional culinary delicacies. The study endeavours to elucidate the role of these festivals in fortifying the regional gastronomic landscape of both nations.

Adopting a comprehensive comparative methodology, this study meticulously scrutinises the gastronomy festivals spanning diverse geographical locales in both Turkey and Italy. Consideration is given to the standout food and beverage items spotlighted at these events and the venues where they are hosted. The research design takes into account the extensive cultural and geographical spectrum that characterises Turkey and Italy. The primary research method comprises web content analysis techniques. This method involves analysing textual data from online sources pertaining to gastronomy festival events in both countries. Web content analysis is instrumental in evaluating how such festivals are deployed in promoting indigenous gastronomic products and exploring the intricate dynamics between brand identity and brand image.

The research outcomes underscore the pivotal role that festival events play in elevating regional gastronomic products' profile in Turkey and Italy. It highlights the top 10 festivals and the most popular local culinary items on digital platforms. Additionally, the study offers a side-by-side comparison of the most celebrated gastronomic products in Turkey versus those that receive prominence in Italy.

This study enriches academic understanding by dissecting the nuances of how festivals contribute to the promotion of local gastronomic treasures. By juxtaposing Turkey and Italy, this research provides valuable insights into the influence of festivals on regional culinary promotion across diverse cultural milieus. This study makes substantial contributions to the fields of gastronomy, tourism, and brand promotion.

This research analyses the impact of customers and government regulations on the implementation of socio-environmental practices in certifying organic agricultural products. It explores the dyad’s relationship between the focal company and its suppliers in the application of socio-environmental practices.

This study uses a quantitative methodology through a survey approach, with a sample of 206 agro-extractivists from the acai berry supply chain. The data are evaluated using regression analysis.

The main results reveal that customer pressure positively influences the implementation of social and environmental practices, but suggest a non-significant relationship between government regulations and the impact on environmental practices implementation. Social and environmental practices are positively related to operational performance. A moderating effect of organic certification is found in the relationship between customer pressure and the application of environmental practices.

The main contributions are exploring the use of socio-environmental practices in an emerging economy and organic certification as a moderating variable, revealing an “institutional void” that may hamper the enforcement of government regulations.

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

This article explores the effect of entrepreneurial orientation (EO), governance and geographic location on the performance of Palestinian family-owned businesses.

This quantitative study uses data collected in the fall of 2022 from 180 Palestinian-owned family companies – 90 were located in Palestine and the other 90 were located in the USA. Using R software, multiple regression analysis was employed to examine the relationships between the constructs that formed the study's conceptual framework.

The results indicate that (1) the risk-taking, innovation and proactiveness dimensions of EO have a significant positive impact on the performance of Palestinian family-owned businesses; (2) Governance moderates the EO dimensions of risk-taking and proactiveness on the performance of Palestinian family-owned companies and (3) geographic location does not moderate the relationship between the EO and performance of Palestinian-owned family businesses.

The current intensified conflict in Palestine warrants exploring the role Palestinian family-owned businesses worldwide can play in rebuilding the local economies of Gaza and the West Bank. The following years will be crucial in determining how proactive risk-taking and innovation will support regional recovery and augment the entrepreneurial and reinvestment capacity of diasporic and home country-based Palestinian family-owned firms. Thus, our study into factors that might enhance these businesses' performance and growth potential is pertinent. A further contribution of this study is new insight into the particularities of Palestinian family-owned businesses, augmenting general theories associated with ethnic and diasporic entrepreneurship.