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Product harm crises are becoming increasingly common, and recent examples include Toyota and Vioxx. This chapter examines country differences that impact consumer blame attributions for an ambiguous product harm crisis, and proposes a framework for a crisis response strategy. The first step involves assessing the level of uncertainty avoidance and crisis severity which serve as an indicator of the urgency felt by consumers to assess blame. The second step involves examining consumer beliefs and information processing biases to determine who consumers will most likely blame in order to resolve the uncertainty. Based on information gathered from these steps, a crisis response strategy is suggested for global brand managers.

Risk reporting in financial reports has a positive impact on the company and its stakeholders. The purpose of this research is to present a literature review using the bibliometric method with the title we used is Risk Reporting, and the keywords are risk disclosure, risk reporting, stakeholders, and stakeholder theory. Data processing in this chapter uses Publish or Perish (PoP) software and Vos Viewers. This study uses the Google Scholar database. The researcher scanned the journal by using Scimagojr.com to view the journal quartile. Before the search was revised, there were 230 papers from 1991 to 2021 (30 years). Researchers will see the development of risk reporting from several sides, such as the country of origin of the researcher, the type of industry that reports risk, the research methods that have been used so far, and the analysis used for reporting risk.

In a supplemental analysis, Krawczyk and Sawyers (1995) (K&S) found evidence that variations in engagement letter language affect the likelihood that taxpayers hold CPAs “responsible” for additional tax assessments, a broad measure of risk. We extend the K&S analysis by examining the effect of engagement letters on a larger set of precisely-defined tax practice risks. Our factor analysis identifies two risk constructs relating to client loss and reimbursement. MANCOVA shows that engagement letters reduce the likelihood of incurring both categories of risks. Also, some evidence suggests that higher-income participants are greater tax practice risks, and subjects with external loci of control represent higher client loss and reimbursement risks. Finally, we find that engagement letters reduce the percentage of professional fees subjects request as reimbursements following an unfavorable IRS audit and that prior legal suits, gender, age, and income level also may affect the fee reimbursement requested.

Purpose – In this chapter, we outline early sociological thinking on time rooted in various philosophies of time and review the relatively current research in the area of temporal perspective. Next, we define the scope of the social psychology of time and illustrate how and why social psychology has failed to properly and effectively include time as a central component of study. Finally, we link current thinking about time to group processes research, most directly to identity and social identity processes (though not exclusively), making clear the ways current and future approaches could benefit from including temporal perspectives.

Methodology – We review relevant research engaged with concepts related to time in psychology, sociology, and social psychology. On the foundation of our review and the identification of gaps in the literature, we provide insights and recommendations regarding how temporal perspectives may be adopted by existing knowledge bases in sociological social psychology.

Findings – As a conceptual chapter, this work presents no empirical findings. A review of the literature reveals a scarcity of research effectively embedding temporal perspectives in major areas of social psychological research.

Practical Implications – The recommendations we make for connecting temporal perspectives to existing research areas provide a practical foundation from which to develop new ideas.

Social Implications – This work contributes to the social psychology of time by detailing how time is an important, yet mostly overlooked, component to our understandings of many social psychological processes. In the effort to extend identity and social identity theory in specific, we add to the general knowledge of the self and self-processes via the incorporation of temporal perspectives.

Originality – This work is the first to explore how temporal perspectives in sociological social psychology are employed, but mostly, how they are underutilized. We make recommendations for how novel theoretical predictions may emerge by including perspectives about time in existing research programs.

This chapter explicates the theoretical basis and contribution of poststructuralism to the study of strategy and strategic management. More specifically, it focuses upon Foucauldian analysis which is contrasted to rationalist and interpretivist studies. Foucauldian analysis is not regarded as a corrective but as an addition to these established approaches to studying strategy. Notably, Foucault's work draws attention to how discourse constitutes, disciplines and legitimizes particular forms of executive identity (‘strategists’) and management practice (‘strategizing’). We highlight how Foucault's poststructuralist thinking points to unexplored performative effects of rationalist and interpretivist studies of strategy. Foucault is insistent upon the indivisibility of knowledge and power, where relations of power within organizations, and in academia, are understood to rely upon, but also operate to maintain and transform, particular ‘discourses of truth’ such as the discourses of ‘shareholder value’ and ‘objectivity’. Discourse, in Foucauldian analysis, is not a more or less imperfect, or ineffective, means of representing objects such as strategy. Rather, it is performative in, for example, producing the widely taken-or-granted truth that ‘organization’ is separate from ‘environment’. In turn, the production of this distinction is seen to enable and sanction particular and, arguably, predatory forms of knowledge, in which the formulation and application of strategy is represented as neutral, mirror-like and/or functional.

The purpose of this chapter is twofold. First, to show how the financial power of the fossil fuel industries and the prevalence of religious ideology in Congress are the two major obstacles preventing the U.S. government from taking action to slow down global warming. Then to evaluate various approaches to ‘satisfying our energy needs’, by showing a crucial dynamic behind our insatiable drive to consume energy, and to propose some ways of circumventing the current obstacles.

The approach is through a comprehensive study of the relevant evidence and academic literature, interwoven with philosophical reflections on their significance.

The findings are as follows: a major root of the current problem is the dysfunctional political system in the United States, which is corrupted by vast infusions of money from the fossil fuel industries and the dogmatic religious beliefs of Republicans in key positions on Congressional committees.

The implications are several. The proposed technological solutions to the ‘energy problem’ – nuclear power, carbon sequestration, fracking for natural gas and geo-engineering – only address the symptoms and ignore the dynamic that underlies them, exemplified in the story of Prometheus. If we continue to be driven by the Promethean spirit, we risk being subject to excruciating punishment as a result. The solution to our problems is a transition to clean and renewable sources of energy, accompanied by the kind of reduction in material desires that evidently makes for lives that are more fulfilled.

The value of the philosophical perspective on this topic is that it highlights questions of value that otherwise remain inexplicit.

This manuscript reports an exploratory investigation to integrate emotions into the study of post-crisis communication. Using the discussion of the role of affect in Attribution Theory, the research integrates emotion into Situational Crisis Communication Theory (SCCT), one approach to post-crisis communication. SCCT uses crisis responsibility, how much people believe the organization is responsible for the crisis, to determine the most effective post-crisis communication strategy for protecting the organization's reputation. The research examines the amount of sympathy, anger, and schadenfreude generated by a variety of crisis types. The focus is on the connection between these three emotions and perceptions of crisis responsibility. The results suggest how emotion can be integrated into post-crisis communication and supports the value of including emotion in future research.

Online reputation manager has become increasingly important in tourism industry. Managers, regardless of working for a hospitality structure or a tourism destination, are paying more and more attention in respect of the importance of reputational levels. Online reputation, in fact, originates in visitor's user-generated contents (UGCs) but reverberates on the whole web, on successive visitors' attitude and behavior, and on managed organization performances. How to manage online reputation in tourism and destination management anyway mostly stayed an anecdotal topic for many years. While best practices exist, indeed, literature has frequently neglected their systematization. Building on this need, this book will try to improve and organize the existing body of knowledge on this topic to help future hotel and destination managers to better deal with the mounting environmental complexity.