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Open Access
Article
Publication date: 9 February 2023

Claudia Aguirre, Salvador Ruiz de Maya, Mariola Palazón Vidal and Augusto Rodríguez

This study aims to analyze consumer motivations to share information about corporate social responsibility (CSR) activities through electronic word of mouth. It examines the roles…

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Abstract

Purpose

This study aims to analyze consumer motivations to share information about corporate social responsibility (CSR) activities through electronic word of mouth. It examines the roles of self-enhancement, identity signaling and social bonding as antecedents of consumers’ CSR engagement on social media.

Design/methodology/approach

A quantitative approach is used with a single-factor between-subjects experimental design in which the presence vs absence of CSR information on a company website is manipulated. The hypotheses are tested through structural equation modeling.

Findings

Results show that after viewing the company’s CSR message on its website, consumers who generated more CSR associations were more motivated to engage with the CSR information to satisfy fundamental personality traits (need for self-enhancement) and social relationship motivations (social bonding), which increased their intention to share the information.

Research limitations/implications

This study is restricted to CSR information on websites. Further research should consider what happens if such information is shared on social media, as consumers are more likely to spread CSR messages when they are shared by other public social network sites.

Practical implications

The study highlights the relevance of including CSR information on websites and offers insights into the importance of considering consumers in disseminating CSR information. Consumers share information when they have personal motivation for doing so.

Social implications

This study put the focus on the role of consumers in the diffusion of corporate information.

Originality/value

The results show the importance of personal motivations such as self-enhancement and social bonding in sharing CSR information on social media.

Propósito

El estudio analiza las motivaciones que tiene el consumidor para compartir información sobre acciones de responsabilidad social corporativa (RSC) a través de boca oído electrónico (eWOM). En particular, las motivaciones de mejora del auto-concepto, necesidad de mostrar una identidad deseada y la vinculación social.

Metodología

Se utiliza un diseño experimental entre sujetos donde se manipuló la presencia vs ausencia de información sobre la RSC de la empresa. Las hipótesis se contrastaron mediante un modelo de ecuaciones estructurales.

Resultados

Los resultados muestran que los consumidores con más asociaciones de RSC comparten más la información de RSC motivados por satisfacer la mejora del auto-concepto y vinculación social.

Implicaciones prácticas

El estudio destaca la importancia de generar contenido de RSC en el sitio web de la empresa, y la importancia de los consumidores en la difusión de información de dicha información.

Limitaciones

El estudio está restringido a la presencia de información de RSC en el sitio web de la empresa. Sería interesante evaluar lo que sucede si dicha información se comparte en redes sociales, en la medida en que los consumidores tienen mayor tendencia a compartir la información procedente de redes sociales.

Originalidad

Los resultados muestran la importancia de las motivaciones personales como la mejora del auto-concepto y la vinculación social a la hora compartir información de RSC en las redes sociales.

目的

本研究分析了消费者通过电子口碑分享企业社会责任(CSR)活动信息的动机。它研究了自我提升、身份信号和社会联系作为消费者在社交媒体上参与企业社会责任的前因的作用。

方法

采用单因素主体间实验设计的定量方法, 对公司网站上企业社会责任信息的存在与否进行操纵。假设通过使用R软件包lavaan的结构方程模型进行检验。

研究结果

结果显示, 在观看公司网站上的企业社会责任信息后, 产生更多企业社会责任联想的消费者更有动力参与到企业社会责任信息中, 以满足基本的人格特征(自我提升的需要)和社会关系动机(社会纽带), 这增加了他们分享信息的意向。

实践意义

该研究强调了将企业社会责任信息纳入网站的相关性, 并对在传播企业社会责任信息时考虑消费者的重要性提出了见解。消费者在有个人动机的情况下会分享信息。

研究局限性

本研究仅限于网站上的企业社会责任信息。进一步的研究应该考虑到社交媒体, 因为当消费者在其他公共社交网站上分享企业社会责任信息时, 他们更有可能进行传播。

原创性

研究结果表明, 在社交媒体上分享企业社会责任信息时, 自我提升和社会联系等个人动机的重要性。

Article
Publication date: 26 September 2018

Imanol Belausteguigoitia Rius and Dirk De Clercq

This paper aims to investigate the relationship of knowledge sharing with unethical pro-organizational behavior (UPB) and the potential augmenting effects of two factors…

Abstract

Purpose

This paper aims to investigate the relationship of knowledge sharing with unethical pro-organizational behavior (UPB) and the potential augmenting effects of two factors: employees’ dispositional resistance to change and perceptions of organizational politics.

Design/methodology/approach

Quantitative data come from employees in a Mexican manufacturing organization. The hypotheses tests use hierarchical regression analysis.

Findings

Knowledge sharing increases the risk that employees engage in UPB. This effect is most salient when employees tend to resist organizational change or believe the organizational climate is highly political.

Practical implications

Organizations should discourage UPB with their ranks, and to do so, they must realize that employees’ likelihood to engage in it may be enhanced by their access to peer knowledge. Employees with such access may feel more confident that they can protect their organization against external scrutiny through such unethical means. This process can be activated by both personal and organizational factors that make UPB appear more desirable.

Originality/value

This study contributes to organizational research by providing a deeper understanding of the risk that employees will engage in UPB, according to the extent of their knowledge sharing. It also explicates when knowledge sharing might have the greatest impact, both for good and for ill.

Objetivo

Este artículo analiza la relación entre compartir conocimiento y el comportamiento pro-organizacional no ético (CPE), así como el potencial efecto amplificador de dos factores: la resistencia al cambio de los empleados y la percepción del clima político de la organización.

Diseño/metodología/aproximación

Se emplean datos cuantitativos procedentes de los empleados de una organización manufacturera mejicana. Las hipótesis se contrastan utilizando análisis de regresión jerárquico.

Resultados

Compartir conocimiento aumenta el riesgo de que el empleado desarrolle CPE. Este efecto es mayor cuando los empleados muestran resistencia a los cambios organizativos o creen que el clima organizativo está altamente politizado.

Implicaciones prácticas

Las organizaciones deben desincentivar el CPE, y para hacerlo deben comprender que la probabilidad de que ocurra aumenta con el acceso al conocimiento de otros compañeros. Los empleados con acceso a este conocimiento pueden percibir que pueden proteger a la organización frente al escrutinio externo por medio de este comportamiento no ético. Este proceso puede activarse tanto por factores personales como organizacionales que hagan la aparición de CPE más deseable.

Originalidad/valor

Este estudio contribuye a la investigación proporcionando una comprensión más profunda del riesgo de que los empleados muestren CPE, en conexión con su grado de conocimiento compartido. También explica cuando compartir conocimiento puede tener un mayor impacto, para bien o para mal.

Objetivo

Este artigo analisa a relação entre compartilhar o conhecimento e comportamento pró-organizacional antiético (CPA), bem como o potencial efeito ampliador de dois fatores: a resistência a mudança de funcionários e a percepção do clima político da organização.

Design/metodologia/aproximação

Dados quantitativos são utilizados por funcionários de uma organização de manufatura mexicana. As hipóteses são testadas usando análise de regressão hierárquica.

Objetivo

Resultados – Compartilhar os resultados aumenta o risco de que o funcionário desenvolva o CPA. Esse efeito é maior quando os funcionários mostram resistência às mudanças organizacionais ou acreditam que o clima organizacional é altamente politizado.

Implicações práticas

As organizações devem desencorajar o CPA, e para isso devem entender que a probabilidade de isso acontecer aumenta com o acesso ao conhecimento de outros colegas. Os funcionários com acesso a esse conhecimento podem perceber que podem proteger a organização do escrutínio externo por meio desse comportamento antiético. Este processo pode ser ativado por fatores pessoais e organizacionais que tornam o surgimento de CPA mais desejável.

Originalidade/valor

Este estudo contribui para a investigação, fornecendo uma compreensão mais profunda do risco que os funcionários exibem CPA, em conexão com o seu grau de conhecimento compartilhado. Também explica quando o compartilhar conhecimento pode ter um impacto maior, para melhor ou para pior.

Article
Publication date: 2 February 2022

Fangxuan (Sam) Li, Jianan Ma and Yun Tong

This study aims to explore tourism live streamers’ motivations of sharing their travel experiences based on the grounded theory.

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Abstract

Purpose

This study aims to explore tourism live streamers’ motivations of sharing their travel experiences based on the grounded theory.

Design/methodology/approach

The use of purposive and snowball sampling methods was used to conduct 22 in-depth semi-structured interviews. The manuscript was analyzed based on the grounded theory.

Findings

This study identifies five tourism live streamers’ motivations of sharing their travel experience, including information sharing, entertainment, self-presentation, monetary incentives and socialization. Information sharing and entertainment are identified as the most important motivations of travel livestreaming (TLS) among the motivations. Monetary incentive is identified as a new motivation for tourism live streamers compared to other social media users.

Research limitations/implications

This study provides valuable suggestions for livestreaming platforms and tourism product providers to attract more tourism live streamers and better serve them.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies to offer empirical findings and discussions on tourism live streamers’ motivations of sharing their travel experiences.

目的

本研究旨在基于扎根理论探讨旅游直播主分享旅游体验的动机。

设计/方法

使用目的性和滚雪球抽样方法进行了22个深入的半结构化访谈。 本研究采用扎根理论对数据进行分析。

发现

本研究发现了五种旅游直播主分享旅游体验的动机, 包括信息共享、娱乐、自我展示、金钱激励和社交。信息共享和娱乐被认为是旅游直播最重要的动机。与其他社交媒体的用户相比, 货币激励被认为是旅游直播的新动机。

研究意义

本研究为直播平台和旅游产品提供商提供有用的建议, 以吸引更多的旅游直播者并更好地为他们服务。

创意/价值

这是对旅游直播主分享旅游体验的动机提供实证研究结果和讨论的首批研究之一。

Propósito

este estudio tiene como objetivo explorar las motivaciones de los transmisores en vivo del turismo para compartir sus experiencias de viaje según la teoría fundamentada.

Diseño/metodología/enfoque

Des méthodes d'échantillonnage raisonné et boule de neige ont été utilisées pour mener 22 entrevues semi-structurées approfondies. Le manuscrit a été analysé sur la base de la théorie ancrée.

Hallazgos

este estudio identifica las motivaciones de cinco transmisores en vivo del turismo para compartir su experiencia de viaje, incluido el intercambio de información, el entretenimiento, la autopresentación, los incentivos monetarios y la socialización. El intercambio de información y el entretenimiento se identifican como las motivaciones más importantes de la transmisión en vivo de viajes (TLS) entre las motivaciones. El incentivo monetario se identifica como una nueva motivación para el transmisor en vivo del turismo en comparación con los usuarios de otras redes sociales.

Limitaciones/implicaciones de la investigación

este estudio proporciona sugerencias útiles para que las plataformas de transmisión en vivo y los proveedores de productos turísticos atraigan a más transmisores turísticos en vivo y les brinden un mejor servicio.

Originalidad/valor

este es uno de los primeros estudios que ofrece hallazgos empíricos y debates sobre las motivaciones de los transmisores en vivo del turismo para compartir sus experiencias de viaje.

Open Access
Article
Publication date: 13 January 2023

Bianca Kronemann, Hatice Kizgin, Nripendra Rana and Yogesh K. Dwivedi

This paper aims to explore the overall research question “How can artificial intelligence (AI) influence consumer information disclosure?”. It considers how anthropomorphism of…

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Abstract

Purpose

This paper aims to explore the overall research question “How can artificial intelligence (AI) influence consumer information disclosure?”. It considers how anthropomorphism of AI, personalisation and privacy concerns influence consumers’ attitudes and encourage disclosure of their private information.

Design/methodology/approach

This research draws upon the personalisation-privacy paradox (PPP) and privacy calculus theory (PCT) to address the research question and examine how AI can influence consumer information disclosure. It is proposed that anthropomorphism of AI and personalisation positively influence consumer attitudes and intentions to disclose personal information to a digital assistant, while privacy concerns negatively affect attitude and information disclosure.

Findings

This paper develops a conceptual model based on and presents seven research propositions (RPs) for future research.

Originality/value

Building upon PPP and PCT, this paper presents a view on the benefits and drawbacks of AI from a consumer perspective. This paper contributes to literature by critically reflecting upon on the question how consumer information disclosure is influenced by AI. In addition, seven RPs and future research areas are outlined in relation to privacy and consumer information disclosure in relation to AI.

¿Cómo anima la IA a los consumidores a compartir sus secretos?

El papel del antropomorfismo, la personalización y los problemas de privacidad y perspectivas para la investigación futura

Resumen

Propósito

Este artículo explora la pregunta general de investigación “¿Cómo puede influir la inteligencia artificial (IA) en la divulgación de información por parte de los consumidores? Se analiza cómo el antropomorfismo de la IA, la personalización y la preocupación por la privacidad influyen en la actitud de los consumidores y fomentan la revelación de su información privada.

Diseño/metodología/enfoque

Esta investigación se basa en la paradoja de la personalización y la privacidad y en la teoría del cálculo de la privacidad para abordar la pregunta de investigación y examinar cómo la IA puede influir en la revelación de información de los consumidores. Se propone que el antropomorfismo de la IA y la personalización influyen positivamente en las actitudes de los consumidores y en su intención de revelar información personal a un asistente digital, mientras que la preocupación por la privacidad afecta negativamente a la actitud y a la revelación de información.

Conclusiones

Este artículo desarrolla un modelo conceptual basado en siete propuestas de investigación para el futuro.

Originalidad

Basándose en la paradoja de la personalización y la privacidad y en la teoría del cálculo de la privacidad, este artículo presenta un punto de vista sobre los beneficios e inconvenientes de la IA desde la perspectiva del consumidor. Este artículo contribuye a la literatura al reflexionar de forma crítica sobre la cuestión de cómo influye la IA en la revelación de información del consumidor. Además, se esbozan siete propuestas de investigación y futuras áreas de investigación en relación con la privacidad y la divulgación de información del consumidor en relación con la IA.

人工智能如何

鼓励消费者分享他们的秘密?拟人化、个性化和隐私问题的作用以及未来研究的途径

摘要

目的

本文探讨了 “人工智能如何影响消费者的信息披露?"这一总体研究问题。它考虑了人工智能(AI)的拟人化、个性化和隐私问题是如何影响消费者的态度并鼓励他们披露私人信息的。

设计/方法/途径

本研究借鉴了个性化-隐私悖论和隐私计算理论来解决研究问题, 并研究人工智能如何影响消费者信息披露。本文提出, 人工智能的拟人化和个性化对消费者向数字助理披露个人信息的态度和意图有积极影响, 而隐私问题对态度和信息披露有消极影响。

研究结果

本文在此基础上建立了一个概念模型, 并为未来的研究提出了七个研究命题。

原创性

在个性化-隐私悖论和隐私计算理论的基础上, 本文从消费者的角度提出了对人工智能的好处和坏处的看法。本文通过对消费者信息披露如何受到人工智能影响的问题进行批判性反思, 对文献做出了贡献。此外, 本文概述了与人工智能相关的隐私和消费者信息披露方面的七个研究命题和未来研究领域。

Open Access
Article
Publication date: 17 May 2022

Asim Qazi, Veronique Cova, Shahid Hussain and Ubedullah Khoso

This study aims to achieve three objectives: to explore the perception of consumers about supersized foods (in both pre- and post-consumption scenarios), to identify why consumers…

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Abstract

Purpose

This study aims to achieve three objectives: to explore the perception of consumers about supersized foods (in both pre- and post-consumption scenarios), to identify why consumers prefer supersized options over other available options and to determine the types of situations that push consumers to make such decisions.

Design/methodology/approach

This qualitative study uses the triangulation of projective methods, coupled with semi-structured interviews with 120 participants. The data was collected from major cities of Pakistan, using a convenient sample of 25 semi-structured interviews, 35 narratives and 60 sentence completions and constructions analyzed by performing thematic analysis.

Findings

The findings indicate that the antecedents of the purchase of supersized food include price/quantity trade-off, hunger, liking and the social setting of consumption. Such purchase decisions also lead to consequences such as saving after purchase, health concerns, food waste, guilt and satisfaction. The findings also reveal the factors that play a dual role of an antecedent and a consequence: sharing, social status, quantity and leisure time.

Practical implications

The knowledge of factors that make consumers select supersized foods can help marketers design deals that can control overconsumption and food waste. Instead of only focusing on the motivations behind the purchase of supersized foods, the authors also discuss the aspects of food purchase and consumption.

Originality/value

This study advances the literature on purchase decision, consumption and post-consumption of supersized foods, providing insights for food retailers, regulators and policymakers.

¿Cuándo y por qué los consumidores eligen alimentos de gran tamaño?

Propósito

Este estudio busca alcanzar tres objetivos: 1) explorar la percepción de los consumidores sobre los alimentos de gran tamaño (tanto en escenarios previos como posteriores al consumo), 2) identificar por qué los consumidores prefieren las opciones de gran tamaño sobre otras opciones disponibles, y 3) determinar qué tipo de situaciones empujan a los consumidores a tomar tales decisiones.

Diseño

Este estudio cualitativo emplea la triangulación de métodos proyectivos, junto con entrevistas semiestructuradas con 120 participantes. Los datos se recopilaron en las principales ciudades de Pakistán, utilizando una muestra conveniente de 25 entrevistas semiestructuradas, 35 narraciones y 60 terminaciones y construcciones de frases analizadas mediante la realización de un análisis temático.

Conclusiones

Los resultados indican que los antecedentes de la compra de alimentos de gran tamaño incluyen la relación precio/cantidad, el hambre, el gusto y el entorno social del consumo. Estas decisiones de compra también conllevan consecuencias como el ahorro después de la compra, la preocupación por la salud, el desperdicio de alimentos, el sentimiento de culpa y la satisfacción. Los resultados también revelan los factores que desempeñan un doble papel de antecedente y consecuencia: compartir, estatus social, cantidad y tiempo de ocio.

Implicaciones prácticas

El conocimiento de los factores que hacen que los consumidores seleccionen alimentos de gran tamaño puede ayudar a los responsables de marketing a diseñar ofertas que puedan controlar el consumo excesivo y el desperdicio de alimentos. En lugar de centrarse únicamente en las motivaciones que subyacen a la compra de alimentos de mayor tamaño, los autores también analizan los aspectos de la compra y el consumo de alimentos.

Originalidad

Este estudio supone un avance en la literatura sobre la decisión de compra, el consumo y el posconsumo de los alimentos de gran tamaño, proporcionando información a los minoristas de alimentos, a los reguladores y a los responsables políticos.

Palabras clave

Gran tamaño, Alimentos de gran tamaño, Consumo de alimentos, Estudio cualitativo, Técnicas proyectivas

Tipo de artículo

Investigación

消费者何时以及为何选择超大号食品?

目的

本研究旨在实现三个目标。1)探索消费者对超大号食品的认知看法(在消费前和消费后的场景下), 2)确定消费者为什么喜欢超大号食品而不是其他现有选择, 以及3)确定促使消费者做出这种决定的情况类型。

设计/方法/途径

这项定性研究采用了投射方法中的的三角测量, 以及对120名参与者的半结构化访谈。这些数据是从巴基斯坦的主要城市收集的, 研究者使用了一个方便性样本, 其中包括25个半结构式访谈, 35个叙述, 以及60个句子的完成和结构。这些数据通过主题分析来进行解析。

研究结果

研究结果表明, 购买超大号食品的前因包括价格/数量的权衡、饥饿感、喜好和消费的社会环境。这样的购买决定也导致了购买后的节省、健康问题、食物浪费、内疚和满足感等后果。研究结果还揭示了几个即是前因又是结果的双角色因素:分享、社会地位、数量和休闲时间。

实际意义

了解促使消费者选择超大号食品的因素可以帮助营销人员设计能够控制过度消费和食品浪费的交易。作者不仅仅关注了购买超大号食品背后的动机, 还讨论了食品购买和消费的各个方面。

原创性/价值

这项研究推进了关于超大食品的购买决策、消费和消费后的文献, 为食品零售商、监管者和政策制定者提供了见解。

关键词 超大, 超大食品, 食品消费, 定性研究, 投射技术

文章类型: 研究型论文

Details

Spanish Journal of Marketing - ESIC, vol. 26 no. 2
Type: Research Article
ISSN: 2444-9709

Keywords

Article
Publication date: 2 October 2007

Jörg Mannsberger and J. Brad McBride

The purpose of this paper is to examine the two‐step process of bank privatization in Mexico in the 1990s that necessitated a government bailout quite costly to Mexican taxpayers…

1804

Abstract

Purpose

The purpose of this paper is to examine the two‐step process of bank privatization in Mexico in the 1990s that necessitated a government bailout quite costly to Mexican taxpayers, and which has become emblematic as a cause of resentment against market liberalization among the Mexican public in recent years. This paper seeks to identify lessons to be learned from bank privatization in an important emerging market.

Design/methodology/approach

Information was collected through secondary sources and field research in Mexico and abroad.

Findings

The findings in this paper indicate that the bank privatization process was characterized by inadequate regulatory and financial controls which permitted large‐scale corruption and fraud resulting in a subsequent bank bailout by the Mexican Government. This created a major transfer of wealth from Mexican taxpayers to some of Mexico's wealthiest citizens, who owned or operated banks after the first wave of privatization. The subsequent sale of Mexican banks to foreign investors has also resulted in disappointment, as the quality of service remains poor and banks are inadequate in serving the financial needs of the private sector, necessary for the country's development.

Practical implications

This study identifies the flaws in the bank privatization process in an emerging market, as well as the problems presented by an inadequate legal and regulatory framework.

Originality/value

This is a case study of the background and current situation confronting the financial sector in a significant emerging market.

Details

International Journal of Emerging Markets, vol. 2 no. 4
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 23 August 2013

Ana María Lucia‐Casademunt, J. Antonio Ariza‐Montes and Alfonso Carlos Morales‐Gutiérrez†

Employee well‐being (WB) is a strategic reference of prime importance due to its impact on human capital, employee health and quality in working life, factors that are key to…

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Abstract

Purpose

Employee well‐being (WB) is a strategic reference of prime importance due to its impact on human capital, employee health and quality in working life, factors that are key to achieving successful organisations. The purpose of the current study is to assess the WB of female managers in the European workplace. The research analyses three dimensions (job satisfaction, comfort and enthusiasm) and the effect of job‐related factors on each one of these.

Design/methodology/approach

The Mental Health and Vitamin models (Warr, 1987) were taken as the starting‐point of the research. An alternative econometric method – an artificial neural network known as extreme learning machine was applied to a sample of 99 female managers collected from the 5th European Working Conditions Survey‐2010

Findings

The results obtained confirm that this methodology is valid to efficiently classify European female managers into those who feel satisfied with their jobs, calm and relaxed, and cheerful and in good spirits, and those who do not. Furthermore, the resulting model identifies the strongest factors important in determining the varied dimensions of occupational WB achieved.

Originality/value

Even today, despite the important contribution women managers make to the management of organisations, they have to face many challenges and overcome serious barriers in achieving and staying in positions of leaderships when compared to their male counterparts.

Propósito

El bienestar laboral constituye un referente estratégico de primer orden por su impacto sobre el capital humano – salud y calidad de vida laboral de los empleados –, en aras de alcanzar organizaciones exitosas. El objetivo del presente artículo es analizar el bienestar laboral a partir de sus tres dimensiones (satisfacción, confort y entusiasmo) de las mujeres que ocupan puestos de dirección en Europa y el efecto de ciertos factores laborales.

Diseño/metodología/enfoque

Se adopta como punto de partida los modelos teóricos de salud mental y vitamínico (Warr, 1987), aplicando un método econométrico novedoso – redes neuronales artificiales –, a una muestra de 99 mujeres directivas extraída de la V Encuesta Europea de Condiciones de Trabajo (2010).

Resultados

Los resultados obtenidos confirman la validez de esta novedosa metodología para clasificar eficazmente a las mujeres directivas que presentan un elevado grado de bienestar laboral. Por otra parte, con el modelo resultante se identifican los factores más determinantes para el logro de cada una de las dimensiones que constituyen el bienestar laboral.

Originalidad

Las mujeres directivas, quienes a pesar de lo mucho que tienen que aportar en la gestión de las organizaciones, aún hoy encuentran que su acceso y permanencia en los puestos de dirección está colmado de desafíos y barreras difíciles de superar en comparación con sus homólogos masculinos.

Article
Publication date: 24 July 2007

Melanie Chu

A comparative case study of two academic libraries in two continents aims to investigate reasons behind similarities and differences between Universidad del Bío‐Bío (UBB) in…

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Abstract

Purpose

A comparative case study of two academic libraries in two continents aims to investigate reasons behind similarities and differences between Universidad del Bío‐Bío (UBB) in Concepción, Chile, and California State University San Marcos (CSUSM).

Design/methodology/approach

Empirical data and interview transcripts are analyzed in the paper to provide insight into characteristics of academic libraries in an international context.

Findings

The paper finds that, while institutional age, student population size, and number of librarians are comparable, the services, usage, and collections at each library are distinct.

Originality/value

There are few international comparative case studies of academic libraries.

Details

New Library World, vol. 108 no. 7/8
Type: Research Article
ISSN: 0307-4803

Keywords

Article
Publication date: 26 June 2020

Edila Eudemia Herrera Rodríguez and Iván Andrés Ordóñez-Castaño

This research examines the likelihood that Panamanian and Colombian banks listed on their respective stock exchanges voluntarily disclose intangible liabilities based on such…

Abstract

Purpose

This research examines the likelihood that Panamanian and Colombian banks listed on their respective stock exchanges voluntarily disclose intangible liabilities based on such variables as their size, profitability, indebtedness, age and growth. The presented findings concur with agency theory, signalling theory and the owner-cost theory.

Design/methodology/approach

The authors propose a probabilistic model to test the influence of size, profitability, indebtedness, age and growth on the disclosure of intangible liabilities. The dependent variable, the disclosure index, was constructed from a dichotomous approach using Harvey and Lusch's (1999) model, which has 24 characteristics, plus six that we added in our research. These were grouped into four categories: procedures, human activity, information and organisational structure.

Findings

Banks in Panama and Colombia with a larger size, higher profitability, lower age and higher growth are more likely to disclose more information about their intangible liabilities. However, indebtedness does not serve as a determinant of the disclosure of these liabilities, even though its relationship is negative.

Research limitations/implications

The limitation of the research was the voluntary disclosure of information about these liabilities on firms' websites.

Practical implications

The contributions of this research are as follows. First, we used an intangible asset disclosure methodology to verify the disclosure of intangible liabilities, in line with Harvey and Lusch's model, as well as providing another six indicators, thereby producing an extended model. Second, being the first empirical research to study the disclosure of intangible liabilities in Panama and Colombia opens a door to future research on this topic.

Social implications

This research provides a significant practical contribution to society because banks listed on public stock markets, understanding that undisclosed intangible liabilities lead to opportunity costs in their profitability, might tend to disclose more information, thus promoting greater transparency in the market.

Originality/value

The main contribution of this research is applying an intangible asset disclosure methodology to the disclosure of intangible liabilities, following Harvey and Lusch's (1999) model, as well as the creation of an expanded model.

Details

Journal of Applied Accounting Research, vol. 21 no. 4
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 15 April 2019

Martín Solís and Ronald Mora-Esquivel

This study aims to develop and validate a scale to measure innovative culture in work teams of the public sector (ICT).

Abstract

Purpose

This study aims to develop and validate a scale to measure innovative culture in work teams of the public sector (ICT).

Design/methodology/approach

A mixed research design was followed. An initial literature review and a qualitative study identify the possible dimensions that give content to the construct of the innovative culture. Subsequently, two quantitative studies are carried out to explore the measurement scale and provide evidence of its reliability and validity.

Findings

The results show that the ICT construct is composed of ten dimensions and likewise, exhibit internal consistency and evidence of validity.

Originality/value

This study attempts to provide an additional contribution to the conceptualization and measurement of innovative culture, through the development of a scale that consolidates the different dimensions proposed by the authors. Besides, the scale developed is the only one, as far as we know, that has been created to evaluate innovative culture in work teams.

Details

International Journal of Innovation Science, vol. 11 no. 2
Type: Research Article
ISSN: 1757-2223

Keywords

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