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Consumer perception of corporate brand equity has primarily focused on product brand dimensions, neglecting considerations at the firm analysis level. Assessing corporate brands requires different criteria relevant to the competitiveness of companies, such as their prominence, management and meeting society’s demands. In this sense, this study aims to develop and validate a scale of corporate brand equity founded on consumer perceptions, transcending industry boundaries and comparing its relationship with companies' market share.

The authors used an integrative approach to clarify the construct’s domain, building on previous measures. They took several steps to select appropriate items, refine the measure, validate it through reliability tests and convergent and discriminant analyses, test the validity of the second-order formative structure of corporate brand equity and assess associations between first-order factors, the second-order factor and market share.

The model identifies three first-order dimensions of corporate brands (presence, outstanding management and responsible) that shape the second-order factor (corporate brand equity). They are directly related, but not proportionally, to market share, contributing to the general and joint assessment of the company’s competitive performance considering the consumer.

To the best of the authors’ knowledge, this study is the first attempt to develop a comprehensive measurement model of corporate brand equity that considers the firm level of analysis, combines metrics from previous research on corporate brand evaluation criteria and includes consumer perceptions of the company’s competitiveness, unifying branding theory with the theory of the marketing firm.

Corporate hypocrisy occurs when a discrepancy exists between corporate talk and actions. As companies assume more extensive economic, societal and global roles, they are more likely to encounter situations in which their words and actions are inconsistent. Therefore, a company’s ability to cope with such situations is becoming increasingly important. This study aims to examine the negative effects of corporate hypocrisy on corporate reputation. First, it reveals the underlying mechanisms by presenting corporate trust and affective commitment as parallel mediators. Additionally, it explores how corporate social responsibility (CSR) perceptions mitigate the indirect effects of corporate hypocrisy.

Data were collected through an online survey conducted at two time points in the context of Korean retail banking companies. A total of 313 respondents participated in a two-wave online survey using a multistage sampling technique to ensure a representative population sample. This study used the Mplus-based Hayes’ PROCESS Macro to test the research hypotheses.

The results show that corporate hypocrisy negatively affects corporate reputation by impeding customers’ corporate trust and affective commitment. These negative indirect effects are mitigated when customers’ perceptions of CSR are high.

By establishing a parallel moderated mediation model that captures the impact of corporate hypocrisy. To the best of the authors’ knowledge, this study presents important academic and managerial implications that have not been provided in the literature.

This study aims to explore how brands’ degree of internationalization influences consumers’ attitudes toward brands’ engagement in cross-border philanthropy by taking legitimacy as a mediating mechanism. The authors further investigate the moderating role of cause acuteness in this effect to identify practical strategies for managers.

The hypotheses are tested via laboratory experiments. In brief, Study 1 investigates the relationship between a brand’s degree of internationalization and perceived legitimacy for corporate cross-border philanthropy and the impact of internationalization on consumers’ brand evaluations of such philanthropy. Study 2 addresses the moderating role of cause acuteness.

The authors discover that companies with a high (vs low) degree of internationalization gained more legitimacy, and thus better brand evaluations, upon engaging in corporate cross-border philanthropy. This effect reverses when the causes are related to sudden disasters rather than ongoing tragedies.

This study provides valuable guidance for marketers seeking to leverage cross-border philanthropy to enhance consumers’ brand attitudes. Specifically, brands’ degree of internationalization should be consistent when performing cross-border philanthropy. Otherwise, brands will struggle to gain legitimacy and will earn less favorable consumer evaluations.

This work enriches the literature on corporate social responsibility in the domain of cross-border philanthropy and elucidates consumers’ attitudes toward this type of philanthropy in a corporate context. This study also meaningfully contributes to research on brands’ internationalization and legitimacy.

This study aims to examine the relationship between brand innovativeness, brand attitude and brand equity within the service industry. Despite the prior literature’s acknowledgement of the importance of brand innovativeness, the previous studies on its impact on brand equity have yielded inconsistent results. This study also explores the moderating effect of perceived brand ethicality on the relationship between brand innovativeness, brand attitude and brand equity.

This study collected the self-administered survey data of 402 respondents in the Chinese retail banking sector and employed a moderated mediation analysis to examine the research hypotheses.

Brand innovativeness positively influences brand equity, and brand attitude mediates the effect. Perceived brand ethicality strengthens the positive association between brand innovativeness and brand equity.

This study contributes to the extant brand literature by demonstrating how the positive impact of brand innovativeness transcends brand evaluation to impact overall brand equity; it also reveals the mechanism through which brand innovativeness affects brand equity. The findings advance the under-researched issue of whether consumer perceptions of a brand’s ethical conduct affect the efficacy of brand innovativeness in brand equity.

This study describes how a multinational enterprise (MNE) gains acceptance after rebranding acquired brands from different countries among its internal and external stakeholders and identifies factors that influence this process.

The study employed a single case-study approach, including 18 semi-structured in-depth interviews with employees of a firm involved in the rebranding process in six countries. The countries are Sweden, Germany, the United States, Brazil, Colombia and Mexico.

The findings reveal how the MNE integrated brands it acquired in different international markets into one overarching corporate brand. The study shows that in emerging countries, external legitimation (external implementation process, country profiles and customer buy-in) constitutes the most significant challenge. By contrast, in developed countries, internal legitimation (employee buy-in and internal implementation process) is more challenging.

The study contributes to and extends the rebranding literature by using a legitimation lens to analyze the rebranding process. This lens shows how internal and external stakeholders are both crucial to successful rebranding. The study provides a comprehensive perspective of the process, identifies challenging factors and differentiates between their importance in emerging and developed countries.

To address the dearth of research on how firms legitimize a new brand in different national contexts, the study compares the rebranding process in multiple countries and discusses the factors influencing the rebranding process.

This case study aims to simulate the learners’ thoughts about the earnest comprehension of sustainable brands with zero waste policy. It will further prompt them to anatomize the growth strategy of a sustainable brand, as it delineates the challenges faced by a woman ecopreneur. In response to these causative conundrums, the incumbent would be able to develop an understanding on the evolving landscape in context to the association between meeting consumer expectations, brand positioning and its channelization towards growth and revenue generation. Furthermore, the learners will be able to analyse the stages of product life cycle of a sustainable product and recommend an effective strategic plan to meet the consumer expectations and achieve desired growth by the application of Kano model.

Thenga was a home-grown brand from Kerala (God’s own country) founded by Maria Kuriakose, a native of Kerala in 2019. Unlike other brands, which were using coconut as a source of flesh, water and oil, Kuriakose came up with an idea of using the tossed shells of coconuts which eventually used to end up at landfills. These shells were crafted into aesthetics by the team of Thenga while adhering to the zero-waste policy. The brand gained momentum with the overwhelming positive response from the natives of Kerala and carved a way across the boundaries of Kerala, gradually reaching to every corner of India. Kuriakose thought of scaling the brand in the international boundaries as well. Within no time, the brand was a success. However, over the time, the brand was confronted with two broad dilemmas. First, non-uniformity in the sizes of the products, especially in bulk orders where maintaining uniformity was essential. The customers complained that there was no uniformity in the size of the products because for gifting purposes, they wanted all the products to look alike. And second, selecting the stringent quality shells because the ones exposed to sun for a very long time were not ideal for crafting the products due to the cracking of the shells, thereby affecting their durability. It became difficult addressing to these complex issues because the shells were nature’s creations. These issues were very different from the managerial dilemmas. Would the perspectives of management provide a solution? Kuriakose had to find a way out in the long term for the survival of the brand especially during its growth phase.

The case study is relevant for students in disciplines of entrepreneurship, green marketing, brand management, corporate social responsibility and strategy. It is designed for advanced MBA/PGDM and capstone courses. The case study also addresses the elements of customers’ perceptions towards innovative products and can be used as an addition for marketing courses dealing with strategies to improve the awareness and adoption of sustainable products.

Teaching notes are available for educators only.

CSS 4: Environmental management.

Employer branding (EB) has become a powerful tool for organizations to attract employees. Recruitment communication ideally reveals the image that companies want to portray to potential employees to attract talents with the right skills and competences for the organization. This study explores the impact of EB on employer attractiveness by testing how pre-existing employee preferences interact with EB and how this interaction affects employer attractiveness.

A quasi-experiment among 289 final-year students was used to test the relationships between EB, perceived employer image, person-organization (P-O) fit and employer attractiveness, and the potential moderating variables of pre-existing preferences, in this case operationalized as locational preferences. Students are randomly assigned to four vacancies: one with and one without EB cues in two different locations: Groningen and Amsterdam. The authors used standard scales for attractiveness, perceptions of an employer and person-organization fit. The authors test the relationships using a regression analysis.

Results suggest that if respondents have previous predispositions, then their preference can be enhanced using an EB-targeted strategy. Based on these results, the authors can conclude that EB and related practices can be successful avenues for organizations in the war for talent, particularly if they reaffirm previous preferences of potential employees.

The research is original in the way it provides empirical evidence on the relationship between EB and attractiveness, particularly when previous employee preferences exist. This is of value to employers using EB as a tool to influence employer attractiveness.

This paper seeks to explore the influence of generative artificial intelligence (GenAI) on employee performance in the workplace, viewed from a managerial perspective. It concentrates on key elements such as employee engagement, trust in GenAI and attitudes toward its implementation. This exploration is motivated by the ongoing evolution of GenAI, which presents managers with the crucial task of understanding and integrating this technology into their strategic frameworks.

We collected 251 responses from managers and senior managers representing companies that have embraced GenAI in Spain. A hierarchical regression analysis was employed to examine the hypotheses. Subsequently, mediating effects and moderated mediation effects were scrutinized using the bias-corrected bootstrapping method.

The data analysis suggests a significant enhancement in employee engagement and performance from a managerial perspective, attributed to improved attitudes and trust toward the adoption of GenAI. This conclusion is drawn from our research conducted with samples collected in Spain. Notably, our findings indicate that while positive attitudes toward GenAI correlate with enhanced engagement and performance, there exists a weakening effect on the significant positive impact of GenAI adoption in the workplace. This suggests that GenAI is still in its early stages of adoption within these companies, necessitating additional time for managers to develop greater confidence in its efficacy.

This study represents one of the pioneering investigations centered on the implementation of GenAI within the workplace context. It contributes significantly to the existing body of literature concerning the stimulus-organism-response (S-O-R) model in technology innovation adoption within work environments.

This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether governance mechanisms moderate this relationship.

The sample covers the period between 2002 and 2021, during which CSR award data were available in the Thomson Reuters Eikon/Refinitiv database. The empirical models are based on country, industry and year fixed-effects regression.

While the main findings produced an insignificant result for access to debt, they indicated strong evidence for the positive relationship between CSR awarding and the cost of debt. Moreover, the moderating effect highlights that while the sustainability committee helps CSR-awarded companies access debt more easily, independent directors help firms decrease the cost of debt via CSR awarding. Furthermore, the results differ between the US and the non-US samples, earlier and recent periods, high- and low-leverage firms and large and small firms.

For the first time, to the best of the authors’ knowledge, the authors assess whether social reputation via CSR awarding facilitates access to debt and decreases the cost of debt in an international and cross-industry sample. Little is known about the effect of social reputation on loan contracting, although social reputation conveys broader information that goes beyond the firm’s internal (performance) and external (reporting) CSR practices. The authors also draw attention to the differing roles of distinct governance mechanisms in leveraging social reputation for loan contracting.

This study aims to provide a qualitative framework for satisfactory sustainable education for international accounting students using a meta-synthetic approach.

To determine the components and indicators of satisfactory sustainable education for international accounting students, a meta-synthesis allows for the attainment of the objectives of study. In the first phase of study, international related literature was reviewed (n = 2,176). After several screenings for measuring the quality of the related literature including Critical Appraisals Skills Program (CASP), the total number of selected papers was 48, and 2,128 were excluded.

The present research proposed a comprehensive conceptual model for sustainable education and international accounting students’ satisfaction, with seven components and 63 indicators. To assess the credibility of phases, the indicators were presented to five experts independently. The reliability of the proposed conceptual model was tested using Cohen’s Kappa coefficient and analyzed in SPSS. Kappa’s coefficient showed that the agreement level was high and the reliability was high too.

Sustainable education and student satisfaction are crucial for maintaining a competitive international education market. There are ongoing debates about accounting education, particularly accreditation challenges and the need for clear regulations on academic interaction with practice. Accounting education has also been criticized for being outdated, promoting surface-level learning and neglecting the development of broader skills in university graduates. Therefore, it is important to understand sustainable education for international accounting students. The present study aims to identify the aspects of accounting educational services that international accounting students perceive important for increasing satisfaction. This research provides empirical evidence and suggests potential avenues for future research in other countries.