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Article
Publication date: 25 August 2022

Giampaolo Viglia and Diletta Acuti

This study encourages a quantum leap knowledge encouraging tourism researchers to measure actual behavior.

Abstract

Purpose

This study encourages a quantum leap knowledge encouraging tourism researchers to measure actual behavior.

Design/methodology/approach

This study enhances the contribution of scholars to the achievement of Sustainable Development Goals; it is key to understand how to alleviate the distance between consumers’ intentions and behavior.

Findings

This study proposes a conceptual figure that shows how relative value, rationality and social desirability are the key determinants that hamper intentions in becoming behaviors.

Originality/value

This study encourages scholars to consider consumers’ perceptions and the relative value they attribute to sustainability in their decision-making and to conduct field studies that observe consumer behavior in the real world and measure not just the intentions, but what is actually happening.

设计/方法/途径

为了提高学者们对实现可持续发展目标的贡献, 关键的问题是要了解如何减少消费者的意图和行为之间的距离。

目的

我们想鼓励旅游研究人员测量实际行为, 成就一个飞跃性的知识。

结论

我们提出了一个概念图, 显示了相对价值、理性和社会期望是如何成为阻碍意图变成行为的关键决定因素的。

原创性/价值

我们鼓励学者们考虑消费者的看法和他们在决策中赋予可持续性的相对价值, 并进行实地研究, 观察消费者在现实世界中的行为, 不仅衡量意图, 更要衡量实际发生的情况。

Diseño/metodología/enfoque

Para mejorar la contribución de los estudiosos a la consecución de los Objetivos de Desarrollo Sostenible, es fundamental entender cómo se puede paliar la distancia entre las intenciones y el comportamiento de los consumidores.

Propósito

Queremos impulsar un salto en el conocimiento que anime a los investigadores del turismo a medir el comportamiento real.

Resultados

Proponemos una figura conceptual que muestra cómo el valor relativo, la racionalidad y la deseabilidad social son los determinantes clave que dificultan que las intenciones se conviertan en comportamientos.

Originalidad/valor

Animamos a los estudiosos a tener en cuenta las percepciones de los consumidores y el valor relativo que atribuyen a la sostenibilidad en su toma de decisiones y a realizar estudios de campo que observen el comportamiento de los consumidores en el mundo real y midan no sólo las intenciones, sino lo que realmente ocurre.

Open Access
Article
Publication date: 17 June 2021

Marco Bellucci, Diletta Acuti, Lorenzo Simoni and Giacomo Manetti

This study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether and how…

2919

Abstract

Purpose

This study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether and how sustainability reporting practices in the aftermath of a scandal can influence the perceptions of stakeholders in terms of hypocrisy and legitimacy.

Design/methodology/approach

The present research represents a companion paper to another study in this issue that investigates the adaptation of companies' reporting behaviors after a scandal. The results of the initial qualitative study informed the subsequent quantitative study developed in this article. The authors build on the evidence of the main paper and perform a 2 × 2 between-subjects experiment to examine how stakeholders perceive the actions of companies that aim to restore their eroded legitimacy through social, environmental and sustainability (SES) reporting.

Findings

The results suggest that when companies take responsibility and develop remedial, socially responsible corporate activities are perceived as less hypocritical and more legitimate. Moreover, we show an interaction effect between taking responsibility and developing remedial socially responsible actions on hypocrisy and legitimacy perception.

Originality/value

The present research takes advantage of an experimental design to investigate the effects of the adaptation of SES reporting from the perspective of stakeholders. The study provides insightful theoretical and practical implications for managers regarding how to handle a reputational loss and avoid perceptions of hypocrisy.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 23 July 2021

Marco Bellucci, Diletta Acuti, Lorenzo Simoni and Giacomo Manetti

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social…

3645

Abstract

Purpose

This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.

Design/methodology/approach

The present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.

Findings

Four patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.

Originality/value

Using a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 17 September 2019

Diletta Acuti, Valentina Mazzoli, Laura Grazzini and Rinaldo Rinaldi

The purpose of this paper is to advance the understanding of wine by the glass (WBG) consumption as a new growing trend in wine consumption. To this end, the roles of risk…

Abstract

Purpose

The purpose of this paper is to advance the understanding of wine by the glass (WBG) consumption as a new growing trend in wine consumption. To this end, the roles of risk perception, wine involvement and variety seeking are investigated in determining WBG purchase intentions.

Design/methodology/approach

Two studies based on a scenario-based survey have been conducted. In Study 1 (n=248), the relationship between WBG risk perception and WBG purchase intention mediated by variety seeking is tested. In Study 2 (n=200), the relationship between wine involvement and WBG purchase intention with the mediating role of variety seeking is analysed.

Findings

Results show that variety seeking plays a key role in determining WBG purchase intentions considering both WBG perceived risk and wine involvement as independent variables.

Research limitations/implications

The study advances the literature on WBG consumption by enclosing the psychological mechanism (i.e. variety seeking) behind consumers’ WBG purchase intentions. The main limitation of this study lies in it being conducted in a single country (i.e. Italy).

Practical implications

This paper provides useful guidelines for wine managers. Specifically, variety seeking can attract consumers in new wine-consuming places based on a rich assortment. Moreover, it can present a challenge to wine producers in creating brand loyalty.

Originality/value

Although WBG is a growing trend in wine consumption, empirical studies are still scant and a deeper comprehension of its antecedents and consequences is needed. By showing variety seeking as the mechanism behind WBG consumption, this study offers a new theoretical explanation of this phenomenon.

Details

British Food Journal, vol. 122 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 10 August 2020

Wiktor Razmus, Valentina Mazzoli, Diletta Acuti and Sonja Grabner-Kräuter

The study aims to shed light on cross-country comparisons of brand engagement in self-concept (BESC) among consumers from European countries and to link presumed differences with…

Abstract

Purpose

The study aims to shed light on cross-country comparisons of brand engagement in self-concept (BESC) among consumers from European countries and to link presumed differences with country-level economic growth and materialism. This study contributes to the literature on the customer–brand relationship and provides implications for international branding strategies.

Design/methodology/approach

This observation study explored levels of BESC in three European countries. Questionnaire data were collected from consumers of Austria (N = 302), Italy (N = 431) and Poland (N = 410) with the purpose to make cross-country comparisons of BESC among consumers.

Findings

The results provide evidence for partial scalar invariance of the BESC scale. Cross-country comparisons of latent means reveal that Polish consumers score higher on BESC than consumers from Austria and Italy. Moreover, Austrian consumers score higher on BESC than Italian consumers.

Research limitations/implications

Culture as a contextual factor of BESC should be studied further. The findings should be replicated with non-convenience samples in additional cultural contexts to improve the generalizability of data. Structural equation modeling could be used to investigate psychological drivers of BESC differences.

Practical implications

The findings coming from the cross-country comparisons of BESC are of practical relevance to marketing managers: they should tailor their branding and communication strategies accordingly.

Originality/value

So far, the understanding of cross-cultural and cross-country differences in consumer–brand relationships has remained limited. This study adopts a rigorous approach to cross-cultural research enriching the literature on BESC from a cross-country perspective.

Details

Journal of Consumer Marketing, vol. 37 no. 7
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 8 August 2019

Marco Bellucci, Lorenzo Simoni, Diletta Acuti and Giacomo Manetti

The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical…

4295

Abstract

Purpose

The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports.

Design/methodology/approach

Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA.

Findings

Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective.

Originality/value

The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 January 2024

Nayla Khan, Diletta Acuti, Linda Lemarie and Giampaolo Viglia

The intention of consumers to behave sustainably is not a reliable predictor of sustainable hospitality choices. This intention-behaviour gap represents one of the biggest…

Abstract

Purpose

The intention of consumers to behave sustainably is not a reliable predictor of sustainable hospitality choices. This intention-behaviour gap represents one of the biggest challenges for marketers and environment-friendly businesses. To address this issue, this study aims to draw upon the intention-behaviour gap. The authors revise the sustainable hospitality literature to identify the limitations, to evaluate the extent to which the intention-behaviour gap is embedded in the hospitality literature and to provide practical guidance on how to move research forward in the sustainable hospitality field.

Design/methodology/approach

The authors adopted a five-step process to review and analyse 71 scientific papers published in 14 Hospitality Journals. The authors developed a descriptive overview of the literature showing the publications in this field over the years, the sustainability practices implemented by companies and consumers and the setting of the studies. Finally, the authors conducted a critical analysis of research in sustainable hospitality adopting the intention-behaviour gap lens.

Findings

Leveraging the descriptive overview and critical analysis, the authors offer four directions for future research to address the existing literature limitations. The authors encourage scholars to expand the scope of the research setting, investigate diverse sustainability practices, integrate existing knowledge on the intention-behaviour gap into sustainable hospitality research and combine traditional research methods with emerging technologies.

Practical implications

This study exposes the theoretical challenge of applying conventional behaviour theories to sustainable hospitality, prompting a call for framework re-evaluation. It offers practical insights, empowering researchers, marketers and policymakers to navigate and mitigate the intention-behaviour gap in sustainable hospitality.

Originality/value

The originality of this paper is underscored by its distinctive focus on the unique intention-behaviour gap within sustainable hospitality, coupled with a compelling call to re-evaluate traditional behavioural frameworks. It provides a roadmap for future research in sustainable hospitality, benefiting researchers, policymakers and marketers in promoting sustainable initiatives.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 5
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 10 March 2020

Romeo Bandinelli, Diletta Acuti, Virginia Fani, Bianca Bindi and Gaetano Aiello

The present research expands the debate on environmental sustainability in the wine industry. Since the literature on sustainability and wine is relatively recent, current results…

8688

Abstract

Purpose

The present research expands the debate on environmental sustainability in the wine industry. Since the literature on sustainability and wine is relatively recent, current results do not cover all the practices that can be implemented along the wine supply chain. Thus, the paper presents a classification of environmental practices specific for the wine industry, according to the increased attention that has been paid to this topic in recent years. Moreover, it investigates the adoption level of these practices with reference to Italian wine producers.

Design/methodology/approach

The research presents a systematic literature review including papers published in academic journals during the past 30 years and in Italian specialised magazines. This methodology is useful to provide a clear overview of sustainable practices that can be adopted along the wine supply chain. Therefore, an empirical study based on the results of an online survey shows how wineries approach environmental sustainability.

Findings

The literature review provides a definition and classification of environmental practices in the wine industry, as well as identification of those that require further attention in the literature, suggesting future research paths. The results of the online survey give an overview of the adoption level of environmental practices and highlight widespread attention to all the listed environmental practices, including those not adopted.

Originality/value

From a theoretical point of view, this paper fills a literature gap in terms of the definition and classification of environmental practices that cover all wine supply chain processes, also providing a useful instrument for wine companies' managers. Moreover, the results of the empirical research give an overview of the adoption level of environmental practices in one of the most relevant countries in terms of wine production and highlight widespread attention to all the listed environmental practices, including those not adopted.

Details

British Food Journal, vol. 122 no. 5
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 9 November 2020

Roberta Discetti

The purpose of this paper is to investigate the relationship between consumer movements and sustainability certification bodies in the development of food-related consumer…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between consumer movements and sustainability certification bodies in the development of food-related consumer campaigns.

Design/methodology/approach

This paper adopts a longitudinal approach to the study of an empirical case, the Fairtrade Towns (FTT) movement in the UK. It combines netnographic analysis on the FTT’s online forum with interviews with members of the community and of the certification body coordinating the movement.

Findings

The author conceptualises Sustainably Certified Consumer Communities (SCCC) as a distinct sub-group of consumer movements whose identity coalesces around a sustainable certification and that mobilises supporters with the purpose of promoting social change through the marketplace. The longitudinal approach allows the identification of definitional elements, main practices and unresolved tensions of this concept.

Originality/value

Research addressing the social movement dimension of contemporary food-related sustainability certification is limited. The present study advances consumer research through the conceptualisation of SCCC and contributes to a new understanding of the political roles that market-oriented certification bodies can play in consumer activism. From a managerial perspective, it provides valuable insights into practitioners interested in fostering community engagement.

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