Many consumer-focused corporate social responsibility (CSR) studies suggest a positive link between the responsibility demonstrated by a company and consumers’ intention…
Many consumer-focused corporate social responsibility (CSR) studies suggest a positive link between the responsibility demonstrated by a company and consumers’ intention to favor the company in their purchases. Yet an analogous causal effect between corporate social and financial performances is not evident. This chapter conceptualizes how social desirability and cynicism contribute to the discrepancy between consumers’ attitudes and their actual purchase behavior, and analyzes why consumer choices indicated in surveys do not consistently convert into actions.
We develop a conceptual framework based on hybrid choice modeling to estimate the impact of two new variables, Corporate Social Desirability and Corporate Social Cynicism, on CSR research. The model presented synthesizes research findings from the fields of CSR and psychology with a discrete choice methodology that allows inclusion of psychological aspects as latent variables.
The goal of the framework is to bridge the gap between choices stated by consumers in CSR surveys and their actual choices by quantifying and extracting the effects of biases that otherwise threaten the validity of such survey results. As the next step, the practical value of the model must be evaluated through empirical research combining a CSR choice study with social desirability and cynicism measurement.
The framework proposes a novel way of controlling CSR surveys for potential biases created by social desirability and cynicism and enables quantification of this impact, with potential application to other fields where psychological aspects may distort research results. Future empirical evidence based on the framework may also offer new insights into the mechanisms by which the two biases distort findings.
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product…
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).
This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.
The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.
This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.
This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.
Several studies have proposed that small- and medium-sized enterprises (SMEs) lack resources and experiential knowledge to internationalise to distant markets. The authors…
Several studies have proposed that small- and medium-sized enterprises (SMEs) lack resources and experiential knowledge to internationalise to distant markets. The authors argue that SMEs can handle the lack of these tangible and intangible internal resources through external collaborations; they can achieve success in international markets by collaborating with business partners. The role of inter-firm marketing collaboration and its impact on internationalisation efforts has not been thoroughly studied, particularly in the context of SMEs. This study will thus advance our understanding of SMEs’ inter-firm marketing collaborations and how they influence performance in international markets. In this chapter, authors conceptually develop this line of arguments through an extensive literature review and develop some hypotheses and a framework that can be empirically tested. The authors believe this framework will serve as a starting point for further studies on this topic. Theoretically, we endeavour to contribute by showing that firms can enhance their level of international performance through inter-firm collaboration. The authors believe this type of study would have considerable theoretical as well as managerial implications in this important field of research.