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1 – 10 of 282Floriana Fusco, Pietro Pavone and Paolo Ricci
This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand…
Abstract
Purpose
This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.
Design/methodology/approach
The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.
Findings
Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.
Originality/value
The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.
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Jia Wei Chin, Michael J Mustafa and Melati Nungsari
Adopting an institutional view of entrepreneurship, this study aims to explore the potential mediating role of entrepreneurial self-efficacy (ESE) in the relationship between…
Abstract
Purpose
Adopting an institutional view of entrepreneurship, this study aims to explore the potential mediating role of entrepreneurial self-efficacy (ESE) in the relationship between subjective norms and the entrepreneurial intentions of Malaysian students. Additionally, social role theory (SRT) was used to examine whether gender acts as a boundary condition in the proposed relationship.
Design/methodology/approach
Empirical evidence was based on responses from 220 final-year students registered from a final-year entrepreneurship module at a private university in Malaysia. The hypothesised relationships were tested using Model 7 of the PROCESS macro.
Findings
The findings indicated that subjective norms had a weak but positive effect on the entrepreneurial intentions of Malaysian students. Moreover, ESE was found to mediate the relationship between subjective norms and entrepreneurial intentions. However, contrary to theoretical expectations, gender did not act as a boundary condition in the proposed mediation relationship.
Originality/value
By incorporating SRT with institutional theory, this study sought to address a knowledge gap in the existing literature by investigating and empirically exploring the moderating influence of gender on the mediating effect of ESE in the relationship between subjective norms and entrepreneurial intentions.
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This study considers the “technology creation” characteristic of technical knowledge-intensive business services (T-KIBS) and examines how human capital and intellectual property…
Abstract
Purpose
This study considers the “technology creation” characteristic of technical knowledge-intensive business services (T-KIBS) and examines how human capital and intellectual property rights (IPR) protection affect the location choice of foreign direct investment (FDI) in China for two types of T-KIBS: (1) information transmission, software and information technology (ICT) services and (2) scientific research and technology (SCI) services.
Design/methodology/approach
Our empirical analysis is based on panel data on 22 Chinese provinces from 2009 to 2017. We use the generalized method of moments estimation for the regression analysis.
Findings
FDI in ICT services prefers regions with high human capital, while FDI in SCI services favors regions with good IPR protection.
Research limitations/implications
Future research could use more comprehensive data and qualitative interviews to enhance the findings.
Practical implications
These findings provide a foundation for China’s future policy on attracting FDI into T-KIBS, especially in areas related to human capital and IPR protection.
Originality/value
This study bridges the research gap on the FDI location choice of T-KIBS in China by clarifying the influences of human capital and IPR protection and providing theoretical support for the location choice of T-KIBS FDI.
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David Moscoso-Sánchez, José María Nasarre-Sarmiento, Manuel Trujillo-Carmona, Manuel T. González-Fernández, Ana Luque-Gil, Víctor Sánchez-Sanz and Pablo Vidal-González
In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are…
Abstract
Purpose
In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are demanding the enhancement of this type of natural heritage for tourism, sports and recreational use, some parts of the network have been abandoned or usurped.
Design/methodology/approach
The study is multidisciplinary, comprising three interlinked studies. The cartographic study comprises an inventory of public paths in rural areas based on administrative sources. The legal study analyses local, regional and national regulations governing agricultural, environmental, heritage, sports and tourism uses of the infrastructure. The sociological study analyses social discourses on the uses of public paths, and identifies conflicts between farmers, landowners, environmentalists, sportspeople and tourists.
Findings
The preliminary results identified an important public paths network in Andalusia, approximately 160,000 km. The legal study found that there are laws regulating use, although local authorities do not monitor compliance or provide solutions to enhance management. The sociological study determined the attribution of environmental, cultural and economic value to public paths, but also the existence of conflicts between rural and urban populations.
Research limitations/implications
Given that this is ongoing research, only state of the art and some preliminary albeit sufficiently consistent results are presented.
Practical implications
The results could help to guide public policy and governance of public paths.
Social implications
Public paths promote rural development and a green/sustainable economy.
Originality/value
The research results and conclusions are original.
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Armando Urdaneta Montiel, Emmanuel Vitorio Borgucci Garcia and Segundo Camino-Mogro
This paper aims to determine causal relationships between the level of productive credit, real deposits and money demand – all of them in real terms – and Gross National Product…
Abstract
Purpose
This paper aims to determine causal relationships between the level of productive credit, real deposits and money demand – all of them in real terms – and Gross National Product between 2006 and 2020.
Design/methodology/approach
The vector autoregressive technique (VAR) was used, where data from real macroeconomic aggregates published by the Central Bank of Ecuador (BCE) are correlated, such as productive credit, gross domestic product (GDP) per capita, deposits and money demand.
Findings
The results indicate that there is no causal relationship, in the Granger sense, between GDP and financial activity, but there is between the growth rate of real money demand per capita and the growth rate of total real deposits per capita.
Originality/value
The study shows that bank credit mainly finances the operations of current assets and/or liabilities. In addition, economic agents use the banking system mainly to carry out transactional and precautionary activities.
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Guido Migliaccio and Andrea De Palma
This study illustrates the economic and financial dynamics of the sector, analysing the evolution of the main ratios of profitability and financial structure of 1,559 Italian real…
Abstract
Purpose
This study illustrates the economic and financial dynamics of the sector, analysing the evolution of the main ratios of profitability and financial structure of 1,559 Italian real estate companies divided into the three macro-regions: North, Centre and South, in the period 2011–2020. In this way, it is also possible to verify the responsiveness to the 2020 pandemic crisis.
Design/methodology/approach
The analysis uses descriptive statistics tools and the ANOVA method of analysis of variance, supplemented by the Tukey–Kramer test, to identify significant differences between the three Italian macro-regions.
Findings
The study shows the increase in profitability after the 2008 crisis, despite its reverberation in the years 2012–2013. The financial structure of companies improved almost everywhere. The pandemic had modest effects on performance.
Research limitations/implications
In the future, other indices should be considered to gain a more comprehensive view. This is a quantitative study based on financial statements data that neglects other important economic and social factors.
Practical implications
Public policies could use this study for better interventions to support the sector. In addition, internal management can compare their company's performance with the industry average to identify possible improvements.
Social implications
The research analyses an economic field that employs a large number of people, especially when considering the construction and real estate services covered by this analysis.
Originality/value
The study contributes to the literature by providing a quantitative analysis of industry dynamics, with comparative information that can be deduced from financial statements over the years.
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Lucas Olmedo, Mary O. Shaughnessy and Paul Holloway
This study aims to conduct a geographical analysis of the distribution and type of activities developed by social enterprises in rural and urban areas of Ireland.
Abstract
Purpose
This study aims to conduct a geographical analysis of the distribution and type of activities developed by social enterprises in rural and urban areas of Ireland.
Design/methodology/approach
The study analyses data of more than 4,000 social enterprises against a six-tier rural/urban typology, using descriptive statistics and non-parametric tests to test six hypotheses.
Findings
The study shows a geographical rural–urban pattern in the distribution of social enterprises in Ireland, with a positive association between the remoteness of an area and the ratio of social enterprises, and a lack of capital-city effect related to the density of social enterprises. The analysis also shows a statistically significant geographical rural–urban pattern for the types of activities developed by social enterprises. The authors observe a positive association between the remoteness of the areas and the presence of social enterprises operating in the community and local development sector whereas the association is not significant for social enterprises developing welfare services.
Research limitations/implications
The paper shows the potential of using recently developed rural–urban typologies and tools such as geographical information systems for conducting geographical research on social enterprises. The findings also have implications for informing spatially sensitive policymaking on social enterprises.
Originality/value
The merging of a large national data set of social enterprises with geographical tools and data at subregional level contributes to the methodological advancement of the field of social enterprises, providing tools and frameworks for a nuanced and spatially sensitive analysis of these organisations.
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Paulina Ines Rytkönen, Wilhelm Skoglund, Pejvak Oghazi and Daniel Laven
The purpose of this study is shed light on the underlying forces behind entrepreneurship within a regional innovation system (RIS) in a remote rural region. The authors examine…
Abstract
Purpose
The purpose of this study is shed light on the underlying forces behind entrepreneurship within a regional innovation system (RIS) in a remote rural region. The authors examine the following questions: Which are the main underlying forces behind the entrepreneurial process in a rural RIS characterized by traditionally low-tech, small-scale businesses? How can the development of a low-tech regional innovation system be conceptualized?
Design/methodology/approach
The design of the study is based on entrepreneurship theory. Data analysis followed practices used in phenomenography, a research approach used to analyse and identify commonalities and variations in populations' perceptions of a certain phenomenon. Data are composed using semi-structured interviews and a database composed of company information of all firms in the population.
Findings
A proactive mobilization of regional stakeholders and resources can be an important driving force behind the entrepreneurial process and generation of a rural RIS. Innovation can be generated within low-tech industries turning the rural context into an asset. An RIS in a remote rural context can be initiated and orchestrated by regional authorities, but knowledge brokering and orchestration can also be managed by networks of small-scale businesses brought together by mutual benefit and common interests.
Research limitations/implications
Regional innovation systems theory is most often used to study high-tech industries. But by combining regional innovation systems with rural entrepreneurship and entrepreneurship context theory is a fruitful avenue to understand the role of rural entrepreneurship in regional development, even in remote and peripheral regions. Innovation does not need to entail high-tech international environments; it can appear as the result of efforts in low-tech industries in rural and remote environments. The authors’ findings need to be scrutinized; therefore, the authors call for more research on regional innovation systems in rural environments.
Practical implications
It is possible for regional authorities to orchestrate a development process through the actions of a strong regional agent but also by supporting the creation of networks of small businesses that are built on trust and common interests.
Originality/value
This study contributes to the literature with a new perspective to the study of entrepreneurship and of regional innovation systems. Entrepreneurship research with focus on rural contexts most often highlight limits to entrepreneurship and see entrepreneurship as “just running a business”. A perspective that starts from innovation and innovative behaviour, despite the rural context and embedded resources, helps to generate new knowledge that can enrich the understanding of entrepreneurship and also be the foundation for more precise business development policies in rural settings.
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Iryna Reshetnikova, Katarzyna Sanak-Kosmowska and Jan W. Wiktor
The purpose of this paper was identification and empirical assessment of the differentiation of consumers' attitudes in Ukraine and Poland to Russian brands and other brands…
Abstract
Purpose
The purpose of this paper was identification and empirical assessment of the differentiation of consumers' attitudes in Ukraine and Poland to Russian brands and other brands offered on the Russian market after Russia’s aggression against Ukraine on February 24, 2022.
Design/methodology/approach
The main research methods include a systematic literature review and the authors' own surveys conducted in November 2022. The research sample comprised 950 consumers – 67% of them were Poles, 30% – Ukrainians and 3% from other countries.
Findings
A respondents' country (Poland and Ukraine) does not impact attitudes to brands offered on the Russian market after Russia's invasion of Ukraine on February 24, 2022. Moreover, it does not affect and differentiate emotional engagement in the conflict and assistance to war victims. Cluster analysis resulted in identifying two groups on the basis of consumers' declared emotional reactions to the war. The first group was smaller (N = 353, 37.2%), referred to as “indifferent consumers”, and was characterized by a greater inclination to purchase brands offered in Russia. The other cluster, referred to as “sensitive consumers” (N = 597, 62.8%), comprises those engaged in offering assistance to war victims, showing strong emotions in connection with the aggression and military activities and characterized by a clearly negative attitude to Russian and other offered brands and an inclination to boycott these brands.
Research limitations/implications
A short time horizon, the study confined to two countries, difficulties in reaching Ukrainian respondents due to power failures in Ukraine in the period of conducting the survey (November 2022), a non-representative research sample – overrepresentation of people aged 18–25 years.
Practical implications
The research study contributes to the knowledge about consumer brand attitudes and preferences under unique social, economic and market conditions. These conditions were created by Russia's invasion of Ukraine in 2022, as well as the international and global character of the war in Ukraine. The significant implications of the study refer to brand communication policies and companies' CSR-related declarations. A number of consumers' errors were recorded, resulting from wrong brand retrieval, which were rectified at a later stage as a result of international restrictions imposed on Russia, harsh media criticism and social international embargoes imposed on brands offered in Russia. The marketing communication of contemporary global brands should give consideration to the informative function of CSR activities, and the communication process should be continuous. Critical attitudes and an inclination to boycott brands point to the possible consequences faced by inconsistent and ethically doubtful brand policies. This implication is clearly confirmed by the results of the study.
Social implications
The authors also wish to highlight the implications for practice and society. As mentioned earlier, Polish consumers involved in providing aid to victims of the war also expressed their opposition to the war by boycotting Russian products and international brands remaining in Russia. Popularization of the research results obtained by the authors can be a form of sensitizing the public to the need for long-term relief, awakening global awareness of the essence and importance of sanctions imposed on Russia, as well as the possibility of expressing opposition through individual purchasing decisions and boycotting brands still present in Russia.
Originality/value
The study allowed for identifying consumers' differentiated brand attitudes in two countries: a country inflicted by war (Ukraine) and a front-line country, strongly supporting Ukraine (Poland). The research contributes to consumer behavior theories and studies of consumer attitudes and preferences from the perspective of international corporations' CSR activities under the unique conditions of war. Also, it contributes to the knowledge of the mechanism of forming attitudes to Russian and international brands offered in Russia among CEE consumers.
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Lindani Myeza, Marianne Kok, Yvette Lange and Warren Maroun
This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.
Abstract
Purpose
This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.
Design/methodology/approach
This study uses a qualitative approach based on semi-structured interviews with 18 participants, comprising of preparers of financial statements, board members and management consultants/advisors. The study also relied on the analysis of articles on corporate webpages and publications produced by professional bodies on the economic, social and environmental impact of COVID-19.
Findings
The results of this study indicated that governing bodies demonstrated stakeholder engagement during times of crisis through transparent reporting, corporate social responsibility initiatives and active stakeholder inclusivity.
Originality/value
This study contributes to the body of research on stakeholder engagement during a crisis and provides evidence of the role stakeholder inclusivity can play in responding to a crisis. The findings will be useful in understanding the importance of stakeholder engagement during times of crisis. The study is one of the first, to the best of the authors’ knowledge, to evaluate how stakeholder engagement principles can be followed by governing bodies during a crisis.
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