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1 – 10 of 42
Article
Publication date: 24 January 2018

Paul A. Griffin and Estelle Y. Sun

This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’ stakeholders. Little is known about how…

1236

Abstract

Purpose

This study examines the relation between voluntary corporate social responsibility (CSR) disclosure and the local religious norms of firms’ stakeholders. Little is known about how these local norms (measured at the county level) affect firms’ disclosure practices and firm value, especially voluntary disclosure on climate change and environmental and social responsibility.

Design/methodology/approach

Poisson regression models test for a significant relation between firms’ voluntary CSR disclosure intensity and the local religious norms of firms’ stakeholders. Also, an event study tests whether the local religious norms affect investment returns. The data analyzed are extracted from the archive of CSRwire, a prominent news organization that distributes CSR news to investors and the public worldwide.

Findings

The study finds that firms in high adherence (high churchgoer) locations disclose CSR activities less frequently, and firms in high affiliation (a high proportion of non-evangelical Christian churchgoers) locations disclose CSR activities more frequently. The study also finds that managers make firm-value-increasing CSR disclosure decisions that cater to the religious and social norms of the local community.

Practical implications

The results imply that managers self-identify with the local religious norms of stakeholders and appropriately disclose less about CSR activities when religious adherence is high and when religious affiliation (the ratio of non-evangelicals to evangelical Christians) is low. The authors find this noteworthy because religious bodies often call for greater CSR involvement and disclosure. Yet, at the firm level, it would appear that local community religious norms also prevail, as it is shown that they significantly explain firms’ CSR disclosure behavior, implying that managers cater to local religious norms in their disclosure decisions.

Social implications

The findings suggest that managers vary the timing and intensity of voluntary CSR disclosure consistent with stakeholders’ local religious and social norms and that it would be costly and inefficient if the firms were to expand CSR disclosure without considering the religious norms of their local community.

Originality value

This is the first large-sample study to show that local religious norms affect CSR disclosure behavior. The study makes use of a unique and novel data set obtained exclusively from CSRwire.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Book part
Publication date: 15 May 2023

Abstract

Details

Pandemic Pedagogy: Preparedness in Uncertain Times
Type: Book
ISBN: 978-1-80071-470-0

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

88597

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 19 July 2022

Philip Tin Yun Lee, Feiyu E and Michael Chau

A new business model online to offline (O2O) has emerged in recent years. Similar to many new models at an early stage, O2O has inconsistent definitions which not only inhibit its…

1116

Abstract

Purpose

A new business model online to offline (O2O) has emerged in recent years. Similar to many new models at an early stage, O2O has inconsistent definitions which not only inhibit its adoption but also poorly differentiate O2O from other existing business models. To resolve the two issues, the authors propose an approach of definition development.

Design/methodology/approach

To show the usefulness of the approach, the authors demonstrate the differences among O2O and other business models with the use of the distinctive definition and thereby evaluate adoption of O2O from a practical perspective and identify research directions from a theoretical perspective based on the differences.

Findings

The authors' proposed approach of definition development integrates the work of Tatarkiewicz (1980) and Nickerson et al. (2013). The approach generates a distinctive definition of O2O with important analytical dimensions which help decision-making of adoption of O2O.

Originality/value

The paper aims to make several contributions. First, on theoretical contribution, the authors confine the scope of O2O studies and facilitate accumulation of more coherent knowledge of O2O. The authors help O2O evolve from a “buzz word” of successful stories in real businesses to a more serious concept from an academic perspective. Second, from a practical perspective, the authors' definition provides business executives with critical evaluative dimensions for gauging the adoption of O2O. Lastly, from a methodological perspective, the proposed approach can be used in future to define an emerging concept in real life businesses.

Details

Internet Research, vol. 32 no. 5
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 1 July 1925

We issue a double Souvenir number of The Library World in connection with the Library Association Conference at Birmingham, in which we have pleasure in including a special…

Abstract

We issue a double Souvenir number of The Library World in connection with the Library Association Conference at Birmingham, in which we have pleasure in including a special article, “Libraries in Birmingham,” by Mr. Walter Powell, Chief Librarian of Birmingham Public Libraries. He has endeavoured to combine in it the subject of Special Library collections, and libraries other than the Municipal Libraries in the City. Another article entitled “Some Memories of Birmingham” is by Mr. Richard W. Mould, Chief Librarian and Curator of Southwark Public Libraries and Cuming Museum. We understand that a very full programme has been arranged for the Conference, and we have already published such details as are now available in our July number.

Details

New Library World, vol. 28 no. 2
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 18 July 2022

Estelle Van Tonder and Daniel J. Petzer

This study aims to broaden understanding of why customers engage in helping and feedback citizenship behaviours. Beyond traditional attitude–behaviour relationships, limited…

Abstract

Purpose

This study aims to broaden understanding of why customers engage in helping and feedback citizenship behaviours. Beyond traditional attitude–behaviour relationships, limited insight is available on the additional role of symbolic factors, such as self-congruence perceptions, in motivating citizenship behaviours. Literature further suggests self-monitoring affects social behaviours, yet extant research has not accounted for this personality trait’s moderating influence on customer helping and feedback citizenship behaviours. Accordingly, a research model is developed, providing novel insight into factors promoting helping and feedback citizenship behaviours and the moderating role of self-monitoring in a ride-hailing service context.

Design/methodology/approach

The research is guided by self-monitoring literature and the social exchange and similarity-attraction theories. Survey data from 609 ride-hailing customers in an emerging market country is analysed using multi-group confirmatory factor analysis and structural equation modelling, and the chi-square difference test.

Findings

This study shows that perceived justice (a cognitive attitudinal factor) influences helping citizenship intention in the low self-monitoring group, while self-congruity (a symbolic factor) affects helping and feedback citizenship intention in the high self-monitoring group. Affective commitment towards the ride-hailing brand (an affective attitudinal factor) does not impact customer citizenship intentions.

Research limitations/implications

Although customers may be interested in brands’ functional and symbolic benefits, positive attitudes about the service experienced motivate low self-monitors, while a symbolic-driven factor like self-congruence is more successful in motivating high self-monitors to engage in customer citizenship behaviours.

Originality/value

Novel insight is obtained into the additional influence of self-congruity on customer citizenship behaviours, a neglected factor in extant research involving customer citizenship behaviours that is explained by the similarity-attraction theory. Furthermore, this study provides a pioneering view of the relevance of the self-monitoring theory in moderating customer citizenship behaviours, specifically in ride-hailing services.

Details

European Business Review, vol. 34 no. 6
Type: Research Article
ISSN: 0955-534X

Keywords

Book part
Publication date: 4 July 2016

Anthony R. Hatch, Marik Xavier-Brier, Brandon Attell and Eryn Viscarra

This chapter uses Goffman’s concept of total institutions in a comparative case study approach to explore the role of psychotropic drugs in the process of…

Abstract

Purpose

This chapter uses Goffman’s concept of total institutions in a comparative case study approach to explore the role of psychotropic drugs in the process of transinstitutionalization.

Methodology/approach

This chapter interprets psychotropic drug use across four institutionalized contexts in the United States: the active-duty U.S. military, nursing homes and long-term care facilities, state and federal prisons, and the child welfare system.

Findings

This chapter documents a major unintended consequence of transinstitutionalization – the questionable distribution of psychotropics among vulnerable populations. The patterns of psychotropic use we synthesize suggest that total institutions are engaging in ethically and medically questionable practices and that psychotropics are being used to serve the bureaucratic imperatives for social control in the era of transinstitutionalization.

Practical implications

Psychotropic prescribing practices require close surveillance and increased scrutiny in institutional settings in the United States. The flows of mentally ill people through a vast network of total institutions raises questions about the wisdom and unintended consequences of psychotropic distribution to vulnerable populations, despite health policy makers’ efforts regulating their distribution. Medical sociologists must examine trans-institutional power arrangements that converge around the mental health of vulnerable groups.

Originality/value

This is the first synthesis and interpretive review of psychotropic use patterns across institutional systems in the United States. This chapter will be of value to medical sociologists, mental health professionals and administrators, pharmacologists, health system pharmacists, and sociological theorists.

Details

50 Years After Deinstitutionalization: Mental Illness in Contemporary Communities
Type: Book
ISBN: 978-1-78560-403-4

Keywords

Article
Publication date: 3 April 2018

Estelle van Tonder and Daniël Johannes Petzer

The purpose of this paper is to examine the impact of source credibility (expertise and trustworthiness) on perceived value (perceived usefulness (PU)), as well as the latter’s…

Abstract

Purpose

The purpose of this paper is to examine the impact of source credibility (expertise and trustworthiness) on perceived value (perceived usefulness (PU)), as well as the latter’s impact on sub-dimensions of customer citizenship behaviour (helping and advocacy intentions (AIs)) in an electronic banking services setting.

Design/methodology/approach

In total, 439 respondents who use at least one form of electronic banking service and who have previously received positive messages about electronic banking services from other customers were approached to complete a self-administered structured questionnaire.

Findings

Source credibility dimensions have a positive and significant relationship with PU. PU in turn has a positive and significant relationship with helping intentions and AIs as forms of customer citizenship.

Research limitations/implications

The findings advance understanding of the extent to which customers rely on the perceptions of other customers in determining the usefulness of a service as well as their willingness to advocate the benefits of the service and help other customers.

Practical implications

The findings may guide retail banks in obtaining a greater understanding of the customer citizenship behaviour process and the extent to which banks can rely on customers to convince other customers of the benefits of electronic banking services.

Originality/value

This study offers insight into the antecedents of the advocacy and helping intentions sub-dimensions of customer citizenship behaviour. It also explains how value between customers can be created by considering the elaboration likelihood model and social exchange theories, and customer citizenship behaviour.

Details

International Journal of Bank Marketing, vol. 36 no. 2
Type: Research Article
ISSN: 0265-2323

Keywords

Book part
Publication date: 12 December 2022

Helen Jefferson Lenskyj

The chapter presents a critical analysis of the functions of the Court of Arbitration for Sport (CAS), identifying how athletes who appeal to CAS for resolution of doping disputes…

Abstract

The chapter presents a critical analysis of the functions of the Court of Arbitration for Sport (CAS), identifying how athletes who appeal to CAS for resolution of doping disputes face the problems of ‘stacked decks’ and ‘repeat parties’. A detailed critique of CAS's claim that it supports athletes' human rights, in the document titled ‘Sport and Human Rights: Overview from a CAS Perspective’, reveals the shaky ground on which the CAS authors based their argument. Detailed analyses of several recent doping cases reveal chronic problems of inconsistent and subjective awards, and, in the case of Chinese swimmer Sun Yang, issues of racist discrimination.

Article
Publication date: 17 October 2016

Shan Liu, Fan Xia, Jinlong Zhang and Lin Wang

Although crowdsourcing has gained significant attention and is being used by numerous companies to develop new products and solve practical issues, the performance of…

1298

Abstract

Purpose

Although crowdsourcing has gained significant attention and is being used by numerous companies to develop new products and solve practical issues, the performance of crowdsourcing is not optimistic. The purpose of this paper is to develop a validated risk profile of crowdsourcing and investigate the relationships among different types of risks and those between risks and performance in crowdsourcing.

Design/methodology/approach

Based on the quantitative data collected from 136 crowdsourcing participants in China, two dimensions (i.e. social system and technical system risks) and five sub-dimensions (i.e. crowdsourcer, relationship, crowdsourcee, complexity, and requirement) of crowdsourcing risks are developed and validated. A theoretical model that integrates crowdsourcing risks and performance is developed. The technique of partial least squares is employed to assess the measurement model and test the hypotheses.

Findings

The empirical evidence determines the positive association of social system risks with technical system risks, which in turn negatively affect crowdsourcing performance. Specifically, relationship risk is positively affected by crowdsourcer and crowdsourcee risks, and these risks positively affect requirement and complexity risks. However, requirement and complexity risks negatively affect crowdsourcing performance.

Originality/value

This study explores the interrelationship between various risks and the relationship between risk and performance in the context of crowdsourcing by integrating risk-based view with socio-technical theory. Systematic but different risk mitigation strategies should be designed in crowdsourcing to manage risks and enhance performance.

Details

Management Decision, vol. 54 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

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