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Article
Publication date: 17 February 2012

Kamalesh Kumar, Giacomo Boesso, Francesco Favotto and Andrea Menini

The purpose of this study is to examine the similarities and differences in the strategic orientation and innovation patterns of small to medium‐sized enterprises (SMEs) and large…

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Abstract

Purpose

The purpose of this study is to examine the similarities and differences in the strategic orientation and innovation patterns of small to medium‐sized enterprises (SMEs) and large companies and to investigate their implications for market performance.

Design/methodology/approach

Miles and Snow's strategic typology is applied to 592 new products to determine their companies' strategic orientations. Data collected over a two‐year period by 62 companies in the Italian yogurt industry are analyzed.

Findings

The results show that, while large firms operate with a “prospector” orientation, SMEs have a “defender” or “reactor” orientation. Only a small number of SMEs can innovate successfully, and an ex post facto investigation reveals that these firms follow an “open innovation model”.

Originality/value

The findings fill a gap in the literature by clarifying the similarities and differences in the strategic orientations, innovation patterns and performance of SMEs and large companies in a dynamic industry environment. The study also provides insights for managers in new food product development who are concerned about low rates of innovation and high rates of failure.

Details

Journal of Small Business and Enterprise Development, vol. 19 no. 1
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 1 December 2003

Saverio Bozzolan, Francesco Favotto and Federica Ricceri

In recent years a world‐wide debate has emerged on the future of business reporting. There is growing agreement that traditional financial reporting is inadequate in meeting with…

5442

Abstract

In recent years a world‐wide debate has emerged on the future of business reporting. There is growing agreement that traditional financial reporting is inadequate in meeting with the information needs of stakeholders, particularly in a knowledge economy characterised by a rapidly emerging emphasis on intellectual capital (IC). This study examines voluntary intellectual capital disclosure (ICD) provided by listed Italian companies in annual reports from the year 2001. The study aims to answer two research questions namely: what is the amount and content of ICD; and what are the factors that influence different voluntary reporting behaviours. In relation to amount and content of information disclosed, the results are consistent with previous ICD studies showing extensive disclosure of external capital (in particular about “customers”). Regarding the factors that can explain different voluntary reporting practices, findings suggest that industry and size are not important in determining the content of information disclosed, however, as found in social and environmental disclosure (SED) studies, these factors are relevant in explaining the amount of information disclosed. In summary, this paper highlights the ICD practices of Italian listed companies by examining their annual reports, and compares these results with a number of previous national studies.

Details

Journal of Intellectual Capital, vol. 4 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 2 September 2013

Nebojsa S. Davcik

The author aims to present a model of the brand value drivers, measured by brand equity. The goal of this research is to identify the drivers, and determine how they influence…

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Abstract

Purpose

The author aims to present a model of the brand value drivers, measured by brand equity. The goal of this research is to identify the drivers, and determine how they influence brand equity performance in the researched industry, in order to develop a more effective brand strategy.

Design/methodology/approach

The author studied an aggregate dataset for 739 food brands. Six predictors were controlled for (i.e. marketing investments, price, revenue, perceived quality [organic and functional] and brand ownership), while the impact of the brand equity drivers on brand value was estimated. The model was formulated and estimated using a robust OLS procedure. Several data sources have were in this study, such as market-based data from ACNielsen, as well as information and variable constructs using data from the Bureau Van Dijk Electronic Publishing AIDA financial statements database.

Findings

Results suggest that marketing investment, price, revenue, brand ownership and perceived quality are highly associated with brand equity, and consequently with a higher brand value in the food industry.

Research limitations/implications

This study has only studied one industry (food), one industry segment (enriched-food) and one country (Italy).

Originality/value

The majority of marketing studies apply a single research approach and measures. This is the first study of brand equity that combines consumer, financial and marketing approaches. The model contributes to theory and practice in terms of suggesting which business drivers create brand value and what type of brand strategy a firm can apply in order to create brand value.

Details

British Food Journal, vol. 115 no. 9
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 3 April 2023

Elena Giovannoni, Maria Cleofe Giorgino and Roberto Di Pietra

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a…

1519

Abstract

Purpose

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.

Design/methodology/approach

This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.

Findings

This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.

Originality/value

This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 August 2019

Fabio Verneau, Francesco La Barbera, Mario Amato and Valeria Sodano

Palm oil is a versatile ingredient of many food and non-food products. Yet, over the last year it has rapidly become a controversial product due to its alleged harmful health and…

1108

Abstract

Purpose

Palm oil is a versatile ingredient of many food and non-food products. Yet, over the last year it has rapidly become a controversial product due to its alleged harmful health and environmental effects. Palm oil has rapidly become a controversial product. As a consequence, many food companies have introduced alternative fat sources into their products, in order to meet consumers’ concerns. The purpose of this paper is to: first, investigate consumer purchase intention by assessing whether the environmental, social and health concerns (HCs) act as drivers with regard to the choice of not consuming products containing palm oil; and second, estimate the direct effect of participants’ information seeking (IS) upon their intention, and whether IS mediates the effects of the attitudinal latent constructs on intention.

Design/methodology/approach

A quantitative survey of 608 respondents was performed. A structural equation modelling (SEM) procedure was implemented.

Findings

Results show that: first, HC is the main driver of participants’ intention to reduce palm oil consumption; second, consumers’ attitudes towards environment and social fairness exert significant direct effects upon intention; third, IS exerts a direct effect on intention; also, it partially mediates the effects of environmental and social concerns, whereas it totally mediates the HC effect.

Originality/value

This is the first study to address the issue of comparison between different drivers of sustainable consumer intentions using a formal test by SEM. Moreover, findings add insightful discussion points to some important issues concerning the role of consumers in the current food system organisational structure and strategies.

Details

British Food Journal, vol. 121 no. 9
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 22 September 2020

Umesh Bamel, Vijay Pereira, Manlio Del Giudice and Yama Temouri

This paper examines the leading publication trends including the extent and impact of intellectual capital research in the Journal of Intellectual Capital (JIC) over a two-decade…

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Abstract

Purpose

This paper examines the leading publication trends including the extent and impact of intellectual capital research in the Journal of Intellectual Capital (JIC) over a two-decade period (2000–2020). The bibliometric analysis offers the description of publications trends such as key authors, articles, cited references, institutions and countries— in other words the extent and impact in the field. This paper also presents the knowledge structure (including conceptual, intellectual and social structures) of JIC, that is prominent themes, co-citation and bibliographic networks.

Design/methodology/approach

In order to achieve research objectives, we collected the bibliographic information of the articles published in JIC for the period 2000 to 2020 from the Scopus database on 11.04.2020. The bibliographic information of 737 documents were analysed using to open source analysis tool, that is bibliometrics package in r software and VOSviewer. These tools were used to create the graphical visualization of bibliographic data on basis of co-occurrence, co-citation and bibliographic coupling.

Findings

The results show that the journal is progressing in terms of publication quantity and reputation in the field. To date, 737 documents have been published in JIC, which includes 659 research articles, eight editorials, seven notes and 63 review papers. This paper also portrays the author impact list in terms of most impactful articles published in JIC. Country-wise Italy, Australia, and USA exert maximum influence on JIC scholarship.

Originality/value

Bibliographic analysis offers a comprehensive understanding of past trends and presents the future direction of a journal.

Open Access
Article
Publication date: 13 July 2020

Riccardo Torelli

The purpose of this paper is to analyse the concepts of sustainability, responsibility and ethics focussing on their links and differences, also to understand how companies move…

30976

Abstract

Purpose

The purpose of this paper is to analyse the concepts of sustainability, responsibility and ethics focussing on their links and differences, also to understand how companies move respectively in these field; to understand how companies sometimes move away from the basic and deep meaning of these concepts, landing in a merely utilitarian sphere of personal advantage where ethics, instead of being an irreplaceable and essential stronghold, is found to be a fiction or just an instrument.

Design/methodology/approach

The methodology used assumes a theoretical critical approach and, based on the vast literature on the items, is based on a conceptual analysis of the themes of sustainability, corporate social responsibility (CSR) and ethics and of the behaviour that companies can adopt in the three contexts. A critical approach to these issues and concepts can effectively help us to understand how companies are responding to external demands and to the challenges of responsibility and sustainability, which are becoming increasingly pressing.

Findings

Ethics, sustainability, CSR and social and environmental reporting are distinct constructs with different meanings but linked by important conceptual and operational relationships.

Research limitations/implications

The results of the research are the consequence of the application of a critical approach based on a theoretical analysis of the concepts under study. It would be interesting to support the results achieved with empirical research studies.

Practical implications

This conceptual path helps scholars and companies themselves to understand the difference between the three key concepts analysed. Only by understanding the basic meaning will it be possible to really make one’s own and pursue it in the correct way.

Social implications

Nowadays, the authors are overwhelmed by these three concepts which are used as synonyms and incorrectly. This leads to confusion and misunderstandings. Knowledge of the characteristics and differences between these concepts and their concrete applications is of great importance.

Originality/value

This study tries to provide a critical discussion of how the three concepts intersect and differentiate, leading to concrete results or results that have nothing to do with their meaning. There are no conceptual papers in the literature that deal with the three concepts and also analyse the implications on the real world.

Details

Social Responsibility Journal, vol. 17 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 10 October 2022

Esti Dwi Rinawiyanti, Huang Xueli and Sharif N. As-Saber

This study aims to investigate the integration of corporate social responsibility (CSR) at a functional level and examine its impact on company performance.

Abstract

Purpose

This study aims to investigate the integration of corporate social responsibility (CSR) at a functional level and examine its impact on company performance.

Design/methodology/approach

Using data from 435 Indonesian manufacturing companies, 11 hypotheses were tested on direct, indirect and total effects of the relationship between functional CSR integration and its impact on company performance. The stakeholder and contingency theories were applied.

Findings

The findings of this study reveal that functional CSR integration has a significant impact on customer, employee, operational and financial performances. The findings show that the relationship between functional CSR integration and financial performance can be mediated by customer, employee and operational performances. The results of this study also highlight that functional CSR integration has a stronger total effect on both customer and financial performances in environmentally non-sensitive industries than in environmentally sensitive ones.

Research limitations/implications

This study expands the prior studies by providing a theoretical framework for the relationship between CSR integration and company performance, as well as testing the framework using quantitative research.

Practical implications

The findings can encourage managers to effectively integrate CSR into business functions to achieve superior social and financial performance, particularly in a developing country context.

Originality/value

To the best of the authors’ knowledge, this study is one of the first to empirically investigate the performance implications of integrating CSR into business functions and reveals new findings on how such integration can substantially improve company performance.

Details

Social Responsibility Journal, vol. 19 no. 7
Type: Research Article
ISSN: 1747-1117

Keywords

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