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1 – 10 of 491Cristian Baú Dal Magro and Roberto Carlos Klann
Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with…
Abstract
Purpose
Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members.
Design/methodology/approach
The research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models.
Findings
The results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices.
Research limitations/implications
The findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information.
Practical implications
The authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance.
Social implications
The sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information.
Originality/value
This study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.
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Maciej Urbaniak, Dominik Zimon and Peter Madzik
This article aims to map the expectations of manufacturing companies towards suppliers in terms of implementing improvement activities. The article poses two research questions…
Abstract
Purpose
This article aims to map the expectations of manufacturing companies towards suppliers in terms of implementing improvement activities. The article poses two research questions: RQ1: What kind of improvement of activities do the surveyed producers expect from their suppliers? RQ2: Do factors such as size, capital or implemented systems influence different assessments of the analyzed requirements toward suppliers?
Design/methodology/approach
The Computer Assisted Telephone Interview (CATI) technique was used to collect data. The sample consists of 150 producers (employing over 50 people) who were suppliers for enterprises from the automotive, electromechanical and chemical sectors operating in the Polish business-to-business (B2B) market. We analyzed 11 improvement activities, while their correlation structure was examined by exploratory factor analysis.
Findings
We have identified three latent factors – risk reduction, product innovation and increasing efficiency – which summarize the main expectations of manufacturing companies towards suppliers. Expectations for these factors are independent of the implemented management system, although the analysis showed higher expectations for product innovation in organizations with the implementation of Kaizen.
Originality/value
The article fills the research gap in the literature. The research results presented in the literature so far have focused on the expectations of enterprises towards suppliers in terms of meeting the criteria for their initial and periodic assessment. The research gap in the article is the result of empirical research presenting the expectations of manufacturers towards suppliers in terms of improving their processes. Based on the findings of the presented study, development trends and implications for managers responsible for purchasing processes and relationships with suppliers can be determined.
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Davide Giusino, Marco De Angelis, Rudolf Kubík, Carolyn Axtell and Luca Pietrantoni
The purpose of this study is to describe the implementation of a digital-based team coaching intervention aimed at improving team communication in the workplace through social…
Abstract
Purpose
The purpose of this study is to describe the implementation of a digital-based team coaching intervention aimed at improving team communication in the workplace through social network visualization. The study examined recipients’ perceptions of the intervention at two time points and assessed the temporal stability of various factors, including the intervention’s integrity, design, transferability, acceptance and the usability of the adopted visualization tool. The moderating role of digital usability was also evaluated.
Design/methodology/approach
Four team coaching sessions were delivered to 62 participants from seven teams across three departments within a large public health-care organization in Northern Italy. Perceptions of the intervention dimensions were collected after the second and fourth sessions.
Findings
Results indicated that, at both time points, recipients appreciated the intervention’s integrity and usability more than its design, transferability and acceptance. Furthermore, no significant changes in recipients’ perceptions were observed over time. The transferability of the intervention was significantly associated with its acceptance, but only when the usability of the digital tool was high.
Research limitations/implications
The study enriches existing literature on digital interventions in group communication by focusing on process dimensions like recipients’ perceptions of various aspects and the implementation process. Furthermore, the study underscores the potential of integrating specific techniques such as sociomapping and coaching within health-care organizations, encouraging more research and development in these areas.
Practical implications
The study emphasizes the critical role of usability and integrity in digital-based team coaching interventions, suggesting that high-quality, user-friendly tools not only lead to initial effectiveness but also sustain positive impacts over time, while also increasing transferability and acceptance.
Originality/value
The present study uniquely deploys a longitudinal approach to examine recipients’ perceptions of a digital-based intervention that combines social network visualization and team coaching to enhance team communication.
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Thaise Caroline Milbratz, Giancarlo Gomes and Linda Jessica De Montreuil Carmona
This paper aims to analyze the influence of organizational learning (OL) and service innovation (SI) on organizational performance of knowledge-intensive business services (KIBS…
Abstract
Purpose
This paper aims to analyze the influence of organizational learning (OL) and service innovation (SI) on organizational performance of knowledge-intensive business services (KIBS) and examine the mediating role of SI.
Design/methodology/approach
Hypotheses were tested using the theoretical OL model of knowledge acquisition, distribution, interpretation and organizational memory (Huber, 1991; Lopez, Peon, & Ordas, 2005; Jiménez-Jiménez & Sanz-Valle, 2011), using structural equation modeling partial least squares analysis of a survey data set of Brazilian architectural firms.
Findings
Findings suggest that OL is significantly linked to SI and so is SI to organizational performance. However, neither the direct relationship between OL and organizational performance could be verified, nor the mediating effect of SI.
Practical implications
These results can offer KIBS managers insights that suggest that OL alone does not guarantee a significant impact in organizational performance, but it is a starting point for achieving SIs, that lead to performance improvement and competitive advantages.
Originality/value
This paper contributes to the knowledge production in the following ways: to the understanding of the relationship between OL and SI and its effect on organizational performance, traditionally overlooked in the literature; to the study of SIs, considering the importance of the service sector; and to the study of innovation processes in architectural firms, a sector traditionally understudied, because of the focus on large construction firms.
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Philani Shandu and Imhotep Paul Alagidede
The study endeavours to determine (1) whether the disposition effect exists among South African investor teams, (2) whether it is causally intensified by a set of psychosocial…
Abstract
Purpose
The study endeavours to determine (1) whether the disposition effect exists among South African investor teams, (2) whether it is causally intensified by a set of psychosocial factors and (3) whether the disposition effect causally reduces investor welfare.
Design/methodology/approach
Following a natural field experimentation design involving a sample of investor teams participating in the 2019 run of the JSE University Investment Challenge, the authors use regression adjustments as well as bootstrap tests to investigate the casual implications of a set of psychosocial factors on the intensity of the disposition effect, as well on the attenuation of market-adjusted ex post returns (i.e. investor welfare).
Findings
South African investor teams are susceptible to the disposition effect, and their susceptibility to the bias is associated with attenuated investor welfare. Furthermore, low female representation in an investor team causally intensifies the disposition effect, subsequently leading to a causal reduction in investor welfare.
Originality/value
Using evidence from real-world observation, the authors contribute to the literature on team gender diversity and investment decision-making, and – using Hofstede's (2001) cultural dimensions – the authors offer a comprehensive account for how differences in culture may lead to differences in gender-related disposition effects across different nationalities. The authors also introduce to the literature experimental evidence from the field that clearly demonstrates that – among South African investor teams – a causal relationship exists (1) between female representation and the disposition effect, and (2) between the disposition effect and investor welfare.
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Ignacio Cepeda-Carrión, David Alarcon-Rubio, Carlos Correa-Rodriguez and Gabriel Cepeda-Carrion
This article aims to open the black box of the relationship between customer experience and customer satisfaction. The authors also take a fine-grained approach to the concept of…
Abstract
Purpose
This article aims to open the black box of the relationship between customer experience and customer satisfaction. The authors also take a fine-grained approach to the concept of customer experience analysis in terms of four dimensions: basic service experience (BSE), moments of truth (MT), focus on results (FR) and peace of mind (PM).
Design/methodology/approach
A total sample of 185 industrial customers in Spain was collected via an online platform from March to April 2020. The data were analysed using partial least squares-structural equation modelling (PLS-SEM).
Findings
The results indicated that the four dimensions of customer experience are the foundation of commercial success (i.e. customer satisfaction) for express parcel companies in the business-to-business (B2B) environment. Therefore, the most innovative express parcel companies should not only pay attention to providing services in accordance with the customer agreement but also go beyond that; hence, these companies must understand customer needs to be able to offer a unique experience. Therefore, these companies must design experiences that go beyond pure technical delivery services.
Originality/value
Although previous work has linked customer experience to customer satisfaction, there is little work that does so specifically in an industry as in vogue as express parcels and less so in the B2B environment. In addition, this work analyses fine-grained customer experience in terms of grain's four dimensions, and therefore, the authors analyse how each dimension (e.g. more rational or more subjective dimensions) impacts customer satisfaction. Few studies have focussed on this type of analysis for express parcel companies in the B2B environment.
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Asuncion Hernandez-Fernandez and Mathieu Collin Lewis
This paper investigates consumer perceptions of brand authenticity (BA), perceived value (PV) and brand trust (BT) into the context of craft beer market. The purpose of this paper…
Abstract
Purpose
This paper investigates consumer perceptions of brand authenticity (BA), perceived value (PV) and brand trust (BT) into the context of craft beer market. The purpose of this paper is to examine the statistical associations between these constructs as well as the three antecedents of BA: individuality, consistency and continuity.
Design/methodology/approach
The survey, delivered in an online format, was completed by 749 respondents from the USA. These respondents were gained through a basic simple random sampling technique. After conducting data analysis techniques such as reliability, correlation and regression, all five research hypotheses were accepted.
Findings
All three antecedents of BA were found to have significant influence on the first-order construct. Also, BA was shown to have a substantial effect on both PV and BT. The relationship between brand individuality and BA was the most significant of the five, while the association between BA and PV was found to be the least significant.
Originality/value
Prior research on BA, the majority of which has involved a qualitative approach, has been severely limited. The authors’ work deepens the study of the effects of BA, or its various antecedents, on PV and BT, enhancing the research with an empirical, quantitative analysis. In addition to the shortage of investigation related to these factors, there has been a nearly complete absence of the application of these variables to the craft beer market.
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Esta investigación utiliza la Teoría Basada en Recursos como base para un modelo que permite integrar las acciones organizacionales con las variables que pueden moderar, directa o…
Abstract
Propósito
Esta investigación utiliza la Teoría Basada en Recursos como base para un modelo que permite integrar las acciones organizacionales con las variables que pueden moderar, directa o indirectamente, su impacto en el alto desempeño de los clubes de fútbol.
Diseño/metodología/enfoque
Se desarrolla una contrastación empírica en tres fases. La primera fue la técnica de regresión lineal. En segundo lugar, un análisis multivariado de covarianza (MANCOVA) y el tercer procedimiento, una regresión por mínimos cuadrados en dos fases. El objetivo de usar estos dos últimos procedimientos fue evaluar el efecto conjunto de las variables independientes sobre las variables dependientes, así como los efectos de interacción entre las mismas.
Hallazgos
Se validan las relaciones, directas e indirectas, entre las variables organizacionales y decisionales previstas en el modelo. También se valida la importancia de las acciones promocionales del club, para lograr competitividad basada en su desempeño o resultados.
Limitaciones de la investigación/implicaciones
Investigaciones futuras se podrían replicar en otros países, usando muestras más grandes con técnicas estadísticas más complejas. También, se podría contrastar si las relaciones encontradas pueden variar según las culturas, o pueden usarse otras variables no contempladas en este estudio.
Implicaciones prácticas
El cuestionario usado es una fuente de información fiable para los directivos de marketing de los clubes de fútbol, puesto que las escalas pueden ser usadas como guías para evaluar y diagnosticar su potencial de competitividad basada en el desempeño.
Implicaciones sociales
Los clubes de fútbol tienen un desarrollo e impacto directo en la sociedad. Por ello, las implicancias en el club recaerán en el entorno cercano (aficionados y sociedad) a este.
Originalidad/valor
Esta investigación aporta varias contribuciones fundamentales a la literatura sobre la competitividad organizacional en el sector deportivo, con aplicación específica a los clubes de fútbol. Este es uno de los escasos estudios que muestran que la competitividad es el resultado de una dinámica motivacional y organizativa, y que el éxito de los clubes se basa en un fenómeno más complejo que solo la asistencia a los eventos. También, es una investigación en un país emergente, lo cual extiende la aplicabilidad teórica y práctica del fenómeno estudiado.
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Pedro Liberato, Elisa Alen and Dalia Liberato
The purpose of this paper is to emphasize the increasing importance of information and communication technologies (ICTs) in smart tourism destinations, in their integration in the…
Abstract
Purpose
The purpose of this paper is to emphasize the increasing importance of information and communication technologies (ICTs) in smart tourism destinations, in their integration in the activity of the tourism companies, and in their interaction with visitors/tourists. In summary, it is intended to evaluate in the city of Porto how the use of technology before, during and after the visit influences the tourist experience.
Design/methodology/approach
The authors empirically investigate the importance of using ICTs during tourism experience, assess the access/availability of ICT at the destination and its importance in tourist’s decisions. It is analyzed if the applications and/or information available on the internet are important and positively influence the tourism experience in Porto, that is, the degree of tourist satisfaction. The empirical evidence is based on a quantitative analysis, using a data set involving 423 tourists in the city of Porto.
Findings
The importance of the internet access at the destination, especially in places like airports and hotels, since most tourists are primarily using their mobile devices and computers during the trip, and the existing information technologies available in the destination (internet, smartphones or other mobile devices and applications) are considered very important in explaining tourists’ experience.
Originality/value
This study identifies the strengths and weaknesses of the technological strategies, providing useful information for destination management, discussing innovation in tourism, and proposing a framework that empirically evaluates how technological components used in smart tourism destinations can improve tourists’ experiences.
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Chenglong Li, Hongxiu Li, Reima Suomi and Yong Liu
Although knowledge sharing in online communities has been studied for many years, little is known about the determinants for individuals' knowledge sharing in online health…
Abstract
Purpose
Although knowledge sharing in online communities has been studied for many years, little is known about the determinants for individuals' knowledge sharing in online health communities (OHCs) surrounding smoking cessation. Examining the determinants of knowledge sharing in such OHCs from the social capital perspective may prove particularly enlightening.
Design/methodology/approach
A questionnaire-based online user survey of two smoking cessation OHCs, one based in Finland and one based in China, was performed. Performing data analysis with partial least squares (SmartPLS 3.0), the authors developed a model conceptualizing the structural, cognitive and relational dimensions of social capital as drivers for knowledge sharing in smoking cessation OHCs, with users' stage in giving up smoking as a moderator.
Findings
The results show that structural capital (social ties) and relational capital (reciprocity) are important motivators behind knowledge sharing in smoking cessation OHCs, and the authors found a moderating effect of the stage in quitting on the antecedents' relationship with knowledge sharing in these OHCs.
Originality/value
The study enriches understanding of knowledge sharing in smoking cessation OHCs, contributing to theory and identifying practical implications for such groups' administration.
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