Search results

This study sought to understand which food allergen labeling systems (non-directive, semi-directive, and directive) were attended to and preferred by 34 participants with food hypersensitivity and their perceived corporate social responsibility (CSR) and behavioral intention towards a restaurant that identifies food allergens on menus.

This study used an online survey with open-ended and ranking questions, combined with eye-tracking technology, to explore participants' visual attention and design preferences regarding four menus. This study utilized one-way repeated measures analysis of variance (RM-ANOVA) and heat maps to analyze participants' menu-reading behaviors. A content analysis of survey responses and a ranking analysis of menus were conducted to understand the reasons behind consumers' preferred menu designs.

The advisory statement was not much attended to. Participants identified food allergen information significantly quicker with the directive labeling system (icons) than the other two systems, implying they were eye-catching. Semi-directive labeling system (red text) has lower visit count and was more preferred than two other systems; each labeling system has its strengths and limitations. Participants viewed restaurants that disclosed food allergen information on menus as socially responsible, and they would revisit those restaurants in the future.

This study was one of the first to explore, through use of eye-tracking technology, which food allergen labeling systems were attended to by consumers with food hypersensitivity. The use of triangulation methods strengthened the credibility of the results. The study provided empirical data to restauranteurs in the US on the values of food allergen identification on restaurant menus, although it is voluntary.

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

The purpose of this study is to investigate the impact of board demographic diversity on the dividend payout policy in Turkish capital markets.

Using a sample of 67 non-financial companies listed on Borsa Istanbul 100 index from 2013 to 2018, this study examines the influence of board demographic diversity on dividend payout policies in Turkish capital markets. The authors also create a Demographic Board Diversity Index (DBDI) to estimate the composite cognitive diversity. The authors use dividend payment probability, dividend payout ratio, and dividend yield to measure the dividend policy and employ panel logit and tobit regression models.

The results indicate that diversity in nationality, experience and educational background play an influential role in encouraging companies to pay high dividends, while gender, tenure and age diversity are insignificant in affecting dividend payments. The findings also suggest that the DBDI positively affects the companies in formulating the dividend payout policies. Finally, the findings show that the family-owned companies with diverse board members have a negative influence on dividend payment intensity.

The results offer valuable insights for companies and policymakers in emerging markets to develop a more refined governance structure accommodating board demographic diversity attributes to mitigate agency conflicts between controlling and minority shareholders through setting up effective dividend payout policies.

To generate the measurement instrument seven steps were implemented. A total of 819 questionnaires were collected in Yunnan Province, China, where it has long tradition of eating insects.

This study aims to explore the influences of the multidimensional benefits of consuming insect-based food on its consequences. Food neophilia and hedonic motivation are used as moderating variables.

Health, nutritional value, taste and cultural domains effectively explained consumers’ attitudes toward insect-based food, food consumption value, satisfaction, subjective well-being, loyalty to the restaurant and community attachment. Food neophilia and hedonic motivation partially moderated the relationships between the proposed constructs.

This study provides a conceptual model for exploring insect-based food consumption experiences and offers a useful guideline for developing and designing marketing strategies for stakeholders in the food and restaurant industry.

This is one of the few studies examining the benefits of consuming insect-based food from the perspective of consumers.

This article focusses on the hybrid strategy, a simultaneous combination of cost leadership and differentiation strategy. The study aims to examine the impact of hybrid strategy on firm performance through its anticipated positive effects on process and product innovation. In addition, we study the moderating role of adaptive capacity in the direct relationships of hybrid strategy with process and product innovation.

Structural equation modelling was used to analyse 1,842 Spanish firms with fewer than 250 employees. We randomly selected small and medium-sized enterprises (SMEs) operating in Spain from the Spanish Central Business Directory (2021) database. The overall sample design was based on stratified sampling.

We found that hybrid strategy is positively related to firm performance and to process and product innovation. Additionally, in firms implementing hybrid strategies, process innovation fostered firm performance. Finally, adaptive capacity strengthened the relationships of hybrid strategy with process and product innovation. This sheds light on how and when hybrid strategy is most effective in fostering SME performance.

We highlight that SMEs need to establish strategies that use diverse resources and capabilities and not just generate competitive advantage using one strategy (cost leadership or differentiation strategy). This requires an agile and flexible systems and structures.

Our research provides novel results by proposing the adoption of hybrid strategies instead of pure strategies (cost leadership and differentiation strategy) as a way for SMEs to survive during crises. Unlike “stuck in the middle” strategies, our study demonstrates the importance of hybrid strategies in a comprehensive model that links them to innovation and firm performance, with adaptive capacity being a determining factor.

This study aims to examine digital consumer culture and behavior in the community, namely, 180° Movement Digital Training Center (DTC), in Jakarta, Indonesia. It aims to describe the dynamics of digital consumer culture in contemporary society, particularly as experienced by the youth community in Jakarta in the context of socio-technology relations and incorporates it into the diagram of digital consumer culture network.

This research uses a constructivist qualitative approach and socio-technical relation analysis through actor-network theory and digital consumer culture.

The study finds that the individual model of digital consumption is constructed through the process of problematization, interessement, enrollment and mobilization of individuals. It generates a culture in which consumers are constantly up to date with high-intensity information, but within increasingly shorter timeframes, while also considering principles of affordability, needs, desires and satisfaction. The network of digital consumer culture construction among informants is peculiar and unstable.

The study of digital consumer culture within the 180° Movement DTC community highlights how consumer behaviors of its members are facilitated and interconnected within a digital cultural network. However, this research is constrained by the dialectical interplay between Christian principles and the emerging values of consumer culture, a result of the scarcity of theoretical resources and information. This study also provides a specific contribution as a foundation for mapping the volatile digital consumer culture for researchers.

Understanding the socio-technological relationships and consumption behavior of the youth community could help digital platforms tailor their services more effectively. It could also guide the 180° Movement DTC in developing programs that resonate with the youth, bridging the gap between the physical and virtual realms. Ultimately, this could lead to a more engaged and digitally literate society.

This study contributes to a broader societal understanding of how digital technology is shaping consumer behavior and identity within youth communities, which can influence social dynamics and interactions. It provides insights into the potential social impacts of digital technology, such as changes in relationships, communication patterns and self-perception, informing societal discourse on digital culture.

In addition to presenting socio-technological analysis on Indonesian consumer culture using actor-network theory, some also show that studies on digital connectivity ambivalence that concern the relationship between humans as actors and non-humans as actors have become one of the popular sociology studies at present.

The study aims to investigate the influence of corporate governance practices on enhancing firm value in manufacturing industries in Bangladesh.

The study sample consists of 131 companies from 10 manufacturing industries listed in Dhaka stock exchange (DSE). Using the multiple regression method, the study analyzed 1,193 firm-year observations from 2012 to 2021.

The outcome reveals that managerial ownership, foreign ownership, ownership concentration, board size, board independence, board diligence and auditor quality have a significant positive influence on firm value. In contrast, audit committee size has no significant influence on firm value.

The practical implications of the current study demonstrated that good corporate governance creates value and must be invigorated for the interest of all stakeholders. Policymakers should formulate specific guidelines regarding firms' ownership structure and audit quality issues.

Quality management practitioners have yet to cease the potential of digitalisation. Furthermore, there is a lack of tools such as frameworks guiding practitioners in the digital transformation of their organisations. The purpose of this study is to provide a framework to guide quality practitioners with the implementation of digitalisation in their existing practices.

A review of literature assessed how quality management and digitalisation have been integrated. Findings from the literature review highlighted the success of the integration of Lean manufacturing with digitalisation. A comprehensive list of Lean Six Sigma tools were then reviewed in terms of their effectiveness and relevance for the hybrid digitisation approach to process improvement (HyDAPI) framework.

The implementation of the proposed HyDAPI framework in an industrial case study led to increased efficiency, reduction of waste, standardised work, mistake proofing and the ability to root cause non-conformance products.

The activities and tools in the HyDAPI framework are not inclusive of all techniques from Lean Six Sigma.

The HyDAPI framework is a flexible guide for quality practitioners to digitalise key information from manufacturing processes. The framework allows organisations to select the appropriate tools as needed. This is required because of the varying and complex nature of organisation processes and the challenge of adapting to the continually evolving Industry 4.0.

This research proposes the HyDAPI framework as a flexible and adaptable approach for quality management practitioners to implement digitalisation. This was developed because of the gap in research regarding the lack of procedures guiding organisations in their digital transition to Industry 4.0.

This research aims to examine the moderating role of digital orientation (DO) on the relationship between innovation and internationalization by framing the relationship under an agency, resource-based view (RBV) and organization orientation (OO) theory.

This study focuses on a sample of 392 listed companies in Malaysia from 2011 to 2018 and estimates the model under the double clustered regression, dynamic GMM panel model and one-lagged model to tackle endogeneity and reversal causality. This study also did a logit model as an additional robustness check.

The findings support the RBV perspective: Companies with intensive innovation have high internationalization. However, the findings refute OO theory by revealing the evidence that DO leads to low internationalization. Supplemental analysis suggests that innovation impact on internationalization occurs in assets and sales internationalization (exports).

According to the RBV theory, innovation is strategic value creation for the organization to achieve competitiveness. A company can expand its market internationally when the business process is more productive and efficient due to innovation. The innovation process is closely related to DO. Hence, this research explores whether DO may strengthen the effect of innovation on the internationalization process.

This study examines the effect of DO on innovation and internationalization implementation by contesting agency theory, RBV theory and OO theory within an emerging country context.

A faculty development program (FDP) introduced postsecondary instructors to a module focused on the food–energy–water (FEW) nexus, a socio-hydrologic issue (SHI) and a sustainability challenge. This study aims to examine factors influencing faculty interest in adopting the instructional resources and faculty experience with the FDP, including the gains made during the FDP on their knowledge about SHIs and their self-efficacy to teach about SHIs, and highlighted characteristics of the FDP.

Data from n = 54 participants via pre- and post-surveys and n = 15 interviews were analyzed using mixed methods.

Findings indicate that over three quarters of participants would use the curricular resources to make connections between complex SHIs, enhance place-based learning, data analysis and interpretation and engage in evidence-based decision-making. In addition, participants’ experience with the workshop was positive; their knowledge about SHIs remained relatively constant and their self-efficacy to teach about SHIs improved by the end of the workshop. The results provide evidence of the importance of institutional support to improve instruction about the FEW nexus.

The module, purposefully designed, aids undergraduates in engaging with Hydroviz, a data visualization tool, to understand both human and natural dimensions of the FEW nexus. It facilitates incorporating this understanding into systematic decision-making around an authentic SHI.