Search results

1 – 10 of 28
Article
Publication date: 29 March 2024

Chinmaya Kumar Sahu and Rajeev Kumar Panda

Previous research has indicated that entrepreneurial marketing (EM) positively influences small and medium-sized enterprises’ (SMEs) performance. While most studies have examined…

Abstract

Purpose

Previous research has indicated that entrepreneurial marketing (EM) positively influences small and medium-sized enterprises’ (SMEs) performance. While most studies have examined the relationship in a stable environment, EMs’ effectiveness during environmental instability remains uncertain. Therefore, the study aims to investigate the influence of EM on Indian manufacturing-based SMEs’ performance during the COVID-19-induced environmental instability. Additionally, it explores the mediating role of innovative performance in the relationship between EM and SME performance.

Design/methodology/approach

The data were collected by distributing a structured survey questionnaire to 302 owners/managers of SMEs. Hypotheses were tested using structural equation modeling (SEM).

Findings

The result indicates that EM significantly impacts both innovation and SME performance. Furthermore, the innovative performance partially mediates the link between EM and SME performance. The findings suggest that even within severely affected sectors (manufacturing) during the pandemic, SMEs can achieve growth and innovation through effective EM practices.

Research limitations/implications

This study validates the theoretical notion that EM remains effective even in unpredictable environments such as the COVID-19 pandemic. The findings offer valuable insights for SMEs seeking innovative strategies to enhance their performance, particularly those in emerging economies.

Originality/value

Prior studies have relied on a single layer of abstraction to analyze the impact of EM. The present study is the first to extend standard construct (EM) conceptualization. Furthermore, it evaluated the efficiency of EM in situations characterized by instability, which is rare in the EM and SME literature.

Details

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

Keywords

Open Access
Article
Publication date: 29 February 2024

Mehroosh Tak, Kirsty Blair and João Gabriel Oliveira Marques

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was…

Abstract

Purpose

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.

Design/methodology/approach

Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.

Findings

The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.

Social implications

British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.

Originality/value

As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 31 August 2022

Saba Mani, Navid Ahmadi Eftekhari, M. Reza Hosseini and Javad Bakhshi

This paper aims to explore the various sociotechnical dimensions of building information modelling (BIM)-induced changes associated with stakeholder management of projects.

Abstract

Purpose

This paper aims to explore the various sociotechnical dimensions of building information modelling (BIM)-induced changes associated with stakeholder management of projects.

Design/methodology/approach

This paper relies on grounded theory and data collection from two case studies – one in the public sector and one in the private sector – and is underpinned by Leavitt’s (1964) sociotechnical model.

Findings

Findings reveal four new dimensions of stakeholder management as being affected through BIM-induced changes: commitment; transparency; learning and experience; and stakeholder satisfaction, with these extending beyond the dimensions recognised in the existing literature. Another novelty lies in bringing to light the highly context-specific nature of BIM-induced changes pertinent to stakeholder management, with the two case studies demonstrating differences in these changes. Furthermore, a theoretical model of the causal impacts of various identified dimensions is presented, in which the sequence of changes and the causal associations between the identified dimensions are conceptualised.

Originality/value

Through Leavitt’s (1964) Diamond lens, the procedure of change and its evolutionary procedure for various components of the sociotechnical system of stakeholder management are theorised. The tentative conceptualisations presented offer a springboard from which to further investigate the episode of change pertinent to various dimensions of stakeholder management in BIM-enabled projects.

Details

Construction Innovation , vol. 24 no. 2
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 24 May 2023

Rosa Vinciguerra, Francesca Cappellieri, Michele Pizzo and Rosa Lombardi

This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes…

Abstract

Purpose

This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model).

Design/methodology/approach

The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario.

Findings

The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE.

Practical implications

Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators.

Originality/value

The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

Article
Publication date: 15 January 2024

Sami R.M. Musallam

This study aims to analyze the effect of the board of directors on financial performance, either directly or indirectly, through the existence of risk management after the…

Abstract

Purpose

This study aims to analyze the effect of the board of directors on financial performance, either directly or indirectly, through the existence of risk management after the issuance of the Palestinian Code on Corporate Governance in Palestine.

Design/methodology/approach

This study uses a panel data of 31 Palestinian listed companies from 2010 to 2016. It also uses structural equation modeling (SEM) model.

Findings

The results of the SEM model show a significant positive relationship of the existence of risk management and the tenure-chief executive officer (CEO) with financial performance. However, CEO duality has a significant negative relationship with financial performance. The results also show a significant positive relationship of CEO duality and board size with financial performance through the existence of risk management.

Research limitations/implications

This study adds to the existing literature by analyzing the effect of the board of directors on financial performance, either directly or indirectly, through the existence of risk management in Palestine, one of the youngest stock exchanges in the region, which assists in testing the validity of agency theory in a young and small emerging Islamic market context.

Practical implications

The results of this paper are significant for shareholders and managers of companies to make proper choices to secure the interests of stakeholders and increase the flow of capital and foreign investment.

Originality/value

To the best of the author’s knowledge, it is one of the first papers to investigate the effect of the board of directors on financial performance, either directly or indirectly, through the existence of risk management in Palestine.

Details

Journal of Islamic Marketing, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

Open Access
Article
Publication date: 31 January 2024

Sungkyung Kim and Argyro Elisavet Manoli

This study delves into the psychological processes underlying sport fans' post-purchase innovativeness behaviour. This exploratory research aims to establish a theoretical…

Abstract

Purpose

This study delves into the psychological processes underlying sport fans' post-purchase innovativeness behaviour. This exploratory research aims to establish a theoretical framework that elucidates the formation of sport fans' word-of-mouth (WOM) behaviours, particularly emphasising the structural relationship between motivated consumer innovativeness and satisfaction in using AR live-streaming services.

Design/methodology/approach

Utilising an online survey and convenience sampling, the study garnered a total of 243 usable responses from three online baseball fan communities in South Korea. Confirmatory factor analysis was employed to assess the psychometric properties of the constructs. Subsequently, a structural equation model was used to probe the influence of motivated consumer innovativeness on WOM, with a particular focus on the mediating role of satisfaction.

Findings

Three dimensions of motivated sport fans innovativeness – functional, hedonic and cognitive – showed a positive association with WOM, partly mediated by satisfaction. In contrast, socially motivated sport fans innovativeness did not directly lead to WOM but influenced it solely through satisfaction. The full mediating role of satisfaction in the relationship between socially motivated fans innovativeness and WOM was found.

Originality/value

This research stands out as one of the scant studies exploring motivated sport fans innovativeness in the context of AR live sport streaming. The findings not only corroborate but also augment the extant literature by empirically confirming that three dimensions of motivated fans innovativeness, coupled with satisfaction, are pivotal antecedents to WOM intention.

Details

International Journal of Sports Marketing and Sponsorship, vol. 25 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 10 November 2023

Mikhail Gorshunov

The purpose of this research is to examine the impact of audit committee financial experts on the risk of financial corruption in public companies.

Abstract

Purpose

The purpose of this research is to examine the impact of audit committee financial experts on the risk of financial corruption in public companies.

Design/methodology/approach

A time-lagged, matched-pairs sample of 352 corporations was utilized to test the study's hypotheses (176 financially corrupt firms plus 176 compliant firms). To uncover financially corrupt firms, 2,895 Accounting and Auditing Enforcement Releases from the Securities and Exchange Commission were thoroughly evaluated.

Findings

The results show that financial experts on audit committees generally increased financial corruption. However, the impact was reversed when audit committees had three or more financial experts, showing that having at least three financial experts reduced financial corruption.

Originality/value

The study's findings call into question the long-held practice of appointing at least one financial expert to audit committees. This study offers a novel approach to improve corporate oversight and reduce financial corruption by having at least three financial experts on audit committees.

Details

Managerial Finance, vol. 50 no. 4
Type: Research Article
ISSN: 0307-4358

Keywords

Open Access
Article
Publication date: 22 March 2024

Óscar Aguilar-Rojas, Carmina Fandos-Herrera and Alfredo Pérez-Rueda

This study aims to analyse how consumers' perceptions of justice in a service recovery scenario vary, not only due to the company's actions but also due to the comparisons they…

Abstract

Purpose

This study aims to analyse how consumers' perceptions of justice in a service recovery scenario vary, not only due to the company's actions but also due to the comparisons they make with the experiences of other consumers.

Design/methodology/approach

Based on justice theory, social comparison theory and referent cognitions theory, this study describes an eight-scenario experiment with better or worse interactional, procedural and distributive justice (better/worse interactional justice given to other consumers) × 2 (better/worse procedural justice given to other consumers) × 2 (better/worse distributive justice given to other consumers).

Findings

First, consumers' perceptions of interactional, procedural and distributive justice vary based on the comparisons they draw with other consumers' experiences. Second, the results confirmed that interactional justice has a moderating effect on procedural justice, whereas procedural justice does not significantly moderate distributive justice.

Originality/value

First, based on justice theory, social comparison theory and referent cognitions theory, we focus on the influence of the treatment received by other consumers on the consumer's perceived justice in the same service recovery situation. Second, it is proposed that the three justice dimensions follow a defined sequence through the service recovery phases. Third, to the best of the authors' knowledge, this study is the first to propose a multistage model in which some justice dimensions influence other justice dimensions.

研究目的

: 本研究擬探討在服務補救的處境裡, 消費者對公平的看法不但會受公司的行動所影響, 同時也會因他們與其他消費者的經驗作比較而有所改變。

研究設計/方法/理念

: 本研究根據正義理論、社會比較理論和參照認知理論, 描述一個涵蓋八個處境的實驗, 實驗包含更好的或更差的互動的、程序上的和分配性的公平 (給予其他消費者更好的/更差的互動公平) × 2(給予其他消費者更好的/更差的程序上的公平) × 2 (給予其他消費者更好的/更差的分配性的公平)。

研究結果

: 研究結果顯示, 消費者對互動的、程序上的和分配性公平的看法, 是會根據他們與其他消費者的體驗所作的比較而有所改變; 研究結果亦確認了互動的公平對程序上的公平會有調節作用, 而程序上的公平對分配性的公平則沒有顯著的調節作用。

研究的原創性

: 首先, 我們根據正義理論、社會比較理論和參照認知理論, 把研究焦點放在於相同的服務補救情景中, 其他消費者受到的待遇, 如何影響消費者自身的認知公平; 另外, 我們建議, 這三個公平維度, 在各個服務補救階段裡, 均會跟隨一個清晰的次序。最後, 就研究人員所知, 本研究為首個提出一個公平維度互為影響的多階段模型的研究。

Article
Publication date: 4 October 2022

Akanksha Jaiswal, Santoshi Sengupta, Madhusmita Panda, Lopamudra Hati, Verma Prikshat, Parth Patel and Syed Mohyuddin

The COVID-19 pandemic and technological advancements have enabled employees to telework. Referring to this emerging phenomenon, the authors aim to examine how employees' levels of…

1499

Abstract

Purpose

The COVID-19 pandemic and technological advancements have enabled employees to telework. Referring to this emerging phenomenon, the authors aim to examine how employees' levels of trust in management mediated by psychological well-being impact their performance as they telework. Deploying the theoretical lens of person-environment misfit, the authors also explore the role of technostress in the trust-wellbeing-performance relationship.

Design/methodology/approach

The data was collected from 511 full-time service sector employees across Indian organizations through a structured survey questionnaire. The proposed moderation-mediation model for this study was tested using structural equation modeling and bootstrapping method.

Findings

Structural equation modeling results indicate that trust in management significantly impacts employee performance while teleworking. While psychological well-being was observed as a significant mediator, technostress played the moderator role in the trust-performance relationship. The moderated-mediation effect of psychological well-being in the trust-performance relationship was stronger when technostress was low and weaker when technostress was high.

Research limitations/implications

The authors extend the person-environment misfit theory in the context of telework, highlighting the role of technostress that may impact the trust-wellbeing- performance relationship in such work settings.

Practical implications

The study informs leaders and managers on balancing delicate aspects such as employee trust and well-being that significantly impact performance as they telework. The authors also highlight the critical role of managers in respecting employees' personal and professional boundaries to alleviate technostress.

Originality/value

The authors make a novel theoretical contribution to the emerging literature on teleworking by examining the trust-psychological wellbeing-performance link and the role of technostress in this relationship.

Details

International Journal of Manpower, vol. 45 no. 1
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 13 June 2023

Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji and Zabihollah Rezaee

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and…

Abstract

Purpose

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

Design/methodology/approach

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

Findings

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

Practical implications

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

Originality/value

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

1 – 10 of 28