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1 – 10 of 20Andrew Adams, Stephen Morrow and Ian Thomson
To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.
Abstract
Purpose
To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.
Design/methodology/approach
This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.
Findings
Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.
Originality/value
This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.
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This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and…
Abstract
Purpose
This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.
Design/methodology/approach
To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.
Findings
Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.
Practical implications
Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.
Originality/value
This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.
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Anwar Sadat Shimul and Ian Phau
This paper aims to examine the impact of brand self-congruence on brand advocacy. In addition, the roles of brand love and attachment are examined through a serial mediation model.
Abstract
Purpose
This paper aims to examine the impact of brand self-congruence on brand advocacy. In addition, the roles of brand love and attachment are examined through a serial mediation model.
Design/methodology/approach
A total of 324 valid and useable responses collected from an Australian consumer panel were analysed through IBM SPSS. Underpinned by social identity theory and self-expansion theory, a set of hypotheses was examined in a research model.
Findings
The findings show that consumers' brand self-congruence positively impacts brand love, attachment and advocacy intention. Moreover, brand attachment and love mediate the relationship between brand self-congruence and advocacy.
Practical implications
The findings of this research suggest that brand managers should cultivate emotions to build a strong consumer–brand relationship.
Originality/value
This research advances the current understanding of brand advocacy literature concerning brand self-congruence, love and attachment. The findings suggest that consumers' brand self-congruence, combined with brand love and attachment, will generate greater advocacy.
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Ian Fillis, Kim Lehman and Mark Wickham
The purpose of this paper is to assess the notion of art as a product. This paper develops a detailed understanding of how established visual artists engage with the notion in…
Abstract
Purpose
The purpose of this paper is to assess the notion of art as a product. This paper develops a detailed understanding of how established visual artists engage with the notion in their art making and market interactions, drawing insight from the longitudinal debate on the essence of art, including its connection with entrepreneurial marketing.
Design/methodology/approach
The authors uses a conceptual framework involving artists’ and other stakeholders’ philosophical positions, artists’ career stages, reputation (including branding), market associations and the forms of value generated by artists and consumers to help shape their qualitative research design involving in-depth interviews with 16 established Australian artists. NVivo software aided data analysis to improve theory building.
Findings
Market orientation, entrepreneurial market creation, co-creation, co-production activities and sharing value among interested stakeholders are important factors in viewing art as a commercial product. Sustainable value creation is also crucial. Key emergent themes were motivation to create, engagement with the market and artists’ attitudes towards art as a product. This paper identifies a fluidity in the relationship between an artist and their art.
Research limitations/implications
Co-creation, co-production and sharing value among interested stakeholders are important factors as are market orientation versus entrepreneurial market creation activities. Sustainable value creation is also crucial. Key emergent themes were motivation to create, engagement with the market and artists’ attitudes towards art as a product.
Practical implications
Established artists have made a conscious decision to engage, or otherwise with the marketplace. This research uncovers the merits of adopting a product approach in engaging with the market and artist centred creation which avoids marketplace interaction.
Originality/value
This research has the potential to contribute to policy decision-making in the sector and in stimulating future comparative research. There are wider implications for the cultural and creative industries where entrepreneurial market creation can stimulate creativity and innovation.
Karen McBride, Jill Frances Atkins and Barry Colin Atkins
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century…
Abstract
Purpose
This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.
Design/methodology/approach
The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.
Findings
Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.
Originality/value
The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.
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The International Network of Research Management Societies (INORMS) celebrated its 20th anniversary in 2021. It was established to increase communication among research management…
Abstract
The International Network of Research Management Societies (INORMS) celebrated its 20th anniversary in 2021. It was established to increase communication among research management societies. The need for a formal international research management community developed because there was (1) increased international funding of research, (2) the number of international research collaborations was growing, and (3) there was a need to understand research regulations in other countries. INORMS sought to address these issues through international congresses and by providing a forum for member societies to work more closely together on common issues. Membership in INORMS steadily increased over the years. The 20th anniversary meeting was highlighted with the signing of the Hiroshima Statement that described a research manager’s principles and responsibilities, which include collegiality, inclusiveness, professionalisation, innovation, and accountability. This chapter summarises the factors that led to the formation of INORMS and its history.
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Kevin Teah, Ian Phau and Billy Sung
This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer…
Abstract
Purpose
This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer situational scepticism towards luxury brands.
Design/methodology/approach
The study used a questionnaire administered through a consumer panel, using established scales. A 2 (fictional, non-fictional) × 2 (low commitment, high commitment) factorial experimental design with four cells was implemented.
Findings
The results revealed that values-driven motives were associated with lower consumer situational scepticism, whereas egoistic-driven motives were linked to higher levels of consumer situational scepticism, regardless of the CSR commitment level of the luxury brand. However, the impact of strategic-driven motives and stakeholder-driven motives on consumer situational scepticism was only significant within the low commitment condition. Consumer situational scepticism was found to lead to lower brand resonance and resilience to negative information in both low and high commitment conditions.
Originality/value
This study contributes new knowledge by highlighting the crucial role of motives in shaping consumer perceptions, including scepticism, brand resonance and resilience to negative information, ultimately influencing consumer advocacy. The study further demonstrates that high commitment weakens the relationship between strategic-driven and stakeholder-driven motives and consumer scepticism. Moreover, high commitment also weakens the relationship between scepticism and the key outcomes examined in the study.
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Buck Reed, Leanne Cowin, Peter O'Meara, Christine Metusela and Ian Wilson
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through…
Abstract
Purpose
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through employers. As paramedics expanded their scope, role and range of employers, especially outside statutory agencies, there was increasing need to engage in professional regulation. Regulation is more than a legal and bureaucratic framework. The purpose of the paper states that the way paramedics interact with their new regulatory environment impacts and is influenced by the professionalisation of the discipline. Regulation also redefines their positionality within the profession.
Design/methodology/approach
Two mixed-method surveys were undertaken. A pre-registration survey occurred in the month prior to regulation commencing (N = 419) followed by the second survey 31 months later (N = 407). This paper reports the analysis of qualitative data from the post-registration survey and provides comparison to the pre-registration survey which has been previously reported. Analysis was undertaken using interpretive phenomenological analysis (IPA).
Findings
Themes from the pre-registration survey continued however became more nuanced. Participants broadly supported registration and saw it as empowering to the profession. Some supported registration but were disappointed by its outcome, others rejected registration and saw it as divisive and oppressive.
Originality/value
Paramedics are beginning to come to terms with increasing professionalisation, of which regulation is one component. Changes can be seen in professional identity and engagement with professional practice; however, this is nascent and is deserving of additional research to track the profession as it continues to evolve.
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Shernaz Bodhanwala and Ruzbeh Bodhanwala
The aim of this paper is to study whether adoption of sustainability policies by firms makes their stock market performance resilient to the downside risk during the crisis period.
Abstract
Purpose
The aim of this paper is to study whether adoption of sustainability policies by firms makes their stock market performance resilient to the downside risk during the crisis period.
Design/methodology/approach
The paper empirically examines the relationship between environmental, social and governance (ESG) and stock market performance for Indian companies that have consistently been a part of Refinitiv Eikon ESG database. Further, the study examines whether there exist significant differences in stock market performance of high ESG and low ESG-compliant firms during crisis period. The sample was made up of 70 Indian firms studied over the period 2016–2019 defined as “normal period” as well as for the declared COVID-19 crisis period, i.e. January–March 2020, and full year 2020. The authors used multivariate panel data regression, robust least square multivariate regression, pooled OLS model and two-stage least square regression method.
Findings
The study extends the existing literature by investigating the impact of ESG performance on market value of firms during the crisis period. Based on the stakeholder and “flight to safety” theory, the authors hypothesized that ESG would have significant positive effect on the stock market performance during crisis period; however, the results provide robust evidence that in a well-specified model capturing the effect of accounting-based measures of performance, Size, Growth, Risk and Dividend yield, ESG had no explanatory power over the stock market performance of ESG-compliant firms during crisis period. Furthermore, no significant difference in stock market performance indicators between high and low ESG-compliant firms was observed during the crisis period of 1Q2020 as well as for full year 2020. On contrary, the study finds dividend yield to be statistically significant in determining stock market performance of Indian firms during crisis period. The study extends the existing literature by coining the term, “ESG irrelevance” during crisis period.
Research limitations/implications
The main limitation of this study is its limited sample size because there are very few Indian firms that have secured consistent ESG rating. The study focuses on consistently rated firms to avoid the impact of “greenwashing”. Further, the study is focused on India, which limits the generalizability of our findings to other emerging countries.
Originality/value
To the best of our knowledge, this is among the first few studies that examines sustainability and stock market performance of Indian firms during COVID-19-led crisis period. Our findings highlight no significant difference between stock market performance of high ESG firms and low ESG firms indicating that investors who wish to create wealth by investing in ESG-compliant stocks in India can do so without worrying about the companies’ ESG rating scores.
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