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The purpose of this paper is to examine the effect of country of origin (COO) information as an important/salient categorical attribute on choice context effects. Specifically, this research examines whether the introduction of a unique COO in the choice set will have a differential influence on context effects depending on the relative position of the third option (the asymmetrically dominated option vs the extreme option).

Five experiments were conducted in this research. Study 1 had a 2 (set size: two-option core set vs three-option asymmetric dominance set)×2 (competitor’s COO: common vs unique) between-subjects design. Study 2 had a 2 (set size: two-option core set vs three-option extreme option set)×2 (competitor’s COO: common vs unique) between-subjects design. To address the robustness of the effects, Studies 3-5 replicated the results of Studies 1 and 2. The data were analyzed by χ² tests and logistic regression analyses.

The current research demonstrates that the attraction effect is attenuated by the introduction of a unique COO information in the competing option, whereas the tendency to prefer a middle option is not significantly affected.

The present research adds to the current understanding and the practical relevance of COO effects and context effects in marketing by examining the impact of COO as an important/salient categorical attribute on context effects.

According to the Directive 2014/95/EU on non-financial information (NFI), from 2017 onwards, large companies of member states will be required to provide a series of social, environmental and governance disclosures. This paper, focusing on the evaluation of the quality of NFI in the UK and Italy before the implementation of the EU Directive, aims to investigate which factors affect the quality of NFI in the comparison between the UK and Italy.

To evaluate the “state of the art” of NFI in corporate social disclosure of British and Italian listed companies, a non-financial score is created, based on specific items concerning the requirements of the EU Directive. To this aim, the authors analyzed the corporate disclosures of 343 large listed companies.

Findings show that the UK is more compliant than Italy. So, regulation could be important to improve NFI in Italy more than in the UK. The results could represent relevant evidence for European policymakers of the action agenda “emphasizing the importance of national and sub-national CSR policies”.

This research represents a preliminary analysis on the EU Directive and on its potential effects. Moreover, this study strengthens the previous literature on the quality of non-financial disclosure.

The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS.

Semi‐structured interviews were conducted with preparers, users and auditors of annual reports and accounting regulators in the UK (including Ireland) and Italy.

There were some differences in the experiences of IFRS implementation between stakeholders from different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new standards. Further it is recognised that international standard‐setters have a large set of stakeholder views to manage and it is therefore important that standard‐setters are aware of the costs and benefits of their accounting requirements.

This analysis is useful for companies that have not already adopted IFRS. It explains the differences and similarities of the costs and benefits of IFRS implementation from an Anglo‐Saxon and an EU continental perspective.

Concerns about climate change and the availability of energy has resulted in countries setting targets to improve energy efficiency and reduce carbon emissions. A large proportion of energy is consumed by existing housing. Europe has a large proportion of historic housing, some of which also represent significant value in relation to historical, cultural and/or architectural importance. Upgrading their energy efficiency whilst retaining their significance is crucial for the sustainability of heritage buildings. The purpose of this paper is to focus on the challenges and barriers to improving the energy efficiency of listed pre-1919 housing.

The research utilised semi-structured interviews to explore the debates surrounding sustainability and conservation, identifying the key drivers and barriers to achieving a balance between these concepts.

Concern about climate change and the desire to preserve a heritage asset were the main drivers to balancing sustainability with conservation through energy efficiency improvements. The main challenges included the risk of detrimentally affecting the significance of the building, the lack of communication and collaboration between stakeholders, the availability of adequately skilled professionals and the lack of appropriate energy efficiency solutions for heritage buildings. The cost of improvements was found to be both a barrier and driver.

Heritage buildings perform differently to their modern counterparts and therefore the measures the authors apply to these historic properties must be done with sufficient understanding of this difference. Such measures must be compatible with these buildings in line with conservation principles. Further, the discussion of developing an alternative version of energy calculation for these buildings should be entered into.

The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA) located in the USA and a sample of European countries which have affiliates with the IIA. This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect to the level of use of the Standards and compliance with the Standards by respondents' IAAs.

Survey results from questionnaires sent to IIA members in September 2006 about various topics relating to internal auditing are summarized in the Common Body of Knowledge 2006 database. These results are compared among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA.

This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect to the level of use of the Standards and compliance with the Standards by respondents' IAAs. There are significant levels of variation in responses by country. For Standards 1300, Quality Assurance and Improvement Program, and 2600, Resolution of Management's Acceptance of Risks, respondents indicate high levels of non‐compliance.

This study compares the status of the use of the IIA Standards in five countries to determine if there is any difference in application in different parts of the world.

To explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if in part, by industrial sector (traditional; knowledge intensive) and nationality of origin (Italy; UK).

Content analysis of the annual reports of two reasonably matched samples of both high‐technology and traditional non‐financial firms in Italy and the UK. Univariate and multivariate analyses are then used to test the hypothesis proposed.

Size and industrial sector are found to be predictors of levels of ICD; the hypothesis relating nationality of origin to ICD is not supported.

The main limitation relates to sample size due to the onerous nature of this form of research. Further research following this matched‐sample methodology should attempt to maximise sample sizes allowing for the incorporation of more specific nationally of origin factors.

Owing to the increasing importance of intangibles and intellectual capital, how these are reported is of interest to a large range of stakeholders. There is, as yet, no universally accepted form, or indeed regulation, of ICD.

The matched‐sample methodology on international ICD comparison expands on extant approaches.

Most of the cross-cultural empirical research in hospitality has focused on Western and Eastern differences and has neglected cultural diversity in Europe. As cultural differences in Europe do exist and have important implications for managers operating in hotel industry, the purpose of this paper is to examine perceived quality in upscale (four- and five-star) hotels in two Mediterranean countries: Italy and Croatia.

Data were collected among 335 guests in upscale hotels in Italy and 475 hotel guests in Croatia. This work adopts a cross-cultural approach in two different ways. First, perceived quality is assessed in hotels in two different countries. Second, national culture of guests is considered in their evaluations of perceived quality in each country.

Surprisingly, hotels in Croatia, an emerging tourist destination, performed better than hotels in Italy, a top worldwide destination. The results show significant differences in perceived quality evaluations according to national cultures of hotel guests in each country. However, while in Croatia domestic guests perceived higher levels of quality than other guests, in Italy, perceived quality was rated lower by Italians than by their American counterparts.

The results of this study contribute to better understanding of perceived quality in cross-cultural research in hospitality.

Implications are discussed for both Italian and Croatian hotel managers, two direct competitors in the Mediterranean area.

This paper covers several research gaps: lack of cross-cultural research in hospitality marketing, poor examination of perceived quality in hotels from the cross-cultural perspective, and poor consideration of cultural diversity within European countries.

Although firm growth through the acquisition of independent players is at a record high, market reports reveal a parallel increase in independent firms that enjoy noticeable consumer support across industries and threaten MNC-owned brands in several countries. Despite this evident contrast, no research has investigated how independent firms stack up against their non-independent counterparts from a consumer perspective. This study examines this standoff and proposes that independent firms outperform their non-independent contenders in fostering perceptions of product craftmanship and warmth in specific product categories and cultures.

Three experimental studies were conducted across five countries (Study 1: N = 360; USA and China – Study 2: N = 487; UK and India – Study 3: N = 323; Italy). Data were analysed using experimental techniques (Analysis of Variance) and conditional process analyses (Moderated Mediation) using PROCESS.

The findings suggest that (1) firm independence fosters perceptions of product craftmanship and warmth in individualistic cultures, (2) consumers view products sold by independent firms as warmer and more authentic than products sold by non-independent firms in hedonic but not in utilitarian product categories, (3) the positive effects of firm independence on product craftmanship and warmth are neutralized for vertically collectivist cultures (India) and reversed in horizontally collectivist cultures (China), (4) loss of firm independence leads to higher drops in perceived craftmanship and product preference when it is caused by a takeover from a foreign multinational (compared to a domestic corporation).

This research provides a first account of how perceptions of firm independence drive assessments of product craftmanship and authenticity, elicit feelings of warmth and build product preference. The findings inform decisions of multinational corporations regarding (1) how to communicate the acquisition of independent firms in local markets, (2) how to balance an international brand portfolio in culturally diverging markets and different product industries, (3) how to optimize brand architecture through the relative exposure of the corporate brand image vis-à-vis the image of standalone brands owned by the corporation and (4) offer smaller independent players an alternative positioning strategy to differentiate from global competitors enjoying the resources or support of bigger corporations.

There is growing interest in the use of human-like social robots, able to undertake complex tasks whilst building consumer engagement. However, further exploration is needed on the optimal level of humanoid appearance for service robots. In particular, the literature is limited with respect to mitigating disconfirmed expectations for robots high in human-likeness. This paper aims to address this gap by testing the effect of robot appearance, disconfirmed expectations and warmth (vs competence) on customers’ responses.

The study adopts a mixed-method design by presenting a focus group (Study 1) that guides two laboratory experiments (Studies 2 and 3). Studies 2 and 3 test for the moderating effect of warmth (vs competence) and the mediating roles of perceived eeriness and disconfirmed expectations.

The findings show that a robot high (vs low) in human-likeness leads to higher negative customers’ responses, which is explained by disconfirmed expectations rather than perceived eeriness. However, when customers interact with a warm (vs competent) robot high in human-likeness, this negative effect vanishes.

The paper investigates boundary conditions and underlying mechanisms that affect customers’ experiences. Although the study adopts high realistic experiments, a limitation lies in not measuring customers’ actual behaviours in the field.

This study provides new insights on how the appearance and characteristics of social robots influence the consumers’ experience. By doing so, this study offers managers actionable insights (i.e. enhancing warmth) to lessen the risk of disconfirmed expectations.

The paper offers new explanations as to why human-like robots can generate negative responses from customers. Moving beyond the “uncanny valley” hypothesis, this study shows the key role of disconfirmed expectations in explaining consumers’ negative responses towards humanoid robots. Moreover, it sheds light on the moderating role of warmth (vs competence), which can mitigate such negative effects.