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Article
Publication date: 26 May 2023

David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…

Abstract

Purpose

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

Design/methodology/approach

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

Findings

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

Originality/value

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

Details

Journal of Accounting Literature, vol. 46 no. 2
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 30 January 2024

Ana M. Arboleda and Acosta Pilar

This paper evaluates consumers' responses to claims regarding fruit sustainability. The authors compared the effects of this factor on consumers' moral satisfaction and purchase…

Abstract

Purpose

This paper evaluates consumers' responses to claims regarding fruit sustainability. The authors compared the effects of this factor on consumers' moral satisfaction and purchase intention with respect to 12 sustainability claims.

Design/methodology/approach

A mixed-model experiment was conducted with seven fruits (i.e. guava, pineapple, red apple, green apple, red grape, green grape and avocado) to evaluate the effects of the 12 sustainability claims on purchase intention through moral satisfaction, relative to a control condition.

Findings

The results show that claims of supporting local farmers are those that move consumers the most. Claims regarding local farmers' production positively affect moral satisfaction and purchase intention.

Practical implications

This paper takes a consumer behavior approach to sustainability, enabling organizations to consider consumer behavior outcomes that could affect their strategic investments and commitment to social responsibility.

Originality/value

Food-related studies have not produced consistent results with respect to the relevance that sustainability claims have for consumers. This study differs from previous studies, as it focuses on fruit, a product that is important for social and environmental sustainability issues. This study demonstrates that, in the case of fruit, sustainability arguments are meaningful to young consumers through the mediating effect of moral satisfaction. Thus, the effect of claims is predicted by the meaning these arguments have for the consumer.

Propósito

Este artículo evalúa las respuestas de los consumidores a los argumentos de sostenibilidad en una fruta. Se comparan los efectos de este factor en la satisfacción moral y la intención de compra de los consumidores con respecto a 12 argumentos de sostenibilidad.

Diseño/metodología/enfoque

Se realizó un experimento de modelo mixto con siete frutas (guayaba, piña, manzana roja, manzana verde, uva roja, uva verde y aguacate) para evaluar los efectos de los 12 argumentos de sostenibilidad sobre la intención de compra a través de la satisfacción moral, en relación con una condición de control.

Hallazgos

Los resultados muestran que las afirmaciones de apoyo a los agricultores locales son las que más influyen en los consumidores. Las afirmaciones relativas a la producción de los agricultores locales afectan positivamente a la satisfacción moral y a la intención de compra.

Implicaciones prácticas

Este trabajo adopta un enfoque de la sostenibilidad basado en el comportamiento del consumidor, lo que permite a las organizaciones considerar los resultados del comportamiento del consumidor que podrían afectar a sus inversiones estratégicas y a su compromiso con la responsabilidad social.

Originalidad

Los estudios relacionados con la alimentación no han arrojado resultados consistentes respecto a la relevancia que los argumentos de sostenibilidad tienen para los consumidores. Este estudio difiere de los anteriores, ya que se centra en la fruta, un producto importante por cuestiones de sostenibilidad social y medioambiental. Este estudio demuestra que, en el caso de la fruta, los argumentos de sostenibilidad son significativas para los consumidores jóvenes a través del efecto mediador de la satisfacción moral. Así, el efecto de los argumentos se predice por el significado que estos tienen para el consumidor.

Article
Publication date: 20 February 2024

Thianthip Bandoophanit

To critically examine the holistic implementation of green supply chain management (GSCM) practices in entrepreneurial ventures in Thailand.

Abstract

Purpose

To critically examine the holistic implementation of green supply chain management (GSCM) practices in entrepreneurial ventures in Thailand.

Design/methodology/approach

The study observed 121 organizations (or respondents) covering 13 industries from both the public and private sectors. The research process started with a semi-structured interview and observation, followed by focus group interviews. The data collected were then analyzed using content and thematic analysis methods.

Findings

Respondents (chiefly entrepreneurial ventures) have good eco-knowledge. Most have more than 3–10 years of experience implementing eco practices that have significantly reduced their eco-impacts and costs. The study also revealed that firms’ directors developed environmental management systems (EMS) and cultures of their firms. This study rejected previously held beliefs that factors including country, firm size, industry type, years of activity and certification, impact both positively and negatively on green performance. However, the influence of top management, green entrepreneurial orientation (GEO), respondents’ different perceptions of the GSCM boundary and the COVID-19 pandemic have impacted the success of GSCM’s implementation.

Research limitations/implications

The COVID-19 pandemic obstructed observing GSCM implementation at the respondents’ workplaces. This could reduce the validity of the research, as all evidence obtained was selectively provided by the respondents, not the researchers.

Practical implications

New practitioners are encouraged to focus on green logistics (GL) at a firm level as opposed to the broader supply chain. Effective GL practices recommended utilities usage reduction, reuse/recycle waste and green procurement.

Originality/value

GSCM researchers should focus on patterns of over-consumption, over-trading and relevant institutions that cause environmental unsustainability, rather than specific units in supply chains. The Buddhist sustainable sufficiency concept should be considered as a viable lens to analyze GSCM as it complements existing theories.

Details

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

Keywords

Article
Publication date: 28 February 2024

Mihyun Kang, Katherine Cholakis-Kolysko and Negar Dehghan

The purpose of this study is to examine the perceptions and attitudes of arts and design faculty on teaching sustainability in higher education institutions in the USA.

Abstract

Purpose

The purpose of this study is to examine the perceptions and attitudes of arts and design faculty on teaching sustainability in higher education institutions in the USA.

Design/methodology/approach

Arts and design faculty from nine universities in the USA were approached for the study, using both closed and open-ended questions in a survey instrument. Descriptive statistics and content analysis were used to analyze the collected data.

Findings

Results related to arts and design faculty’s perception of sustainability showed high confidence in teaching sustainability but lower confidence in inspiring students to take action on sustainability issues. Faculty also perceived time, resources, knowledge and support as barriers to the integration of the topic into the curriculum. This study revealed that the faculty’s attitude toward sustainability demonstrated their recognition that sustainability should be at the core of their discipline and that they support its integration into courses.

Research limitations/implications

This study is limited to arts and design faculty in higher education institutions in the USA. The results may not be generalizable to other fields or locations. In addition, the use of self-reported data may be subject to bias.

Practical implications

The findings of this study can inform the development of curriculum and pedagogy in arts and design sustainability education. It can also guide institutions in addressing the challenges and barriers related to incorporating sustainability into their curriculum.

Social implications

Prioritizing sustainability education is crucial in addressing global climate change and related issues. Art and design educators’ perspectives on teaching sustainability can contribute to constructing a sustainable future for everyone.

Originality/value

This study provides insight into the perception and attitude of sustainability among arts and design faculty in higher education in the USA and highlights areas for improvement such as training and resources to better integrate sustainability into the curriculum.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 15 January 2024

Lara Martin-Vicario, María Eugenia Martínez-Sánchez and Ruben Nicolas-Sans

The aim of this study was to observe how a user’s individual factors in a commercial weight-loss treatment app affect their perceived usefulness of its features and how they…

Abstract

Purpose

The aim of this study was to observe how a user’s individual factors in a commercial weight-loss treatment app affect their perceived usefulness of its features and how they relate to each other.

Design/methodology/approach

The information was obtained from an online survey with a sample of 412 users from a branded app for a commercial weight-loss treatment using body mass index (BMI), self-efficacy, social support and perceived usefulness as variables.

Findings

Users with higher self-efficacy perceived the app’s features as more useful. However, BMI was not a factor except for the psycho-emotional support features, which individuals with obesity perceived as more useful. Likewise, it was found that there weren’t any significant differences in self-efficacy based on their BMI. Lastly, it was found that social support could not be used as a factor to predict self-efficacy.

Research limitations/implications

This study helps understand how individual factors for behavioural change may affect the perceived usefulness of a weight-loss app. Furthermore, the significance of self-efficacy as an influencing factor provides useful information for companies and app developers alike when developing their branded apps.

Originality/value

This study contributes to the body of knowledge on factors affecting user perceptions of weight-loss apps. It also adds to the literature of branded apps as complimentary resources for companies, which has not been studied in detail.

Details

British Food Journal, vol. 126 no. 4
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 30 January 2024

Bohee So and Ki Han Kwon

This study, a narrative literature review, aims to examine the combined benefits of the active and passive use of social media (SM) for well-being (WB), physical and mental health…

Abstract

Purpose

This study, a narrative literature review, aims to examine the combined benefits of the active and passive use of social media (SM) for well-being (WB), physical and mental health during the COVID-19 pandemic.

Design/methodology/approach

A search strategy has been carried out in the databases: Riss, PubMed, Medline, Scopus and Google Scholar, including all the articles published until 19 October 2023.

Findings

SM offers various benefits, including global risk awareness, health information, social connections and support. With the natural increase in physical inactivity due to COVID-19 social restrictions, SM has been identified as an appropriate tool for promoting physical activity (PA) at home to improve health.

Research limitations/implications

It suggests that the combined use of active and passive benefits of SM could potentially play an important role in public health by increasing individuals’ health behaviours. In addition, dissemination, sharing and social interaction of information provided by YouTube can encourage healthy behaviours, contribute to WB, physical and mental health and raise public health awareness.

Originality/value

The findings presented in this study highlight the combined benefits of differentiating the features of SM use. Compared to other SM platforms, YouTube can be used as a useful tool for home-based PA that promotes health by enabling people to remain active and avoid barriers to PA due to social restrictions during the global crisis. In addition, some recommendations from the findings may help protect against potential risks and improve public health outcomes during global crises, such as the COVID-19 pandemic, among the general public using SM.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Abstract

Details

Redefining Educational Leadership in Central Asia
Type: Book
ISBN: 978-1-83797-391-0

Article
Publication date: 14 March 2024

Yuehua Zhao, Linyi Zhang, Chenxi Zeng, Yidan Chen, Wenrui Lu and Ningyuan Song

This study aims to address the growing importance of online health information (OHI) and the associated uncertainty. Although previous research has explored factors influencing…

54

Abstract

Purpose

This study aims to address the growing importance of online health information (OHI) and the associated uncertainty. Although previous research has explored factors influencing the credibility of OHI, results have been inconsistent. Therefore, this study aims to identify the essential factors that influence the perceived credibility of OHI by conducting a meta-analysis of articles published from 2010 to 2022. The study also aims to examine the moderating effects of demographic characteristics, study design and the platforms where health information is located.

Design/methodology/approach

Based on the Prominence-Interpretation Theory (PIT), a meta-analysis of 25 empirical studies was conducted to explore 12 factors related to information content and source, social interaction, individual and media affordance. Moderators such as age, education level, gender of participants, sample size, platforms and research design were also examined.

Findings

Results suggest that all factors, except social support, have significant effects on the credibility of OHI. Among them, argument quality had the strongest correlation with credibility and individual factors were also found to be relevant. Moderating effects indicate that social support was significantly moderated by age and education level. Different sample sizes may lead to variations in the role of social endorsement, while personal involvement was moderated by sample size, platform and study design.

Originality/value

This study enriches the application of PIT in the health domain and provides guidance for scholars to expand the scope of research on factors influencing OHI credibility.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 2 January 2024

Jikai Zhu, Pengyu Li and Jingbo Shao

This study aims to delve into the varying impacts of different types of emotions conveyed through retailers' review request texts on consumers' intention to write a review.

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Abstract

Purpose

This study aims to delve into the varying impacts of different types of emotions conveyed through retailers' review request texts on consumers' intention to write a review.

Design/methodology/approach

To verify the relationships between these variables, two laboratory experiments were conducted in this study.

Findings

The findings indicate that when accompanied by an objective statement, texts that evoke empathy and favor have a positive influence on consumers' inclination to write a review. Moreover, by examining the underlying mechanism, this study uncovers two interconnected mediators, namely persuasive intent and cognitive (affective) resistance, along with empathy and helping intention. Additionally, the study explores the moderating role of customer satisfaction with the product, shedding light on the contextual factors that influence the effects of emotional cues in review texts.

Originality/value

This research contributes to the literature and practice by focusing on the process of retailers' generating online reviews. This is one of the first studies to systematically examine the effects of emotional text in retailers' review request on consumers' reviewing intention from the perspective of emotional evocation. The experimental findings and the underlying mechanisms emphasize the impact of different types of emotions in retailers' review requests texts on consumers' reviewing intentions. It can help retailers better understand the psychological reactions of consumers when they ask reviews, which provide theoretical support for retailers to design more reasonable asking texts.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 10 January 2024

Matthew A. Hawkins and Fathima Z. Saleem

Recent literature identifies the importance of influencer-brand fit, a congruence between the narrative of the social media influencer (SMI) and the branded product being…

Abstract

Purpose

Recent literature identifies the importance of influencer-brand fit, a congruence between the narrative of the social media influencer (SMI) and the branded product being reviewed, on purchase intentions. In creating brand-related content, SMIs can post content that can be either sponsored by the brand or unsponsored. This research merges these literature streams to examine how influencer-brand fit impacts purchase decisions and whether sponsorship status moderates this relationship.

Design/methodology/approach

Using a 2 (poor vs good influencer-brand fit) × 2 (sponsored vs unsponsored post) experimental design (n = 198), the relationship between influencer-brand fit and purchase intention, the mediating role of SMI trust and the moderating role of perceived sponsorship are tested. The PROCESS macro was used to analyze direct and indirect paths.

Findings

The results demonstrate that influencer trust mediates the relationship between influencer-brand fit and purchase intention, highlighting the importance of a congruent influencer and brand image in both increasing influencer trust and purchase intentions. Surprisingly, despite the reductions in purchase intentions from conducting a poor-fitting review, purchase intentions are the same between a poor-fitting unsponsored review and a good fitting sponsored review.

Practical implications

Decision-makers of both corporations and SMI personal brands should consider influencer-brand fit when selecting SMI partners to sponsor and brands to work with, respectively, and should aim for good fit between both parties. SMIs should avoid conducting sponsored, poor-fitting product reviews to limit reductions in trust. Influencers seeking to branch out of their area of expertise can initially consider unsponsored content before venturing into sponsored partnerships. Companies seeking to widen their reach through poor-fitting SMIs should consider alternative strategies to sponsorship.

Originality/value

As sponsored content is common, it is necessary to merge the influencer-brand fit and influencer sponsorship literature. Additionally, this study considers the mediating role of influencer trust, an important variable in predicating purchase intentions as well as helping SMI grow their audience.

Details

Management Decision, vol. 62 no. 1
Type: Research Article
ISSN: 0025-1747

Keywords

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