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Abstract

Purpose

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Design/methodology/approach

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Findings

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

Originality/value

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 21 December 2020

Joanna Krasodomska and Ewelina Zarzycka

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest…

4807

Abstract

Purpose

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest entities (PIEs).

Design/methodology/approach

The study is based on the content analysis of the disclosures provided by 169 large (PIEs) operating in Poland in 2019. The data was hand-collected from the companies’ non-financial statements. The research hypotheses were empirically tested with the use of linear regression.

Findings

The explanation for the disclosure of KPIs can be found in stakeholder theory, operationalized by stakeholder pressure linked to industry. In line with the expectations, business-related KPIs are disclosed by companies operating in industries with high pressure from investors, environment-related KPIs are presented by companies operating in environmentally sensitive industries and companies operating in industries with high pressure from employees disclose society-related KPIs. According to the results of the study, reporting on employee-related KPIs is accompanied by environmental and social KPI disclosures.

Originality/value

The study contributes to the literature on corporate non-financial disclosures as it provides new insights into non-financial KPI disclosures in a new and relatively unexplored institutional setting established by the Directive 2014/95/EU. While researchers recognize the stakeholders’ environmental and social concerns, there is nevertheless a lack of understanding of their implications for KPIs in measuring social practice. The research fills that gap by addressing the specific impact of different stakeholder groups on the disclosure of KPIs.

Details

Meditari Accountancy Research, vol. 29 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 5 June 2017

Guenther Botschen, Kurt Promberger and Josef Bernhart

This paper aims to present an interdisciplinary approach for the development and design of place brands, which goes far beyond communication strategies and advertising campaigns…

5428

Abstract

Purpose

This paper aims to present an interdisciplinary approach for the development and design of place brands, which goes far beyond communication strategies and advertising campaigns. The so-called “Brand-driven Identity Development of Places” (short: BIDP) approach provides a structured three-phase model that can serve as a practical guide for the development of commercial, touristy, urban and rural places.

Design/methodology/approach

Longitudinal collaborative action research over a time span of 20 years plus extended case study research supported the evolution of the BIDP approach.

Findings

BIDP is a circular three-phase model starting with the definition of the intended place brand identity, which in Phase 2 becomes translated into concrete touchpoint experiences along the main constituents of the place, and finally materialising into the new place format. The case study of the City of Innsbruck is prototypically used to illustrate the application of the designed approach and to report achieved results.

Research limitations/implications

Place brand development based on translating socio-cultural meanings into touchpoint experiences to materialise and align place constituents is opening up new avenues to initiate and govern place development. At present, the approach is based on case studies in the western region of Austria and South Tyrol.

Practical implications

The three-phase model represents a practical tool for place brand managers, who want to renew and to develop their place format in a structured way. The BIDP model can be applied for all forms of places.

Social implications

Foremost, the described place branding collaborations reassure the proposition of Olins (2002) and Schmidt (2007) that place branding is a crucial internal project that unites groups of people around a common strategic vision providing sense and direction besides reaching out to the traditional customer–stakeholder audience.

Originality/value

A structured model for brand-driven place development, which evolved during 20 years of longitudinal collaborative action research with executives and representatives of commercial, touristy, urban and rural places, BIDP locks into anthropological research findings where cultural meanings are considered as the main source for the construction of brand identities.

Details

Journal of Place Management and Development, vol. 10 no. 2
Type: Research Article
ISSN: 1753-8335

Keywords

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