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1 – 10 of 66Huifeng Bai, Jin Shi, Peng Song, Julie McColl, Christopher Moore and Ian Fillis
This empirical study aims to examine luxury fashion retailers' localised multiple channel distribution strategies in China.
Abstract
Purpose
This empirical study aims to examine luxury fashion retailers' localised multiple channel distribution strategies in China.
Design/methodology/approach
Through case studies of 15 participating retailers, qualitative data were collected from 33 semi-structured interviews.
Findings
Strong impacts of internationalisation strategies, distribution strategies and channel length towards multiple channel retailing are revealed. Multi-channel retailing is widely employed by firms who have entered China and further developed their businesses through local partnerships and adopted a selective distribution strategy via relatively longer channels. Omni-channel retailing is only suitable for the few retailers using an exclusive distribution strategy through direct marketing and wholly owned customer relationship management. As a dynamic transformation from multi- to omni-channel retailing, cross-channel retailing is adopted by those who are withdrawing from local partnerships and shifting to wholly owned expansions and operations in host markets.
Research limitations/implications
The results are potentially challenged by relatively small sample size.
Practical implications
Practitioners are suggested to adapt multiple channel retailing to their international expansion strategies, distribution strategies and channel length in the host markets.
Originality/value
This paper contributes to the literature in both multiple channel retailing and international retailing by offering insights into the motives, development patterns and suitability of multiple channel retailing in the international retail marketing context.
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John Hyland, Maeve Mary Henchion, Oluwayemisi Olomo, Jennifer Attard and James Gaffey
The aim of this paper is to better understand European consumers' behaviour in relation to Short Food Supply Chains (SFSCs), so as to provide insights to support their development…
Abstract
Purpose
The aim of this paper is to better understand European consumers' behaviour in relation to Short Food Supply Chains (SFSCs), so as to provide insights to support their development as part of a sustainable food system. Specifically, it aims to analyse consumer purchase patterns, motivations and perceived barriers and to identify patterns of behaviour amongst different consumer groups.
Design/methodology/approach
An online consumer survey was conducted in 12 European countries (n = 2,419). Quantitative data analysis, including principal component analysis (PCA) and cluster analysis, was undertaken using SPSS.
Findings
Four consumer clusters are named according to their behavioural stage in terms of SFSC engagement: Unaware Unengaged, Aware Unengaged, Motivationally Engaged and Executively Engaged. Unaware Unengaged and Aware Unengaged are in the non-engagement phase of behaviour. Motivationally Engaged are motivationally activated to engage in the behaviour but fail to do so consistently. Executively Engaged is the fully engaged cluster, being motivated to act and purchasing local food on a frequent basis. The results show an interesting interplay between motivations and barriers, i.e. higher scores for motivations and lower scores for barriers do not necessarily translate into higher purchase frequency.
Originality/value
The research gleans insights into the contextual factors that may inhibit SFSC purchases in different consumer segments. It offers practical implications for policymakers and others seeking to develop SFSCs as part of a sustainable food system.
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Natasha Khalil, Syahrul Nizam Kamaruzzaman, Mike Riley, Husrul Nizam Husin and Abdul Hadi Nawawi
This paper explores the patterns of the current needs of users' social characteristics in post occupancy evaluation (POE) associated with the environmental performance of green…
Abstract
Purpose
This paper explores the patterns of the current needs of users' social characteristics in post occupancy evaluation (POE) associated with the environmental performance of green buildings using systematic literature review (SLR). This paper aims to establish a conceptual nexus between environmental performance mandates and the current needs of the users' social characteristics.
Design/methodology/Approach
This paper adopts a SLR approach designed using Preferred Reporting Items for Systematic Reviews and Meta-Analyses for 21 articles that were selected as qualitative synthesis in this study. The search parameter for the selected articles in this review was limited to publications in three databases, Scopus, Web of Science and Emerald, between January 2016 and January 2023, with the help of qualitative software ATLAS.ti 9© in the presentation of the network codes. The initial literature search has retrieved 99 papers which sequentially excluded 42 papers due to exclusion criteria, and the researcher was left with 57 papers. Out of 57, 14 papers were then removed due to duplication of records found in the Scopus and Web of Science databases, and 43 articles were further screened for qualitative synthesis. A thorough critical appraisal was applied to ensure that only selected papers were included, consensus was achieved among the authors and 22 papers were excluded. The qualitative synthesis has finalized 21 studies, and they are selected as confirmative findings.
Findings
Using network codes presentation of ATLAS.ti 9©, the result shows that the social characteristics are influenced by the evaluated building category and the users' category – the stakeholders (owners, designers) and the occupants. New-fangled elements in environmental performance mandates are legitimacy and accessibility. The users’ social characteristics are derived from the category of users, where the stakeholders (designers, owners) are relatively a novel benchmark in meeting the POE objectives towards environmental performance. The least attention on the users’ social characteristics based on the findings shows that image, experiential (conjoint), happiness, interactive behaviour, morale and values are depicted as the social current needs in the environmental performance using POE. However, all stakeholders and the building occupants’ social characteristics must have a confirmative relation to the performance mandates, especially for newly performance mandates elements: legitimacy and accessibility.
Research limitations/implications
The research limits the literature search between the recent January 2016 and January 2023 in Scopus, Web of Science and Emerald databases. Limiting the year of publication to the recent years is important to select and rank relevant scientific papers which encompass the reviewed subject. Other limitations include the selection of papers focusing on the POE approach and environmental performance as the main subject of evaluation. Other evaluation purposes that are not related to environmental objectives are excluded in this study.
Originality/value
The characteristics of the social elements become a challenging subject in meeting the environmental performance needs as they lean more towards intangible elements. The novelty of the findings is drawn from the new pattern and current needs of users' social characteristics in POE for environmental performance.
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Abhilasha Singh and Patrick Blessinger
The purpose of this study is to investigate the differences between labour market requirements in the United Arab Emirates (UAE) in the 21st century and university graduates’…
Abstract
Purpose
The purpose of this study is to investigate the differences between labour market requirements in the United Arab Emirates (UAE) in the 21st century and university graduates’ level of knowledge, skills and aspects of competence (KSAs) qualification benchmark.
Design/methodology/approach
The study used a discourse analysis methodology, which is a qualitative and interpretive method of analysing texts. The content for the analysis was extracted from Scopus, Ebscohost, Proquest, Google Scholar, Web of Science, news, publications, thesis papers, dissertations and other research papers. A narrative approach for analysing the content was adopted.
Findings
The findings reveal that new graduates often encounter difficulties in searching for jobs due to a lack of awareness of how to conduct an employment search that best aligns their KSA with the requirements and needs of the labour market. The study concludes that to increase the employability of graduates, higher education institutions should reduce the KSAs gap by collaborating with the private sector and providing students with relevant, industry-based job experience before graduation.
Originality/value
This study investigates the gap between graduate KSAs and labour market requirements in the 21st-century UAE. The findings of the study encapsulate the weaknesses and shortcomings of the current educational systems amid the reform agenda in the UAE. It also deliberates upon the state-of-the-art recommendations regarding making the country a knowledge-based economy and society.
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Hafez Abdo, Freeman Brobbey Owusu and Musa Mangena
The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.
Abstract
Purpose
The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.
Design/methodology/approach
The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework.
Findings
The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework.
Research limitations/implications
The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making.
Originality/value
The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries.
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Jahangir Wasim, Moustafa Haj Youssef, Ioannis Christodoulou and Robert Reinhardt
This research aims to identify the intentions behind becoming an entrepreneur and the perception of entrepreneurial failure among different groups of students. There has been…
Abstract
Purpose
This research aims to identify the intentions behind becoming an entrepreneur and the perception of entrepreneurial failure among different groups of students. There has been significant research discussing the motivations behind becoming an entrepreneur. However, such a research study is often focused on individuals who are already in the entrepreneurial process. Therefore, this research focuses on the understanding of the entrepreneurial process specified on the intentions of becoming an entrepreneur and the associated risk, in the context of a learning process.
Design/methodology/approach
The perspectives of students towards becoming an entrepreneur and their perception of associated risk are identified. A comparative exploratory case study method is used. Three cases developed in the light of empirical evidence consist of Business, Law and Science, technology, engineering and mathematics (STEM) students.
Findings
Major results show that the law and STEM students were on the same line in terms of motivational factors, such as being career driven. In contrary, the business students were more driven by personal factors such as leaving something behind and building something meaningful.
Originality/value
Whilst studies have attempted to understand entrepreneurial intentions, little work has considered students and their views on becoming entrepreneurs. Even with studies that looked at this subject matter, the focus was mainly business students. The authors build on previous work and construct the authors' views based on multi-disciplinary student base to know more about their intentions to become an entrepreneur. The science and law students were more influenced by external factors, whereas business students were focused more on their personal goals. Such classification of the diverse intentions based on student discipline opens a new and promising research avenue to better develop entrepreneurial education not only for business students but across all disciplines in higher education.
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Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie…
Abstract
Purpose
The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).
Design/methodology/approach
By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.
Findings
A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.
Practical implications
The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.
Originality/value
Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.
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Christian Meske, Ireti Amojo and Christoph Müller
Online flight booking websites compare airfares, convenience and other consumer relevant attributes. Environmental concerns are typically not addressed, even though aviation is…
Abstract
Purpose
Online flight booking websites compare airfares, convenience and other consumer relevant attributes. Environmental concerns are typically not addressed, even though aviation is the most emission-intensive mode of transportation. This article demonstrates the potential for digital nudges to facilitate more environmentally friendly decision-making on online flight booking websites.
Design/methodology/approach
The authors used the digital nudging design process to implement two nudging interventions in an experimental setting on a fictitious flight booking website. The two nudging interventions are (1) an informational nudge, presented as an emission label, and (2) an understanding mapping nudge, presented as an emission converter.
Findings
This article finds that both digital nudges are useful interventions in online choice environments; however, emission labels more effectively encourage sustainable booking behavior.
Originality/value
The contributions of this article are twofold. In contribution to research, this article builds on existing research in sustainability contexts and successfully evaluates the effectiveness of anchoring and understanding mapping heuristics to influence sustainable decision-making in virtual environments. Furthermore, in contribution to practice, this article contributes knowledge to nudge design and provides hands on examples for designers or website operators on how to put nudge designs to practice in virtual choice environments. Additionally, this article contributes relevant considerations in a high-impact research field with growing importance given the global climate crisis.
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Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed and Aly Salama
This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The…
Abstract
Purpose
This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The authors comparatively assess this association across different bank types, Islamic versus conventional banks. The authors also investigate the mediating effect of Shariah governance.
Design/methodology/approach
The authors utilize a unique and an international sample of 723 bank-year observations representing 100 listed banks from 16 countries during the period 2007–2015. The authors investigate the characteristics of the board of directors and audit committee (i.e. size and independence) and employ three core analyses for earnings informativeness (i.e. earnings persistence, cash flow predictability and reliability of loan loss provisions). Additional analyses address Shariah supervisory boards’ (SSBs’) size, financial expertise and multiple outside directorships. The authors use the random-effect Generalised Least Squares (GLS) estimation technique and provide several robustness checks and sensitivities.
Findings
The authors find that, on average, having large and independent boards (and audit committees) increases the informativeness of reported earnings for banks. Conditional on bank type, our results report strong evidence for differential effects across the two alternative banking systems. In Islamic banks, large and independent board of directors (and audit committees) is positively associated with all measures of information value. There is insignificant evidence for conventional banks. However, SSBs show no significant effect on the reported earnings’ informativeness.
Originality/value
This is the first study, to the best of our knowledge, that empirically and comparatively assesses the information value of reported earnings in association with effective internal governance while recognizing the institutional characteristics of different bank types. The authors offer new insights to policymakers, investors and other stakeholders located within countries operating on a dual banking system. The results could help regulators to improve their rules/guidance related to double-layer governance and financial reporting quality.
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