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Open Access
Article
Publication date: 19 April 2024

Donnette Noble and Jesse James New II

This paper highlights an assignment in a combination upper-division undergraduate and graduate civic leadership class at a Midwestern state comprehensive university. The…

Abstract

Purpose

This paper highlights an assignment in a combination upper-division undergraduate and graduate civic leadership class at a Midwestern state comprehensive university. The three-part assignment challenges students’ critical thinking skills and research capabilities while simultaneously necessitating the exploration of contrasting viewpoints on contentious issues.

Design/methodology/approach

Intentionally exposing students to diverse perspectives in a controlled environment.

Findings

We posit that the severity and frequency of these issues can be mitigated through focused efforts.

Originality/value

Students are better prepared to engage in civil debate on controversial topics, which continuously divide our communities, after completing a class using this pedagogical strategy.

Details

Journal of Leadership Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1552-9045

Keywords

Open Access
Article
Publication date: 9 February 2024

Luca Menicacci and Lorenzo Simoni

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…

1619

Abstract

Purpose

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

Design/methodology/approach

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

Findings

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

Practical implications

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

Social implications

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

Originality/value

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 16 April 2024

Bernd F. Reitsamer, Nicola E. Stokburger-Sauer and Janina S. Kuhnle

Effective customer journey design (ECJD) is considered a key variable in customer experience management and an essential source of brand meaning and pro-brand behavior. Although…

Abstract

Purpose

Effective customer journey design (ECJD) is considered a key variable in customer experience management and an essential source of brand meaning and pro-brand behavior. Although previous research has confirmed its importance for driving brand attitudes and loyalty, the role of consumer-brand identification as a social identity-based influence in this relationship has not yet been discussed. Drawing on construal level and social identity theories, this paper aims to investigate whether effective journeys and the resulting overall journey experience are equally powerful in driving brand loyalty among customers with different levels of consumer-brand identification.

Design/methodology/approach

The present article develops and tests a research model using data from the European and US service sectors (N = 1,454) to investigate how and when ECJD affects service brand loyalty.

Findings

Across two cultural contexts, four service industries and 33 service brands, the results reveal that ECJD is a crucial driver of service brand loyalty for customers with low consumer-brand identification. Moreover, the findings show that different aspects of journey effectiveness positively impact the valence of customers’ experience related to those journeys – a process that is ultimately decisive for their brand loyalty.

Originality/value

This study is unique because it generates theoretical and practical knowledge by combining the literature streams of customer journey design, customer experience and branding. Furthermore, this work demonstrates that consumer-brand identification is a critical boundary condition to be considered in the relationship between ECJD and brand loyalty in services.

Details

Journal of Service Management, vol. 35 no. 6
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 17 April 2024

Elham Rostami and Fredrik Karlsson

This paper aims to investigate how congruent keywords are used in information security policies (ISPs) to pinpoint and guide clear actionable advice and suggest a metric for…

Abstract

Purpose

This paper aims to investigate how congruent keywords are used in information security policies (ISPs) to pinpoint and guide clear actionable advice and suggest a metric for measuring the quality of keyword use in ISPs.

Design/methodology/approach

A qualitative content analysis of 15 ISPs from public agencies in Sweden was conducted with the aid of Orange Data Mining Software. The authors extracted 890 sentences from these ISPs that included one or more of the analyzed keywords. These sentences were analyzed using the new metric – keyword loss of specificity – to assess to what extent the selected keywords were used for pinpointing and guiding actionable advice. Thus, the authors classified the extracted sentences as either actionable advice or other information, depending on the type of information conveyed.

Findings

The results show a significant keyword loss of specificity in relation to pieces of actionable advice in ISPs provided by Swedish public agencies. About two-thirds of the sentences in which the analyzed keywords were used focused on information other than actionable advice. Such dual use of keywords reduces the possibility of pinpointing and communicating clear, actionable advice.

Research limitations/implications

The suggested metric provides a means to assess the quality of how keywords are used in ISPs for different purposes. The results show that more research is needed on how keywords are used in ISPs.

Practical implications

The authors recommended that ISP designers exercise caution when using keywords in ISPs and maintain coherency in their use of keywords. ISP designers can use the suggested metrics to assess the quality of actionable advice in their ISPs.

Originality/value

The keyword loss of specificity metric adds to the few quantitative metrics available to assess ISP quality. To the best of the authors’ knowledge, applying this metric is a first attempt to measure the quality of actionable advice in ISPs.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Open Access
Article
Publication date: 2 May 2024

Gabriel Cachón-Rodríguez, Alicia Blanco-González, Camilo Prado-Román and Antonio Fernández-Portillo

Academic literature calls for research on the impact of psychological states derived from mental illness on detrimental consumer behaviour. The purpose of this study is to assess…

Abstract

Purpose

Academic literature calls for research on the impact of psychological states derived from mental illness on detrimental consumer behaviour. The purpose of this study is to assess the impact of anxiety on the consumer’s buying processes (compulsive and impulsive) and emotional regulation.

Design/methodology/approach

To carry out the statistical analysis, the data were obtained through an online survey (n = 726) of supermarket consumers. The treatment of the data was using partial least squares structural equation modelling (PLS-SEM).

Findings

The results obtained show that anxiety influences the generation of harmful behaviour, as it has a positive impact on compulsive and impulsive buying. In addition, compulsive and impulsive buying generate higher levels of consumers’ emotional regulation.

Originality/value

This study contributes to the management of anxiety as a priority element to reduce harmful behaviour. Therefore, it provides useful information for marketing managers and professionals in psychological and healthy consumer processes.

研究目的

學術文獻不斷呼籲研究人員和學者去探討來自精神病的心理狀態如何產生有害的消費者行為。本研究擬評定焦慮對消費者購買流程 (強迫性購物和衝動購物) 和情緒調節所產生的影響。

研究設計/方法/理念

為能進行統計分析,研究人員透過超級市場消費者的在線調查 (n = 726) 取得數據,繼而以結構方程 (PLS-SEM) 處理數據。

研究結果

研究結果顯示,焦慮會導致有害行為的產生,這是因為焦慮對強迫性購物和衝動購物均產生積極的影響; 而且,強迫性購物和衝動購物會產生較高水平的消費者情緒調節。

研究的原創性

本研究的貢獻在於把焦慮視為減少有害行為的優先元素而予以管理; 因此,本研究為市場經理以及於心理上的和健康的消費者進程的專業人員提供了有用的資料。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

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