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1 – 10 of 16Henrique Correa da Cunha, Mohamed Amal, Dinorá Eliete Floriani and Maria Tereza Leme Fleury
This study investigates how the degree of internationalization (DOI) affects the financial performance of emerging market companies by making the distinction between export…
Abstract
Purpose
This study investigates how the degree of internationalization (DOI) affects the financial performance of emerging market companies by making the distinction between export intensity and multinationality (i.e. foreign direct investment). The authors argue that the different DOI-performance patterns in the literature relate to different internationalization approaches, which are moderated in distinct ways by formal institutions in the home country.
Design/methodology/approach
Based on data of Brazilian firms in several industries and with different internationalization patterns including 100 exporting firms and 30 multinational companies with varying degrees of multinationality over a period of five consecutive years, the authors test their hypotheses using an unbalanced panel data with 346 firm-year observations. In order to test how the quality of formal institutions moderate the DOI-performance relationships, the authors estimate the changes in the slope of the regression line by adding and subtracting one standard deviation to the Worldwide Governance Indicators (WGI) variables.
Findings
A positive and linear association between export intensity-performance (EI-P) highlights the location specific comparative advantages of exporting Brazilian firms, while the multinationality-performance (M-P) relationship points to a horizontal S-shape pattern which conforms to the theoretical assumptions of the three-stage internationalization process. Formal institutions moderate positively the EI-P relationship, but moderate negatively each of the three stages of the M-P relationship.
Research limitations/implications
The findings from this study provide critical insights that contribute to the ongoing debate on how formal institutions in the home country affect the DOI-performance relationship of emerging market companies (EMCs). However, the authors consider that it has limitations as they focused exclusively on formal institutions captured by governance institutions in the Brazilian context.
Practical implications
This study provides relevant insights to managers and policy makers. Findings reveal that strong formal institutions in the home country make it easier (cheaper) for EMCs to invest abroad, and, at the same time, increase the efficiency of exporting firms and positively influence financial performance. Moreover, results show that during downturns in their domestic markets, multinational EMCs outperform domestic firms. In that sense, while policy makers can promote the internationalization and competitiveness of EMCs by implementing more supportive formal institutions, managers should consider a proactive approach and invest abroad when conditions in the home country are favorable.
Originality/value
By making the distinction between export intensity and multinationality this study contributes to the literature on the DOI-performance of EMCs providing a more nuanced view on how formal institutions in the home country moderate the EI-P and M-P relationships in different ways.
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Selena Aureli, Eleonora Foschi and Angelo Paletta
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use…
Abstract
Purpose
This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.
Design/methodology/approach
Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.
Findings
The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.
Research limitations/implications
The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.
Practical implications
The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.
Social implications
The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.
Originality/value
The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.
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Yuexian Zhang and Xueying Wang
Although virtual anchors have emerged as potent marketing tools, their acceptance by consumers is controversial. Specifically, the relative efficacy of selecting an all-human-like…
Abstract
Purpose
Although virtual anchors have emerged as potent marketing tools, their acceptance by consumers is controversial. Specifically, the relative efficacy of selecting an all-human-like or animal-human-like virtual anchor is not well-defined. However, anthropomorphic visual cues are vital in enhancing live streaming. This study aims to analyze the disparate effects of an animal-human-like or all-human-like virtual anchor on purchase intention as well as evaluate the possible underlying influential mechanisms and boundary conditions.
Design/methodology/approach
In this research, three different studies were carried out to elucidate the impact of virtual anchors on purchase intention. Study 1 evaluated the core impact of an animal-human-like and all-human-like virtual anchor on purchase intention, as well as the mediating role of perceived warmth and competence. Studies 2 and 3 were then performed to investigate the moderating impacts of product type and certainty of consumer needs, respectively. Furthermore, research data for these studies was collected using the Credamo tool and analyzed via SPSS, using PROCESS for moderation and mediation analyses.
Findings
The research findings indicate that virtual anchors can trigger purchase intention, with perceived warmth and competence acting as mediating factors. Based on the utilitarian products and high certainty of consumer needs, the influence of perceived competence on purchase intention is augmented. Therefore, an all-human-like virtual anchor increases purchase intention. In contrast, the impact of perceived warmth on purchase intention is supplemented for hedonic products and low certainty of consumer needs. Thus, an animal-human-like virtual anchor increases purchase intention.
Originality/value
This research study evaluated consumer reactions to all-human-like and animal-human-like virtual anchors for different product types and the certainty of consumer needs to optimize the comprehension of a virtual anchor. Furthermore, the assessment of the mediating roles of perceived warmth and competence provided valuable insights into the influential mechanisms by which virtual anchors affect purchase intention. Moreover, this study provided managerial implications to guide retailers and brands on the strategic adoption of virtual anchors to enhance purchase intention based on the product type and the certainty of consumer needs.
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Jennie Åkesson, Angelina Sundström, Glenn Johansson, Koteshwar Chirumalla, Sten Grahn and Anders Berglund
Despite increasing focus among scholars and practitioners on the design of product-service systems (PSS), there exists no compilation of current knowledge on the role played by…
Abstract
Purpose
Despite increasing focus among scholars and practitioners on the design of product-service systems (PSS), there exists no compilation of current knowledge on the role played by small and medium-sized enterprises (SMEs) in designing such systems. Thus, this paper sets out to identify and organise the existing research and suggest questions for future research.
Design/methodology/approach
A systematic literature review was performed to identify and provide in-depth details on key themes in the literature addressing the design of PSS in SMEs.
Findings
This paper identifies five themes in the literature on the design of PSS in SMEs: motives, challenges, SME characteristics, methods and digitalisation. The themes are interrelated, and SME characteristics seem to be at the core as they are related to all the other themes. Gaps in the current knowledge are identified, and questions for future research are suggested.
Originality/value
The suggestions for future research provide a starting point for expanding the research on PSS design and devising practical support for SMEs.
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Aiza De Torres Asi, Michela Floris and Giuseppe Argiolas
This paper aims to investigate how firms such as Xerox, which have transitioned to a digital servitization business model, bridge relational asymmetry. It continues the theme of…
Abstract
Purpose
This paper aims to investigate how firms such as Xerox, which have transitioned to a digital servitization business model, bridge relational asymmetry. It continues the theme of sustainability from the traditional three pillars—environmental, economic and social sustainability—to relational in terms of the quality of the relationship between the service provider and the customers.
Design/methodology/approach
Using an exploratory method, qualitative data from the case of Xerox, a pioneering company that embraces servitization business models, has been gathered. The combination of exploratory archival and literature searches allows for a more in-depth understanding of servitization and how it bridges (or does not bridge) the relational asymmetry.
Findings
The results reveal that a relational dimension is inherent in the servitization business model, whereas in order to achieve sustainability, it must leverage transparency, which may be either an enabler or an impairing factor. A borderline for a transparent relationship that distinguishes these two parameters is established.
Research limitations/implications
The study's single-case firm was limited to Xerox as an industry forerunner and could only represent mature and multinational enterprises.
Practical implications
With the purpose of providing high-quality service, this exploratory paper gives managers rational insight into whether and when it is sustainable to fill the relational asymmetry between them as service providers and their customers.
Social implications
From the relational asymmetry perspective, the authors shed light on the aspect of transparency, which is a pivotal cause of any asymmetric relationship. Through the case of Xerox, the study further sheds light on the dual effect of transparency, which could either be an “enabling” or an “impairing” factor. Putting it together, the use of interaction as a basis for co-creation is at the crux of the emerging reality.
Originality/value
This paper examines servitization from a new perspective, proposing that the relational asymmetry bridged by servitization will determine the future of organizations that differentiate themselves through quality relationships.
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Devkant Kala and Dhani Shanker Chaubey
This study aims to explore the influence of external factors and the characteristics of young Indian consumers on their behavioral intention toward fashion clothing rental (FCR)…
Abstract
Purpose
This study aims to explore the influence of external factors and the characteristics of young Indian consumers on their behavioral intention toward fashion clothing rental (FCR), using the theory of reasoned action (TRA) as a theoretical framework.
Design/methodology/approach
This study used quantitative research methods, collecting data from 396 Indian participants, and tested the proposed hypotheses using PLS-structural equation modeling.
Findings
The results indicated that young Indian consumers' favorable attitudes toward FCR are mainly driven by perceived usefulness, novelty-seeking, fashion orientation, narcissism and environmental consciousness. These drivers, together with subjective norms, further lead to their intention to rent fashion clothing. This study also found that perceived risk has a negative impact on consumers' attitudes toward FCR, but minimalism does not significantly affect consumer attitudes.
Originality/value
By integrating additional constructs into traditional TRA, this study contributes to existing literature and provides insight for fashion retailers on the role of consumer characteristics in the adoption of FCR in emerging markets.
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Patrick Hopkinson and Mats Niklasson
This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).
Abstract
Purpose
This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).
Design/methodology/approach
This paper describes how IDCAP was developed to answer research questions about what it takes and what it means to recover from mental illness. During its development, IDCAP combined the diverse and intersectional experiences, knowledge and interests of an Anglo-Swedish research team with what could be found in different publications concerning the experiences and the mental illnesses of the musicians Syd Barrett, Peter Green and Brian Wilson.
Findings
IDCAP combines features of autoethnography and psychobiography to offer a novel qualitative research method.
Research limitations/implications
Whilst IDCAP was created to focus on recovery from mental illness and musicians, it can be applied to other areas of research. It shares the same limitations as autoethnography and psychobiography, although some of the features of IDCAP may go some way to mitigate against these.
Practical implications
IDCAP is a novel research method that is offered to other researchers to develop and enhance further through application.
Social implications
IDCAP is a collaborative research method that encourages the involvement of a wide range of researchers from different countries and cultures. It can be used to give voice to marginalised groups and to counter discrimination and prejudice. Recovery from mental illness is a topic of great personal and social value.
Originality/value
IDCAP is a novel research method that, to the best of the authors’ knowledge, has not been explicitly used before.
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Rice agroecosystems must grow sustainably to meet the increasing demand for food. A fish-rice co-culture was introduced to conserve rice agroecosystems in farming communities…
Abstract
Purpose
Rice agroecosystems must grow sustainably to meet the increasing demand for food. A fish-rice co-culture was introduced to conserve rice agroecosystems in farming communities. This study aims to assess the technical, socio-economic and environmental outcomes as the pillars of sustainability.
Design/methodology/approach
This study employs a mixed qualitative-quantitative approach to assess a sustainable intensification programme's impact on sustainability. Data were collected using group discussions and self-assessment surveys. The study sites cover East Java and West Java provinces.
Findings
This study found that rice-fish co-culture improved the sustainability of the farming system. Farmers applied pest and disease management and partially substituted inorganic fertilisers with organic ones. The outcomes were apparent in the diversity of harvested products. Economically, the rice yield increased, the production costs decreased and the resultant increased income. Environmentally, the fish-rice co-culture was sound because of ecological inputs. The population of natural enemies of pests increased. Socially, fish-rice co-culture was acceptable to the community since there was no conflict with the local governments, local norms and religions and the existing farming practices of other crops.
Research limitations/implications
This study was based on five groups as case studies, such that the result might not represent the general condition.
Originality/value
The study's methodology was supported by valid economic theories and data directly gathered from farmers.
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M. Hassanein, M. Abd El Rahm, H. M. Abd El Bary and H. Abd El-Wahab
This paper aims to study the physical and chemical characteristics of inkjet titanium dioxide inks for cotton fabric digital printing.
Abstract
Purpose
This paper aims to study the physical and chemical characteristics of inkjet titanium dioxide inks for cotton fabric digital printing.
Design/methodology/approach
Different dispersing agents through the reaction of glycerol monooleate and toluene diisocyanate were prepared and then performed by using three different polyols (succinic anhydride-modified polyethylene glycol PEG 600, EO/PO Polyether Monoamine and p-chloro aniline Polyether Monoamine), to obtain three different dispersing agents for water-based titanium dioxide inkjet inks. The prepared dispersants were characterized using FTIR to monitor the reaction progress. Then the prepared dispersants were formulated in titanium dioxide inkjet inks formulation and characterized by particle size, dynamic surface tension, transmission electron microscopy, viscosity and zeta potential against commercial dispersants. Also, the study was extended to evaluate the printed polyester by using the prepared inks according to washing and crock fastness.
Findings
The obtained results showed that p-chloro aniline Polyether Monoamine (J) and succinic anhydride modified polyethylene glycol PEG 600 (H) dispersants provided optimum performance as compared to commercial standards especially, particle size distribution data while EO/PO Polyether Monoamine based on dispersant was against and then failed with the wettability and dispersion stability tests.
Practical implications
These ink formulations could be used for printing on cotton fabric by DTG technique of printing and can be used for other types of fabrics.
Originality/value
The newly prepared ink formulation for digital textile printing based on synthesized polyurethane prepolymers has the potential to be promising in this type of printing inks, to prevent clogging of nozzles on the printhead and to improve the print quality on the textile fiber.
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Mirko Olivieri and Ginevra Testa
This paper aims to investigate how social media support startups in accessing international markets and interacting with foreign customers and stakeholders, focusing primarily on…
Abstract
Purpose
This paper aims to investigate how social media support startups in accessing international markets and interacting with foreign customers and stakeholders, focusing primarily on the social network LinkedIn.
Design/methodology/approach
Given the explorative research aim, the paper adopts a multiple case study approach, analyzing seven Italian food tech startups. 15 semi-structured interviews were conducted, also involving startup accelerators and a business angel to deepen the knowledge on the investigated phenomenon. In addition, a content analysis of the LinkedIn pages of the seven selected startups was conducted using NVivo 14 software.
Findings
The results of this study show that social media support startups to (1) diffuse brand awareness in international markets, (2) position their offering abroad and (3) develop relationships with international stakeholders to penetrate the local business. Furthermore, the main challenges and difficulties related to the use of social media by startups for these purposes were identified.
Practical implications
This study provides useful managerial implications to enable startups to strategically use social media to access international markets and connect with key foreign networks. Also from a policy perspective, incentives to support the expansion and consolidation of startups into international markets are crucial.
Originality/value
Although a vast literature has dealt with internationalization strategies, this study clarifies the role of social media in changing these dynamics speeding up startups’ access to foreign markets and identifying key local stakeholders.
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