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Open Access
Article
Publication date: 22 March 2024

Piotr Rogala, Piotr Kafel and Inga Lapina

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Abstract

Purpose

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Design/methodology/approach

A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study.

Findings

Three primary benefits associated with external audits and official controls were identified, i.e. (1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls.

Research limitations/implications

The study is limited to only one specific type of manufacturing organization and one European country.

Originality/value

The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 26 January 2024

Eugenia Czernyszewicz and Małgorzata Zdzisława Wiśniewska

The authors aimed to identify the opinions of young adult consumers regarding food processing companies’ (FPCs) credibility in terms of food safety (FS).

Abstract

Purpose

The authors aimed to identify the opinions of young adult consumers regarding food processing companies’ (FPCs) credibility in terms of food safety (FS).

Design/methodology/approach

The authors surveyed Generation Z (GenZ) consumers. The authors assessed the reliability of the research questionnaire using Cronbach’s alpha statistics. The authors used descriptive statistics and one-way ANOVA analysis of variance in the data analysis to determine intergroup variability. The authors performed statistical analyses using IBM SPSS Statistics. 27.

Findings

The most valued determinants for consumers were competence and skills, and the most valued family members’ opinions on FS, followed by experts’ opinions. FS concerns are more associated with FPCs than with farmers. The ethics of conduct and moral responsibility play an important role in assessing the FPCs’ credibility.

Research limitations/implications

The questionnaire did not focus on specific food industries, such as fruit and vegetables, fish, meat, dairy, etc. In the future, a similar survey on producers’ credibility should consider the issue of FS risks associated with the specifics of a particular industry.

Originality/value

The authors proposed a set of factors that may determine young adult consumers’ perception of the FPCs’ credibility, which they may use for research within other consumer groups.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Article
Publication date: 16 May 2023

Jabir Ali

This paper aims to analyse the effect of mandatory corporate social responsibility expenditure (CSRE) on the performance of food and agribusiness firms in India.

Abstract

Purpose

This paper aims to analyse the effect of mandatory corporate social responsibility expenditure (CSRE) on the performance of food and agribusiness firms in India.

Design/methodology/approach

This study is based on the firm-level data collected from the Prowess database of the Centre for Monitoring Indian Economy in the year 2019. The data on key characteristics, business performance and CSRE has been compiled from 362 food and agribusiness firms. The descriptive statistics, t-test for equality of means and Spearman correlation analysis have been undertaken to understand the relationship between mandatory CSRE and firm performance across food and agribusiness sectors.

Findings

Out of 362 food and agribusiness firms, 52.2% have reported expenditure in the implementation of social initiatives under their corporate social responsibility. The results show a significant difference in the firm’s characteristics vis-à-vis with and without CSRE. Further, the findings highlight a positive and significant correlation and causal impact of corporate social responsibility (CSR) on return on sales, return on assets and profit after tax.

Practical implications

The study provides insights for implementing strategic CSR in food and agribusiness firms and gives an adequate justification for incurring CSRE.

Originality/value

This paper increases the understanding of CSR in the food and agribusiness sector. Besides, provisioning mandatory CSR seems to be a beneficial proposition for enhancing a firm’s performance.

Open Access
Article
Publication date: 28 March 2023

Małgorzata Zdzisława Wiśniewska and Tomasz Grybek

The article presents the phenomenon of hazards related to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) in the food supply chain (FSC) by identifying possible…

1093

Abstract

Purpose

The article presents the phenomenon of hazards related to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) in the food supply chain (FSC) by identifying possible stakeholders of a seafood company who might be influenced by the hazards.

Design/methodology/approach

A case study analysis was conducted with a review of the organization's documentation alongside a semi-structured interview and an impact effort matrix.

Findings

Seven out of 18 stakeholders had to strongly engage in minimizing the effects of hazards related to SARS-CoV-2. The most important areas of cooperation regarded safety were identified. Both external and internal documents and reports regarding the minimizing of negative effects of hazards related to SARS-CoV-2 were required by institutional clients, official authorities and the studied organization itself. The proper identification of stakeholders and up-to-date knowledge about them allowed the organization to react faster and protect the FSC.

Research limitations/implications

The authors’ research was based on qualitative methods, so it lacked a diagnostic survey, along with similar studies for comparison of results and approaches.

Practical implications

The surveyed company may be a good benchmark for others to follow when choosing the appropriate approach in the field of stakeholder analysis for addressing new emerging risks.

Originality/value

The findings are important, timely and original, and they focus on a subject rarely studied in the literature. The information from the paper applies to numerous groups of food companies.

Details

Central European Management Journal, vol. 31 no. 1
Type: Research Article
ISSN: 2658-2430

Keywords

Article
Publication date: 13 January 2020

Nigar Zehra

The purpose of this paper is to find the impact of food price volatility on child health and education attainment in urban areas of Pakistan. This research also compares the two…

Abstract

Purpose

The purpose of this paper is to find the impact of food price volatility on child health and education attainment in urban areas of Pakistan. This research also compares the two variables among the two time periods: the period of low volatile food prices (2014‒2015) and the period of high volatile food prices (2013‒2014). The rate of child immunization and the rate of child school attendance are used as proxies for child health and child education, respectively.

Design/methodology/approach

This study employs propensity score matching (PSM) technique introduced by Rosenbaum and Rubin (1983), to overcome the selection bias problem in the observational studies.

Findings

The closing part of the paper concludes that both the rate of child immunization and the rate of child school attendance are significantly poorer for the households of Pakistan in the control period (of high food price volatility) as compared to the treated period (of low food price volatility). After controlling the problem of selection bias through PSM technique, it is found that there is a further increase in the rate of child immunization and the rate of child school attendance. It proves that the data were biased before applying the matching technique.

Originality/value

This study lengthens the literature by identifying the impact of food price volatility on child health and education of urban households of Pakistan, using high frequency data of PSLM/HIES, with the help of semi-parametric technique of matching. This type of micro-level research has not been conducted (nationally or internationally) so far; therefore, it would possibly open a sphere for policy makers to implement the suitable policies.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2019-0275.

Details

International Journal of Social Economics, vol. 47 no. 2
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 11 November 2021

Maja Uhre Pedersen and Paul Sharp

The purpose of this paper is to provide an empirical investigation of the idea that imperfectly informed consumers use simple signals to identify the characteristics of wine, for…

Abstract

Purpose

The purpose of this paper is to provide an empirical investigation of the idea that imperfectly informed consumers use simple signals to identify the characteristics of wine, for example, the geographical denomination. The reputation of a denomination will thus be an important guide for consumers when assessing individual wines.

Design/methodology/approach

The price–quality relationship is studied in a fairly homogenous geographical area where a large number of wine types is present. This is done by using a simple ordinary least squares (OLS) analysis on a database of more than 2,000 different red wines produced in a period of just four years in only one Italian region.

Findings

The results show that some denominations have a lower average quality score and that price differentials between denominations are linked to differences in average quality, although consumers tend to exaggerate the quality gap between prestigious denominations and others.

Research limitations/implications

A producer in a prestigious denomination benefits from a substantial mark-up relative to an equally good producer from another denomination. Furthermore, denomination neutral wines have a stronger price–quality relationship than denomination specific wines.

Practical implications

Consumers should not be misled by what is on the bottle, but should rather consult wine guides to become better informed before purchasing.

Social implications

The fact that quality and sensory characteristics often play a minor role in determining the price of a commodity is not immediately compatible with the postulate that consumers are well informed.

Originality/value

Unlike previous work, this paper investigates a limited area (Tuscany) and only red wines, thus making it possible implicitly to control for many other factors which might otherwise confound the price–quality relationship.

Details

International Journal of Wine Business Research, vol. 34 no. 2
Type: Research Article
ISSN: 1751-1062

Keywords

Article
Publication date: 16 April 2020

Abdessalem Abbassi, Ahlem Dakhlaoui and Lota D. Tamini

The purpose of this paper is to develop a partial equilibrium model for the Tunisian dairy sector according to “quantity formulation” and “price formulation” and to show their…

Abstract

Purpose

The purpose of this paper is to develop a partial equilibrium model for the Tunisian dairy sector according to “quantity formulation” and “price formulation” and to show their equivalence under the assumption of perfect competition.

Design/methodology/approach

This model incorporates domestic policies, that is, producers' price support and subsidies to milk collection centres and trade policies, that is, TRQ and ad valorem tariffs. The authors illustrate theoretically and numerically how to incorporate the minimum price policy at the farm level for the Tunisian dairy sector according to the price formulation approach.

Findings

Two scenarios for the removal of a minimum price policy are analysed and show that producers' surplus loss varies between 78.6 and 127.8 million dinars. The overall welfare implications of removing a minimum price policy are negative and range between 13.3 and 18.2 million dinars.

Research limitations/implications

This study could not include all of the detailed factors in the Tunisian dairy sector.

Originality/value

Based on the numerical results obtained in the study, the authors recommend that public authorities maintain the minimum price policy because it prevents a decrease in raw milk producers' surplus. Moreover, this policy is effective because it generates excess raw milk production, estimated at 28.23% in 2010, that can be used for various homemade dairy products. Under an effective minimum price policy, the formal processing sector absorbs all the excess raw milk only if the public authorities allocate grants to encourage investment in new milk collection centres and in milk drying equipment, especially in disadvantaged rural regions. The latter economic policy coupled with a minimum price policy not only guarantees a higher income for raw milk producers but also may represent a development factor for underprivileged rural areas.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 10 no. 5
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 5 August 2019

Niaz Bashiri Behmiri, João Fernandes Rebelo, Sofia Gouveia and Patrícia António

The purpose of this paper is to contribute to the determinants of export performance literature. The authors investigate the effect of firm characteristics on the Douro region…

Abstract

Purpose

The purpose of this paper is to contribute to the determinants of export performance literature. The authors investigate the effect of firm characteristics on the Douro region wine firms export performance. The authors consider the Douro region, as it has the Portugal highest wine classification, the appellation d’origine contrôlée and undertakes the first position in the Portuguese wine production and export.

Design/methodology/approach

The authors apply a pooling cross-sectional data set that includes 427 observations. The authors pooled two cross sections consisting of 214 and 213 firms for the years 2014 and 215, respectively. The firm export intensity and propensity are the dependent variables. Moreover, the firm size, age and productive efficiency are accounted as the firm characteristics. The authors use the ordinary least squares regression and the tobit and probit models for estimations.

Findings

First, size is an influential factor to improve the export performance, and the importance of size is higher for younger firms. Second, there is a positive response from export intensity to age and this response is higher for smaller firms. However, there is a negative response from the export propensity to age and this negative response is higher for bigger firms. Third, there is weak evidence to support a relationship between efficiency and export performance.

Research limitations/implications

This research and the presented results are undoubtedly under some limitations. The main limitation is about the data availability for all characteristics of a firm. For example, it will enrich the result if the authors add some other important variables such as production cost, research and development expenditure and the quality of produced wine by each firm to our analysis.

Originality/value

This research reveals that the influence of firm characteristics on the export performance of Portuguese wine firms is missing in the literature. The results provide a basis to Portuguese wineries to improve their export performance by applying the relevant strategies.

Details

International Journal of Wine Business Research, vol. 31 no. 3
Type: Research Article
ISSN: 1751-1062

Keywords

Article
Publication date: 2 January 2018

Maman Setiawan and Alfons G.J.M. Oude Lansink

The purpose of this paper is to investigate the relation between industrial concentration and technical inefficiency in the Indonesian food and beverages industry using a dynamic…

Abstract

Purpose

The purpose of this paper is to investigate the relation between industrial concentration and technical inefficiency in the Indonesian food and beverages industry using a dynamic performance measure (dynamic technical inefficiency) that accounts for the presence of adjustment costs.

Design/methodology/approach

This research uses panel data of 44 subsectors in the Indonesian food and beverages industry for the period 1980-2014. The dynamic input directional distance function is applied to estimate the dynamic technical inefficiency. Further, the Granger causality between industrial concentration and dynamic technical inefficiency is tested using a dynamic panel data model. A bootstrap truncated regression model is finally applied to estimate the relation between industrial concentration and dynamic technical inefficiency based on the results from the Granger causality test.

Findings

The results show that the Indonesian food and beverages industry has a high dynamic technical inefficiency. Investigation of the causality of the relation shows that industrial concentration has a positive effect on dynamic technical inefficiency at the subsector level, with no reversed causality. The results suggest that the quiet life hypothesis applies to the Indonesian food and beverages industry.

Originality/value

The literature investigating the relation between industrial concentration and performance relies on static measures of performance, such as technical efficiency. Static measures provide an incorrect metric of the firms’ performance in the presence of adjustment costs associated with investment. Therefore, this research has a contribution in measuring dynamic technical inefficiency that accounts for the presence of the adjustment cost as well as its relation with industrial concentration in the Indonesian food and beverages industry.

Details

British Food Journal, vol. 120 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 12 June 2019

Valentina La Porta and Matteo Migheli

This paper aims to study the effects of innovation on the profitability of large wineries. In particular, organic growth is evaluated versus external growth.

Abstract

Purpose

This paper aims to study the effects of innovation on the profitability of large wineries. In particular, organic growth is evaluated versus external growth.

Design/methodology/approach

Data from balance sheets over more than a decade are used. The analysis is limited to large Italian wineries to include firms that constantly invest in R&D in the sample. The analysis focuses on 25 Italian wineries observed over eight years. Panel data estimation is used to analyse these data.

Findings

The paper shows that investments in R&D increase the profitability of innovative wineries in the long run but decrease it in the short run. Moreover, because of financial constraints, some wineries may invest too few resources in R&D.

Research limitations/implications

The main limitation is that the focus is restricted to large wine producers, while many small producers that do not generally invest in R&D exist in the market. The practical implication is that governments should support R&D investments of wineries.

Originality/value

The main contributions are to show empirically the effects of investing in R&D on the profitability of large wineries and to highlight the possible presence of severe financial constraints, which require policy interventions.

Details

International Journal of Wine Business Research, vol. 31 no. 2
Type: Research Article
ISSN: 1751-1062

Keywords

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