Search results

1 – 10 of over 2000
Open Access
Article
Publication date: 18 August 2022

Fadoua Toumi, Mohamed Amine Bouraoui and Hichem Khlif

This paper aims to study the effect of Hofstede’s cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation) on corporate…

2396

Abstract

Purpose

This paper aims to study the effect of Hofstede’s cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation) on corporate tax avoidance as proxied by the effective tax rate.

Design/methodology/approach

A sample of 944 observations during 2016 was analyzed at three different quantiles (Q 0.25, Q 0.50 and Q 0.75) based on a quantile regression approach.

Findings

Using Hofstede’s (2001) cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation), the authors find that individualism and masculinity are negatively associated with effective tax rates, and this negative relationship is more pronounced under low tax aggressiveness regime (third quantile). By contrast, long-term orientation is positively associated with the effective tax rate, and this relationship is more prevailing under aggressive tax regime (first quantile). These findings remain stable when using cash effective tax rate as an alternative measure for tax avoidance.

Originality/value

This study adds to the extant literature a further understanding of the impact of cultural dimensions on tax avoidance. The use of quantile regression approach shows how the effect of masculinity, individualism and long-term orientation on tax avoidance varies under different tax management regimes.

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 28 June 2021

Innocent Senyo Kwasi Acquah, Micheline Juliana Naude and Sanjay Soni

This study aims to demonstrate how integration is achieved in an explanatory sequential mixed-methods design by assessing the effect of collaborative cultural dimensions on supply…

3970

Abstract

Purpose

This study aims to demonstrate how integration is achieved in an explanatory sequential mixed-methods design by assessing the effect of collaborative cultural dimensions on supply chain collaboration amongst firms in Ghana's downstream petroleum sector. Specifically, the study examined how collectivism, long-term orientation, power symmetry, as well as uncertainty avoidance influence supply chain collaboration. Besides, it also demonstrates how integration is achieved in an explanatory sequential mixed-methods design.

Design/methodology/approach

Using an explanatory sequential mixed-methods design, the study employed a partial least squares structural equation modelling (PLS-SEM) analysis of quantitative data (N = 166), followed by a thematic analysis of eight semi-structured interviews to explain how and why the dimensions of collaborative culture impact supply chain collaboration.

Findings

The quantitative findings suggest that three out of the four dimensions of culture significantly predict supply chain collaboration. Integrating the quantitative and qualitative findings suggests convergence between the results of the quantitative and qualitative phases of the study as the qualitative results compliment the quantitative findings and offer more nuanced understanding of the cultural mechanisms responsible for successful supply chain collaborations.

Practical implications

The findings provide managers in the downstream petroleum sector with insights into how and why the dimensions of collaborative culture influence supply chain collaboration. These managers should, therefore, build corporate cultures characterized with high levels of long-term orientation, power symmetry and uncertainty avoidance.

Originality/value

Owing to the role of culture in successful supply chain collaborations, this study, through a mixed-methods design, links the dimensions of collaborative culture with supply chain collaboration in the downstream petroleum sector. Moreover, it demonstrates how integration and complementarity are achieved at the study design, methods, as well as the interpretation and reporting levels of an explanatory sequential mixed-methods design.

Details

Revista de Gestão, vol. 28 no. 3
Type: Research Article
ISSN: 1809-2276

Keywords

Open Access
Article
Publication date: 8 June 2021

Aline Espig, Igor Tairan Mazzini, Clarice Zimmermann and Luciano Castro de Carvalho

This study aims to examine the relationships between the different national culture dimensions presented by Hofstede and innovation data by country to analyze which…

8701

Abstract

Purpose

This study aims to examine the relationships between the different national culture dimensions presented by Hofstede and innovation data by country to analyze which characteristics of national culture dimensions contribute to the country becoming more innovative.

Design/methodology/approach

The study is characterized as descriptive and quantitative, using multiple linear regression equations as data analysis technique. To carry out the analysis, this study made use of secondary data from Hofstede’s national culture database, data on innovation indicators from the Global Innovation Index and population data from the World Bank database. The analysis comprises data from 2015 to 2018.

Findings

National culture affects innovation rates positively. The most favorable situation to boost innovation is when there is a low distance from power, high individualism, femininity characteristics, low aversion to uncertainty, long-term orientation and a higher level of indulgence.

Originality/value

The temporal analysis comprises a wider list of countries from all continents, which had not been considered in previous studies.

Details

Innovation & Management Review, vol. 19 no. 4
Type: Research Article
ISSN: 2515-8961

Keywords

Open Access
Article
Publication date: 20 September 2021

Charles Alba and Manasvi M. Mittal

Over the past decades, many health authorities and public policy experts have traditionally relied on indicators that are dependent on a nation's economy, its health-care…

1135

Abstract

Purpose

Over the past decades, many health authorities and public policy experts have traditionally relied on indicators that are dependent on a nation's economy, its health-care infrastructure advancements, and superiority in biomedical sciences and technology to predict potential infection rates should a health pandemic occur. One such commonly relied-upon indicator was that of the Global Health Security (GHS) Index. However, the coronavirus disease 2019 (COVID-19) pandemic has shown how such variables prove to be inaccurate in predicting the infection rates during a global health pandemic. Hence, this paper proposes the utilization of socio-cultural behavioral traits to predict a country's COVID-19 infection rates.

Design/methodology/approach

This is achieved by proposing a model involving the classification and regression tree (CART) algorithm and a Poisson regression against the six selected cultural behavioral predictors consisting of individualism, power distance, masculinity, uncertainty avoidance, long-term orientation, and indulgence.

Findings

The results show that all the selected cultural behavioral predictors are significant in impacting COVID-19 infection rates. Furthermore, the model outperforms the conventional GHS Index model based on a means squared error comparison.

Research limitations/implications

The authors hope that this study would continue promoting the use of cultures and behaviors in modeling the spread of health diseases.

Practical implications

The authors hope that their works could prove beneficial to public office holders, as well as health experts working in health facilities, in better predicting potential outcomes during a health pandemic, thus allowing them to plan and allocate resources efficiently.

Originality/value

The results are a testament to the fact that sociocultural behavioral traits are more reliant predictors in modeling cross-national infection rates of global health pandemics, like that of COVID-19, as compared to economic-centric indicators.

Details

Journal of Humanities and Applied Social Sciences, vol. 3 no. 5
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 17 April 2023

Tomás Vargas-Halabi and Rosa Maria Yagüe-Perales

This research aimed to conceptualize organizations as open and purposeful systems to study how organizational culture (OC) influences firms' Innovative Performance (IP). The…

1559

Abstract

Purpose

This research aimed to conceptualize organizations as open and purposeful systems to study how organizational culture (OC) influences firms' Innovative Performance (IP). The authors proposed goal setting and internal integration/external adaptation paradox as central to explaining OC's mediating and suppressing effects on IP.

Design/methodology/approach

The authors collected data from 372 Costa Rican organizations and analyzed them with structural equations. This research used the Denison Model instead of the usual typology-based approaches.

Findings

The mission had a direct and high impact on IP. The mediated effect via adaptability was also elevated, as well as the suppressor effect through consistency. There was no effect on IP of involvement. According to these results, the Open and Rational Systems Framework emerge as the main theoretical explanatory concepts.

Originality/value

Disaggregating the OC through a performance-oriented dimensional model makes it possible to study the dynamics between the elements that compound it and facilitate integrating these findings with other research streams.

Details

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

Keywords

Open Access
Article
Publication date: 8 December 2021

Daniel Espinosa Sáez, Paola Andrea Ortiz-Rendón and José Luis Munuera Alemán

This paper aims to examine the relationship between control mechanisms and marketing performance based on a sample of marketing managers. To that end, this paper focuses on the…

2894

Abstract

Purpose

This paper aims to examine the relationship between control mechanisms and marketing performance based on a sample of marketing managers. To that end, this paper focuses on the relationship between the types of controls used in marketing and the market and business results.

Methodology

This study collected the data through a survey among marketing professionals with experience and decision-making capacity involving marketing budgets and plans, in practical terms a sample of 97 marketing managers and analyzed the data via a structural equation model using Smart PLS 3.

Findings

The findings confirm that marketing control mechanisms have a significant impact on business results, demonstrating the relationship of formal controls with market results and the relationship between informal controls with financial results. Likewise, the authors were able to prove that there is a relationship between formal and informal control.

Practical implications

The implementation of the control mechanisms should be based on the development of a detailed evaluation system of the activities carried out by the marketing employees and an analysis of their capabilities and abilities. In addition, managers should integrate formal control decisions into their marketing strategy to improve organizational results.

Originality

The results of this study help explain the relationship between marketing control mechanisms and organizational results and allow to understand what the level of influence is that marketing control mechanisms have on market and financial results.

Objetivo

Examinar la relación entre los mecanismos de control y los resultados a partir de una muestra de directores de marketing. Con ese fin, el documento se centra en la relación entre los tipos de controles utilizados en marketing y los resultados de mercado y financieros.

Metodología

Los datos fueron recolectados a través de una encuesta entre profesionales del marketing con experiencia y capacidad de toma de decisiones sobre presupuestos y planes de marketing. Contando con una muestra de 97 gerentes de marketing. Los datos se analizaron mediante un modelo de ecuación estructural (SEM) utilizando Smart PLS 3.

Hallazgos

Se confirma el impacto significativo de los mecanismos de control de marketing sobre los resultados organizacionales, demostrando la relación del control formal con los resultados de mercado, y la relación entre el control informal con los resultados financieros. Asimismo, se pudo comprobar que existe una relación entre el control formal e informal.

Originalidad

Los resultados ayudan a explicar la relación entre los mecanismos de control de marketing y los resultados organizacionales, y permiten comprender cuál es el nivel de influencia que tienen los mecanismos de control de marketing sobre los resultados de mercado y los financieros.

Implicaciones prácticas

La implementación de los mecanismos de control debe basarse en el desarrollo de un sistema de evaluación detallado de las actividades realizadas por los empleados de marketing y un análisis de sus capacidades y habilidades. Además, los gerentes deben integrar las decisiones de control formal en su estrategia de marketing para mejorar los resultados organizacionales.

Palabras clave

Control formal, Control informal, Resultados de mercado, Resultados financieros, Departamento de marketing, Calidad del producto, Cobertura de mercado, Precio relativo, Valor de la marca, Lealtad, Marketing digital

Tipo de artículo – Trabajo de investigacion

目的

基于对营销经理的抽样调查, 研究控制机制与营销业绩之间的关系。为此, 本文着重研究了市场营销中使用的控制类型与市场和经营结果之间的关系。

设计/方法/途径

我们通过对具有涉及营销预算和计划的经验和决策能力的营销专业人员的调查来收集数据, 实际上是对97名营销经理的抽样调查, 并通过使用Smart PLS 3的结构方程模型(SEM)来分析数据。

研究结果

研究结果证实, 营销控制机制对商业结果有重大影响, 证明了正式控制与市场结果的关系, 以及非正式控制与财务结果的关系。同样, 我们也能够证明正式控制和非正式控制之间存在着关系。

原创性/价值

本研究的结果有助于解释营销控制机制与组织结果之间的关系, 使我们能够了解营销控制机制对市场和财务结果的影响程度如何。

实践意义

控制机制的实施应该建立在对营销员工所进行的活动制定详细的评估体系, 以及对他们的能力和水平进行分析的基础上。此外, 管理者应将正式的控制决策纳入其营销战略, 以提高组织结果。

关键词

正式控制;非正式控制;市场结果;财务结果;营销部门;产品质量;市场覆盖率;相对价格;品牌价值;忠诚度;数字营销

纸张类型 – 研究论文

Open Access
Article
Publication date: 19 August 2021

Marko Lahti, Suvi Päivikki Nenonen and Erkki Sutinen

Future places for learning and working are digitally and physically integrated hybrid environments. The purpose of this paper is to analyse the co-creation process of the remote…

1189

Abstract

Purpose

Future places for learning and working are digitally and physically integrated hybrid environments. The purpose of this paper is to analyse the co-creation process of the remote presence-based digital and physical co-working and co-learning place. The context is cross-cultural when Finnish space approach is applied and further developed in Namibia.

Design/methodology/approach

A qualitative case study is conducted of the Future Tech Lab (FT Lab) in the University of Namibia’s main campus. The case study of the FT Lab is about 200m2 space with three different zones in the University of Namibia’s main campus. The physical solution encourages collaboration and technical solutions interlink the place overseas by using the remote presence. The data are gathered by using document analysis, observations, participatory workshops and interviews including structured questionnaire.

Findings

The action design research approach is a functional framework to co-create hybrid environments in two ways. It helps to design digital and physical solutions as integrated entity. Additionally, it provides a tool to analyse decision-making processes as well as design initiatives, also from the cultural perspective. Both Finnish and Namibian cultures are normative and feminine, which helped the realisation of the project based on mutual trust. However, the differences in power distance were affecting the process fluency and decision-making processes.

Research limitations/implications

The findings indicate that the co-design of the hybrid-learning environment sets requirements for the physical solution such as surface materials for premises and retrofitting of technology, which need to be considered by co-creation from the shared vision to realisation of the space. The co-creation involves many stakeholders, and cultural differences have a different impact on various stages of the co-creation process.

Originality/value

The cultural context in the case study provides an interesting comparison between the Finnish and Namibian approach. The remote presence and its requirements provide new knowledge and guidelines for co-creation of hybrid environments.

Details

Journal of Corporate Real Estate , vol. 24 no. 1
Type: Research Article
ISSN: 1463-001X

Keywords

Open Access
Article
Publication date: 28 March 2023

Innocent Senyo Kwasi Acquah

This paper assumes necessity rather than sufficiency logic to model the relationship between collaborative culture and supply chain collaboration as triangular rather than linear…

1054

Abstract

Purpose

This paper assumes necessity rather than sufficiency logic to model the relationship between collaborative culture and supply chain collaboration as triangular rather than linear. Specifically, this study aims to determine whether overall collaborative culture and its dimensions (i.e. collectivism, long-term orientation, power symmetry and uncertainty avoidance) are necessary for supply chain collaboration and the minimum levels of overall collaborative culture and its dimensions that are required for high levels of supply chain collaboration.

Design/methodology/approach

Based on the literature, collaborative culture and its four dimensions, namely, collectivism, long-term orientation, power symmetry and uncertainty avoidance, were modelled as conditions having supply chain collaboration as their outcome. The study used the necessary condition analysis to test the triangular relationships between the conditions and the outcome among a sample of firms (N = 166) in the downstream petroleum sector.

Findings

The results revealed that collaborative culture and its dimensions are necessary conditions for supply chain collaboration, and that high levels of collaboration are possible, although not guaranteed when at least a basic level of collaborative culture or its dimensions are present. Hence, different levels of supply chain collaboration require firms to have different levels of collectivism, long-term orientation, power symmetry and uncertainty avoidance. Thus, at 30% supply chain collaboration, only overall collaborative culture is necessary.

Research limitations/implications

A significant limitation of this research is that, although several antecedents of supply chain collaboration exist, this study explored only the cultural antecedents of supply chain collaboration.

Practical implications

The dimensions of collaborative culture are necessary but not sufficient for supply chain collaboration. Therefore, managers should adopt a holistic approach to investment in a collaborative culture, as an over-investment in any of the dimensions may not compensate for an under-investment in the others.

Originality/value

As one of the first studies to use necessity rather than sufficiency logic to test the relationship between collaborative culture and supply chain collaboration, this research unearthed the non-linear (triangular) relationship between the constructs. It contributes to understanding how collaborative culture and its dimensions serve as bottleneck conditions constraining supply chain collaboration.

Open Access
Article
Publication date: 19 September 2023

Nikola Rosecká, Ondřej Machek, Michele Stasa and Aleš Kubíček

This study aims to explore the effects of long-term orientation (LTO) and strategy formation mode on corporate social responsibility. While many researchers have investigated how…

Abstract

Purpose

This study aims to explore the effects of long-term orientation (LTO) and strategy formation mode on corporate social responsibility. While many researchers have investigated how large businesses address corporate social responsibility (CSR), there is little empirical evidence on how small- and medium-sized businesses implement CSR or what individual drivers shape this process.

Design/methodology/approach

The paper surveyed 282 small and medium-sized managers from the United Kingdom. The respondents were recruited using platform Prolific Academic.

Findings

The findings reveal that LTO is a prerequisite for developing CSR and shapes strategy formation mode. The findings also suggested that deliberate strategies are positively related to CSR. The results are consistent across different components of LTO (futurity, continuity and perseverance) and CSR types (internal and external).

Originality/value

The results show that all aspects of LTO are relevant for CSR in SMEs. Besides LTO, deliberate strategy formation model is an important factor contributing to CSR. The paper presents as first an empirical contribution to the strategy literature by examining positive relationship between LTO and deliberate strategy formation mode.

Details

Social Responsibility Journal, vol. 20 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 18 June 2019

Mohammed Belal Uddin and Bilkis Akhter

The purpose of this paper is to investigate the institutional and significant competences that have allowed organizations to employ supply chain management (SCM) practices, the…

4606

Abstract

Purpose

The purpose of this paper is to investigate the institutional and significant competences that have allowed organizations to employ supply chain management (SCM) practices, the practices of SCM and the benefits of SCM practices for both buyers and suppers.

Design/methodology/approach

A theoretical model (including hypotheses) has been proposed regarding antecedents, SCM practices and outcomes of SCM. Using purposive sampling method, data were collected from different manufacturing, distributing, wholesaling and retailing organizations. Collected data were analyzed in a principal component analysis and structural equation modeling, including confirmatory factor analysis, and path analysis.

Findings

The empirical results provided supportive evidences in favor of the hypotheses and theoretical arguments except one hypothesis. This study did not a find positive relationship between organizational compatibility and SCM practices. The study found relationships between mutual trust and SCM practices, communication and SCM practices, and cooperation and SCM practices, which were positive and significant. Again, the relationships between SCM practices and competitive advantages, and SCM practices and long-term orientation and growth were also positive and significant.

Practical implications

Practitioners could also use the findings to align SCM with business strategy and gain an insight for better utilization of the available resources and technology to perform better.

Originality/value

This study will provide guidance as to the preconditions that need to be in place in order for a company to implement SCM with its suppliers and customers. It will remind practitioners to stay focused on the ultimate goals of SCM – lower costs, increased customer value and satisfaction, and, ultimately, competitive advantage.

Details

Modern Supply Chain Research and Applications, vol. 1 no. 1
Type: Research Article
ISSN: 2631-3871

Keywords

1 – 10 of over 2000