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Article
Publication date: 28 March 2023

Chong Kyoon Lee, Sergiy D. Dmytriyev, Matthew A. Rutherford and Jin Young Lee

Certified B Corporations (B Corps) represent a prominent manifestation of applying stakeholder principles in practice by emphasizing social and environmental performance and…

Abstract

Purpose

Certified B Corporations (B Corps) represent a prominent manifestation of applying stakeholder principles in practice by emphasizing social and environmental performance and striving to create value for all stakeholders. This paper aims to investigate an important question that has been unexplored so far in a vast body of literature on stakeholder management and fast-growing research on B Corps: does the timing of a B Corp’s certification impact the firm’s economic and social performance?

Design/methodology/approach

The research on the timing of obtaining B Corp certification is built around three intriguing puzzles: the impact of certification timing on a firm’s economic performance, social performance overall and social performance per stakeholder. In particular, the study examines the relationship between B Corp’s certification date and firms’ financial and social performance between 2017 and 2020.

Findings

Based on the data from 168 privately owned B Corps in the USA, the results of our study suggest that while there is no financial benefit associated with earlier certification, there are significant improvements in social performance. Yet, a firm’s social performance improvement is not uniform among its stakeholders.

Research limitations/implications

This study explored the impact of B Corp certification’s timing on the firm’s economic performance within only three years, from 2017 to 2019. This limitation comes from the specifics of the PrivCo database. Measuring a firm economic performance over a longer period may benefit the research on B Corp certification’s timing and which can be a promising path for future research.

Practical implications

When it comes to practical implications, it is important that firms deciding to pursue a B Corp certification understand that certification may not result in an immediate financial impact. This practical implication, though, may need to be calibrated depending on the extent to which participating organizations publicize their certification.

Social implications

Despite the growing popularity of B Corps in the USA and worldwide, it has been a black box when it comes to understanding when exactly firms should start to pursue B Corp certification to enhance their social value creation. Thus, this study is well timed to contribute to unpacking this black box by showing that the earlier a firm obtains B Corp certification, the more social value it would create. To the best of the authors’ knowledge, this is the only study to date that explored the social performance implications of timing to certify as a B Corp.

Originality/value

When it comes to practical implications, it is important that firms deciding to pursue a B Corp certification understand that certification may not result in an immediate financial impact. This practical implication, though, may need to be calibrated depending on the extent to which participating organizations publicize their certification.

Details

Social Responsibility Journal, vol. 19 no. 9
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 1 August 2000

Lori Verstegen Ryan and Matthew A. Rutherford

Mary Parker Follett has been categorized as both an individualist and a collectivist, based on statements in her varied writings over two decades. This paper argues that…

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Abstract

Mary Parker Follett has been categorized as both an individualist and a collectivist, based on statements in her varied writings over two decades. This paper argues that, instead, Follett approached the issue of the true nature of man using a Hegelian dialectical technique, emerging with a distinct position that merges the best of both extremes into a unique synthesis. While the traditional individualist/collectivist dichotomy still holds sway in much of the management literature, several recent theories that take a perspective similar to Follett’s are discussed. The analysis makes clear that, once again, Follett’s ideas were ahead of their time.

Details

Journal of Management History, vol. 6 no. 5
Type: Research Article
ISSN: 1355-252X

Keywords

Article
Publication date: 18 April 2016

Fariss T. Mousa, Sang Kyun Kim and Matthew A. Rutherford

The purpose of this paper is to explore the role of the top management team (TMT) in determining whether IPO firms in high-tech industry will engage in acquisitions during the…

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Abstract

Purpose

The purpose of this paper is to explore the role of the top management team (TMT) in determining whether IPO firms in high-tech industry will engage in acquisitions during the post-IPO period.

Design/methodology/approach

The authors collect IPO and TMT data from firm prospectuses, and acquisition and financial data from Securities Data Company Platinum and Compustat, respectively. Poisson regression analysis is applied to test the effect of TMT characteristics on acquisition activity.

Findings

Using 135 IPO firms, the authors find evidence that TMT composition directly influences acquisition activity of IPO firms during the post-IPO period. Specifically, the authors find that TMT experience serving as members other firms’ boards and TMT experience in senior level management positions are both positively associated with acquisition activity. TMTs with prior IPO experience and TMTs with longer organizational tenures are negatively associated with acquisition activity.

Originality/value

This study is among the first to examine the impact of TMT demography on newly public firms’ acquisition activity. In doing so, it adds meaningfully to the understanding of the factors driving such firms’ strategic behavior.

Details

Management Decision, vol. 54 no. 3
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 10 February 2022

Lucy Matthews and Diane Edmondson

This study aims to investigate the differences between inside and outside business-to-business salespeople. Although prior research has highlighted a need to compare these two…

Abstract

Purpose

This study aims to investigate the differences between inside and outside business-to-business salespeople. Although prior research has highlighted a need to compare these two distinct sales positions, limited research examines the two. Specifically, this study investigates differences between inside and outside salespeople for the following constructs: positivity, intrinsic and extrinsic motivation, emotional exhaustion, job satisfaction and turnover intentions.

Design/methodology/approach

A Qualtrics panel of 210 business-to-business salespeople from a variety of US industries was used, with 43.8% classifying themselves as inside. Multi-group analysis using partial least squares structural equations modeling (PLS-SEM) was conducted where job type serves as the moderator for the entire model.

Findings

Results indicated four of six significant differences based on position. Specifically, positivity had a significant impact on emotional exhaustion for outside salespeople only. For extrinsic motivation, inside salespeople exhibited a stronger impact on emotional exhaustion. Furthermore, the impact of emotional exhaustion on turnover intentions was stronger for outside salespeople. The impact of job satisfaction on turnover intentions was stronger for inside salespeople. These results are supported by social exchange theory and distraction conflict theory.

Practical implications

This research highlights that sales managers and organizations need to consider different policies based on position type to increase job satisfaction and reduce turnover intentions. Practical guidelines for effectively managing the two positions are provided.

Originality/value

The value of this paper is that it indicates that there are indeed significant differences between these two types of sales positions, and thus, future research should not combine them into a single sample.

Details

Journal of Business & Industrial Marketing, vol. 37 no. 12
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 1 January 2003

Margaret Melrose

This article considers the issues of ‘street prostitution’ and ‘community safety’ in terms of the discursive construction of each. It argues that in the late‐modern age, concepts…

Abstract

This article considers the issues of ‘street prostitution’ and ‘community safety’ in terms of the discursive construction of each. It argues that in the late‐modern age, concepts such as ‘community’ and ‘safety’ are problematic and their meaning cannot be taken for granted. The discussion then probes discursive constructions of ‘the prostitute’ and explores the causes of prostitution, its legal regulation and the apparent resilience of street sex markets to various forms of intervention in different places and at different times. The article concludes by considering prostitute women as members of the community and reflects on what this might mean in terms of community safety strategies.

Details

Safer Communities, vol. 2 no. 1
Type: Research Article
ISSN: 1757-8043

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Article
Publication date: 27 November 2023

Ryan L. Matthews, Brian N. Rutherford, Lucy M. Matthews and Diane R. Edmondson

This paper aims to investigate business-to-business sales executives’ navigation of challenges and changes in planning during two separate periods (prevaccine and postvaccine) of…

Abstract

Purpose

This paper aims to investigate business-to-business sales executives’ navigation of challenges and changes in planning during two separate periods (prevaccine and postvaccine) of time, which were impacted by a disruptive event (the COVID-19 pandemic).

Design/methodology/approach

This study uses a two-phase qualitative data collection approach. Thirteen executives, primarily from the Business-to-Business (B2B) manufacturing industry, were interviewed in phase one (2–3 months before the first COVID-19 vaccine). The second period of data collection was collected 4–5 months after vaccines became available.

Findings

The prevaccine business environment focused on short-term challenges, while the vaccine created exponential changes to long-term sales practices, suggesting the need to focus on critical inflection points that occur after the initial disruptive event.

Research limitations/implications

This exploratory study is a step toward developing a deeper understanding of managing disruptive events within a business-to-business sales environment by stressing the importance of both the actual disruptive event and the inflection points that follow the event.

Practical implications

New business models are constantly developing and evolving. However, this study suggests the biggest changes could occur after an inflection point from the disruption. Thus, firms need to consider different planning strategies before and after certain inflection points following a disruptive event. First, firms should adapt from their predisruption strategy to focus on short-term challenges during the initial phases of a disruption, likely halting most of the long-term planning. Second, inflection points create the need to move beyond short-term challenges and changes to focus on long-term changes. Third, long-term strategies and planning postinflection point will be different, and likely more complex, than long-term strategies and planning predisruption.

Originality/value

Most studies look at a disruptive event through a single data collection period. This longitudinal study compares prevaccine and postvaccine thought processes to explore the impact of an inflection point.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Content available
Article
Publication date: 1 March 2011

Gregory Murphy and Neil Tocher

Small and medium enterprises (SMEs) commonly struggle to acquire needed financial, human, and technological resources. The above being stated, recent scholarly research argues…

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Abstract

Small and medium enterprises (SMEs) commonly struggle to acquire needed financial, human, and technological resources. The above being stated, recent scholarly research argues that SMEs that are able to successfully navigate the legitimacy threshold are better able to gather the resources they need to survive and grow. This article provides an empirical test of that claim by examining whether the presence of a corporate parent positively influences SME resource acquisition. Results of the study show that SMEs with corporate parents, when compared to like-sized independent SMEs, have higher credit scores, have more complete management teams, use more computers, and are more likely to be on the Internet. These differences are most pronounced for very small firms and diminish in significance as firm size increases. Study implications include the notion that presence of a corporate parent likely represents a successful navigation of the legitimacy threshold, positively increasing SME resource acquisition.

Details

New England Journal of Entrepreneurship, vol. 14 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Article
Publication date: 29 September 2023

Regina Mensah Onumah and Godfred Matthew Yaw Owusu

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

Abstract

Purpose

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

Design/methodology/approach

The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.

Findings

The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.

Research limitations/implications

This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.

Originality/value

This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Abstract

Details

Mastering Business for Strategic Communicators
Type: Book
ISBN: 978-1-78714-503-0

Article
Publication date: 15 May 2017

David E. Cavazos and Matthew Rutherford

The purpose of this paper is to apply firm aspiration theory to explore how firms respond to government product ratings.

Abstract

Purpose

The purpose of this paper is to apply firm aspiration theory to explore how firms respond to government product ratings.

Design/methodology/approach

Longitudinal examination of nine automobile manufacturers during National Highway Traffic and Safety Administration crash tests in the USA.

Findings

Firms take specific external actions to influence the political mechanisms that support ranking schemes when product ratings are below those of rivals and when previously highly rated products decline. In addition, firms receiving rankings above those of their competitors are found to be less likely to take such action, even when their overall ratings declined. Similarly, firms seeing improvements in previously low-rated products will take fewer actions aimed at influencing the political mechanisms that support rating schemes.

Originality/value

The primary contribution of this research is in establishing when firm product ratings will result in actions to influence external ratings criteria. Previous research has shown that firms respond to organizational ratings by taking action aimed at improving subsequent performance. The current research builds on such work by applying aspiration theory in an effort to predict and explain when and why certain ratings will attract firm attention to the external mechanisms that support such ratings.

Details

Journal of Strategy and Management, vol. 10 no. 2
Type: Research Article
ISSN: 1755-425X

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