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This study introduces Social Contribution Value per Share (SCVPS), an indicator devised by the Shanghai Stock Exchange (SSE), as an easy-to-interpret Measurement of Corporate Social Performance (MCSP) to the international research arena. The authors first explore the informativeness role of voluntary disclosure of SCVPS in the stock market. The authors then go one step further to demonstrate the relationship between corporate value creation quantified by SCVPS and firm value.

The study takes a new perspective – a quasi-natural experiment of SCVPS disclosure in 2008 and uses a Propensity Score Matched Difference in Difference model (PSM-DiD) to investigate the impact of SCVPS disclosure policy on stock price synchronization and firm value. Through manually recalculating all the values of SCVPS and its components, this study enables us to further investigate the relationship between corporate value creation for various stakeholders and firm value.

This study reveals that voluntary disclosure of SCVPS can signal firm-specific information to the market and reduce noise in returns, thus affecting stock price synchronization. The findings further demonstrate that such firm-specific information has value relevance to firm performance. Moreover, the authors demonstrate that corporate value creation for different stakeholders measured by SCVPS can significantly affect firm value. The moderating effects of ownership structures and industry types are also investigated, and an endogeneity test confirms the robustness of the findings.

This study argues that SCVPS offers an economically viable way for firms, including small-and-medium-sized enterprises, in emerging economies to disclose corporate value creation and provide the public with a direct understanding and appreciation of the values created by corporations for stakeholders.

The result makes contributions to the MCSP literature and explores the informativeness of SCVPS disclosure. Besides, this paper demonstrates that SCVPS offers a good setting to explore the effect of corporate value creation on firm performance in an emerging market.

There is currently a host of measurements of corporate social performance (MCSPs) each with its own individual merits and concerns. This paper aims to bring new insights into measuring corporate social performance (CSP) by advocating the use of a complementary indicator known as the social contribution value per share (SCVPS) developed by the Shanghai Stock Exchange in China.

A three-dimensional model is built to dissect the theoretical foundation of SCVPS. Next, this paper undertakes an extensive literature review of the criteria and methodologies which SCVPS relies upon to assess a firm’s social performance. Then SCVPS is critically compared with other commonly used MCSPs from different angles.

This paper highlights the major limitations of some MCSPs, namely, the lack of transparency, selection biases and the exclusion of controversial industries. It is suggested that SCVPS is worthy to be considered as a complementary indicator for CSP given its innovativeness, standardization and practicability.

The authors argue that there is great theoretical and practical significance for firms to set per-share social contribution indicators using SCVPS on a global basis, which helps to enrich decision-making processes when combined with other MCSPs.

This paper suggests SCVPS as a complementary indicator of social performance and anatomizes this choice indicator with other MCSPs in terms of their theoretical underpinnings, practical applications and probable deficiencies.

This study aims to present an empirical model related to strategic performance (SP) of the hospitality industry. It focuses on the role of network capability (NC) in defining SP through the mediating role of structural flexibility (SF). Furthermore, the interaction effect of NC and top management commitment to strategic performance (MCSP) on SP is also tested.

A sample of 279 managerial-level employees of four-star and five-star hotels has been used to confirm the proposed hypotheses by using the technique of structural equation modeling.

The results reveal that NC positively affects SP. Moreover, the mediating role of SF in defining the nexus of NC and SP has also been confirmed. Results of moderation analysis reveal that MCSP strengthens the relationship between NC and SP.

This study used a cross-sectional design for data collection, which prevents strong causal inferences. The authors recommend scholars to explicitly test for causal effect. This study used a cross-sectional design for data collection, which prevents strong causal inferences. The authors recommend scholars to explicitly test for causal effect among all these variables by using a longitudinal study in the future.

In developing countries, it has been observed that the hospitality industry pays less attention to its strategic targets. Operating in a network or adapting flexible structures is also not on their priority list. This study presents a pragmatic approach based on strong theoretical grounds to attain the goals of SP in the hospitality industry through NC and SF. Therefore, this study suggests that organization operating in the tourism and hospitality industry should pay greater attention toward synergies and business networks to achieve SP.

This research enriches the prevailing knowledge by testing a mediating role of SF between NC-SP link and, therefore, makes an important addition to the existing knowledge on tourism and hospitality industry by concentrating on the relationship between NC, SF, MCSP and SP.

This study explores central questions related to the connection between intellectual capital (IC) and the innovative performance of organizations through the mediating role of management control systems (MCS) and business strategies, as well as the moderating role of innovation capabilities.

The data was collected from the managers of small and medium enterprises (SMEs) through a structured questionnaire. Out of 1,152 questionnaires distributed, only 415 were used for analysis purposes. Structural equation modelling (SEM) was used to test the study hypotheses.

Intellectual capital significantly influences MCS, business strategies and innovative performance. Moreover, MCS, business strategies and innovative capabilities significantly improve innovative performance. MCS and business strategies significantly mediate the relationship between intellectual capital and innovative performance. Finally, innovative capabilities significantly moderate that between intellectual capital and innovative performance.

The current research examines how management should use MCS, business strategies, and innovative capabilities to take maximum benefit from intellectual capital in order to improve innovative performance.

This is pioneering research that develops a theoretical model to incorporate intellectual capital, MCS, business strategies, innovative capabilities and innovative performance. Even though the influence of various kinds of intangible assets/resources on innovative performance has been widely examined in the literature, scant attention has been paid to the role of MCS, business strategies, and innovative capabilities in leveraging the firm's intellectual capital.

This study aims to understand the organisational benefits of carbon-focussed management control systems (carbon MCS) under a regulatory context.

The authors conduct a survey of 85 New Zealand (NZ) organisations covering different industries, sizes and compliance obligations.

The results suggest a significant direct positive impact of carbon MCS on organisations’ non-financial benefits and an indirect impact on financial benefits via non-financial benefits. The impact on non-financial benefits is strongest when a whole carbon MCS package is used rather than individual carbon controls. However, the highest impact on financial benefits are attained when only diagnostic controls are used rather than other controls or the whole MCS package. Firms in primary, manufacturing and energy sectors and those with export activities are less likely to achieve organisational benefits, while those with a compliance obligation under the emissions trading scheme are more likely to perceive such benefits.

The study has a limited sample size (85 firms), a unique context (NZ) and coves only large firms. Further, there are no objective performance measures to validate survey responses regarding organisational benefits.

The findings provide a business case for managers and practitioners in formulating their strategic and MCS responses to climate change issues.

The authors focus on carbon MCS and adopt a wider range of carbon MCS levers than previous research. The authors discern not only non-financial benefits but also financial benefits from MCS use.

Gender-stereotyped organizational expectations compromise outcomes desired from numerically balanced gender representation. Sex-roles allow both men and women to exhibit masculine or feminine behaviors based on their self-construal of “psychological-gender.” Emotional intelligence (EI) is considered “feminine” and rational intelligence “masculine.” So, using Bem sex-role inventory and Emotional Intelligence Appraisal, the current study explored EI in 217 senior Indian managers from masculine/feminine sex-role perspective. There was no difference in EI of men/women. Moreover, EI did not differ in men/women categorized in “same” sex-role. However significant differences emerged across sex-roles with feminine sex-role participants actually scoring significantly lesser than androgynous or masculine sex-role participants although emotional intelligence is considered as a feminine intelligence. Implications of sex-role-driven differences in EI in organizational context are discussed.

This paper seeks to propose a technology classification model for mobile content and service delivery platforms (MCSDPs), the core of mobile middleware technology providers' (MMTPs) value proposition.

The proposed model is grounded on existing literature and empirical research consisting of 40 in‐depth case studies with MMTPs and 102 semi‐structured interviews with top management from firms operating in the mobile content environment that already own or are interested in purchasing a MCSDP. Theoretical sampling was employed. The quality function deployment (QFD) technique was used to create the final technology classification schema.

The MCSDP technology classification model has three components: a MCSDP functional architecture, which describes platform structure in terms of its endowment of functionalities and capabilities; a MCSD classification schema, which allows the identification of a set of platform categories classified according to the range of functionalities usually possessed; and a technology classification schema consisting of a set of technology dimensions that directly influence platform efficiency and effectiveness.

The proposed model can be used for mapping existing and future MCSDP offer in terms of technological strengths and weaknesses and thus support decision‐making by platform vendors and buyers.

The main contribution is the creation of a reference framework capable of rigorously modelling the emergent phenomenon related to the rise of middleware platform providers within the mobile content environment. The paper also contributes to extending the existing QFD literature, since it demonstrates the house of quality tool's usefulness in a new context of application.