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1 – 10 of 21This study examines the effect of perceived corporate social responsibility (CSR) on consumer happiness and brand admiration as a consequence of consumer happiness. It suggests an…
Abstract
Purpose
This study examines the effect of perceived corporate social responsibility (CSR) on consumer happiness and brand admiration as a consequence of consumer happiness. It suggests an original conceptual model that investigates perceived CSR, ethical consumption and hope as antecedents of consumer happiness.
Design/methodology/approach
The study followed a quantitative approach. A face-to-face survey was conducted to examine the conceptual model. Data were analyzed with partial least squares structural equation modeling (PLS-SEM).
Findings
Hope and perceived CSR significantly influence consumer happiness. Consumer happiness is a significant antecedent of brand admiration. Although consumers' ethical position (idealism and relativism) is linked to ethical consumption, ethical consumption does not influence consumer happiness. Idealism and relativism are insignificant in moderating the perceived CSR–consumer happiness relationship.
Practical implications
Brands' CSR actions create a positive atmosphere and contribute to consumer happiness and brand admiration. Managers can emphasize happiness and hope in CSR programs to build stronger consumer relationships. CSR activities can be engaging for consumers regardless of their ethical consumption levels.
Originality/value
Although CSR, consumer happiness and their impacts on consumer–brand relationships are crucial, previous studies mainly focused on the organizational perspective and employee emotions regarding CSR. This study focused on consumer happiness in the CSR context and tested a conceptual model that revealed the significant relationships between hope, perceived CSR, consumer happiness and brand admiration. It extended previous findings by showing the direct positive impact of perceived CSR on consumer happiness.
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Arpita Ghosh and Nisigandha Bhuyan
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…
Abstract
Purpose
This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.
Design/methodology/approach
This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.
Findings
This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.
Research limitations/implications
Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.
Originality/value
This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.
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Siti Aisyah Binti Zahari, Shahida Shahimi, Suhaili Alma'amun and Mohd Mursyid Arshad
This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.
Abstract
Purpose
This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.
Design/methodology/approach
A stratified sample of 525 millennials and Gen-Z of Malaysian banking customers was used. Extended ethical decision-making (EDM) model was tested using partial least square-structural equation model for the analysis.
Findings
The findings indicated that the engagement of millennials and Gen-Z in ethical banking is influenced by factors such as intention, judgment and awareness, which shaped both generations’ ethical banking behavior.
Practical implications
This study could be a central reference point and assist banking institutions in understanding the preferences of millennials and Gen-Z.
Originality/value
This study extends the previous EDM model that focused solely on consumer's belief systems. Three aspects differentiate this paper and contribute to its originality, namely, the uniqueness of millennials and Gen-Z behavior, incorporating new variables along with the EDM models and study in Malaysian context.
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Satlaj Dighe, John M. LaVelle, Paidamoyo Chikate, Meral Acikgoz, Padmavati Kannan, Doris Espelien and Trupti Sarode
Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied…
Abstract
Although educators would likely agree that values and ethics are important in all disciplines, they have particular importance for practice-oriented fields. These applied professionals need to solve complex social problems that require the application of ethical standards and value perspectives. While the importance of value-engaged practice is known to the applied field, there is little research and conversation about how values can be integrated into teaching. This chapter synthesizes values-education approaches in various practice-based disciplines such as public administration (PA), program evaluation, social work, and public health. This chapter draws from empirical and theoretical works as well as the authors' experiences developing, participating in, and conducting values-based research on professionals and professional education.
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Cassiano Tressoldi, Lélis Balestrin Espartel and Simoni F. Rohden
The lesbian, gay, bisexual, transgender, queer, intersex and others (LGBTQI+) movement has been the focus of companies that seek to win over consumers by supporting diversity. Any…
Abstract
Purpose
The lesbian, gay, bisexual, transgender, queer, intersex and others (LGBTQI+) movement has been the focus of companies that seek to win over consumers by supporting diversity. Any positioning, however, that is not perceived as being consistent and genuine can harm the brand's image. Through a queer theoretical perspective, the authors explore perceptions of LGBTQI+ consumers regarding brand activism.
Design/methodology/approach
Qualitative research was carried out that involved interviewing Brazilian consumers who are part of the LGBTQI+ community.
Findings
Aspects of the identity of these individuals draw closer to those brands that share the same values the individuals have. Brand activism is perceived positively in terms of the brand's representativeness and social impact. When activism is perceived as inauthentic, activism generates a backlash and consumers begin to boycott brands as the consumers associate positioning with woke-washing practices.
Originality/value
The results indicate that to adopt an activist stance with regard to the LGBTQI+ public, brands need to be consistent in the brands' communication and advertising and in brands' organizational culture and diversity. This research provides important indicators for brands that genuinely want to support the LGBTQI+ community and is the first to use queer theory to analyze brand activism.
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Hau Thi Kim Do and Son Thanh Thai
This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they…
Abstract
Purpose
This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.
Design/methodology/approach
A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.
Findings
The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.
Originality/value
This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.
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Maha Al Balushi, Mirza Mohammad Didarul Alam and Adam Mohamed Ali Fadlalla
This study aims to assess both internal and external factors that impact consumer attitudes and intentions with regard to the purchase of non-deceptive counterfeits. More…
Abstract
Purpose
This study aims to assess both internal and external factors that impact consumer attitudes and intentions with regard to the purchase of non-deceptive counterfeits. More specifically, this study examines the impact of integrity, brand consciousness, performance risk and social risk on the attitude and in turn on the purchase intention of consumers towards non-deceptive counterfeits.
Design/methodology/approach
A total of 679 valid responses from the university students in two different Gulf countries, namely, Oman (264) and Qatar (415) were gathered through a self-administered structured questionnaire and analysed through partial least square‐structural equation modeling.
Findings
All the predictors of consumer attitude appeared significant in both country samples except integrity. However, brand consciousness appeared insignificant in the sample of Oman. In addition, Purchase intention towards the non-deceptive counterfeits was significantly predicted by attitude and subjective norm in both samples.
Originality/value
In the domain of non-deceptive counterfeit literature, the findings of the study will substantially add value. Particularly, in the Gulf country context, the impact of internal psychological and external risk factors on the attitude and purchase intention of non-deceptive counterfeits will enhance the insights of existing literature and extend and proof the robustness of the theory of reasoned action.
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Kim Man Erica Lee, Yanto Chandra and Ho Lee
The social venture (SV) is an increasingly popular form of organization to pursue social goals using a commercial approach. Although marketing plays an important role in SV…
Abstract
Purpose
The social venture (SV) is an increasingly popular form of organization to pursue social goals using a commercial approach. Although marketing plays an important role in SV research and a key driver of the performance of SVs, how and the extent to which market conditions play a role remains understudied. This study examines if market turbulence can moderate marketing capabilities and performance relationships.
Design/methodology/approach
The authors developed several hypotheses rooted in the marketing literature and tested them using data collected from a sample of 109 SVs from East Asia (i.e. Hong Kong and Taiwan). Using multiple regression analysis and structural equation modeling, the authors analyzed the marketing capabilities and financial and social performance relationships and the positive moderating role of market turbulence.
Findings
The results suggested that market turbulence is a positive moderator which influences the effect of the marketing capabilities–financial performance relationship, but not the marketing capabilities and social performance relationship.
Originality/value
This paper attempts to interrogate the SV's marketing capabilities–performance relationship in the East Asian context and how market turbulence may enhance or weaken the relationship. This is one of the earliest papers in this research area. The key findings from this research offer valuable theoretical contribution to the study of SV performance.
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Syed Masroor Hassan and Zillur Rahman
This paper aims to investigate the role of personal and affective factors in curbing unethical consumer behaviour (UCB). Specifically, this study scrutinizes how religiosity…
Abstract
Purpose
This paper aims to investigate the role of personal and affective factors in curbing unethical consumer behaviour (UCB). Specifically, this study scrutinizes how religiosity, consumer ethical beliefs (CEBs) and anticipated guilt influence UCB.
Design/methodology/approach
Using a survey-based approach, the author distributed offline and online questionnaires among students enrolled in a public university in Roorkee, India and analysed the data using structural equation modelling.
Findings
The results provide evidence that intrinsically religious individuals develop strong ethical beliefs, which can help them to refrain from unethical behaviour and adopt ethical conduct. Also, individuals prone to experiencing anticipated guilt show less inclination to commit unethical behaviour.
Research limitations/implications
This research presents significant theoretical and practical implications to facilitate academic understanding and managerial decision-making in the context of consumer ethics.
Originality/value
This research is one of the few empirical studies in the Indian context that simultaneously examines the antecedents and consequences of CEB.
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