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1 – 10 of 62Diego Costa Pinto, Márcia Maurer Herter, Patrícia Rossi, Walter Meucci Nique and Adilson Borges
This study aims to reconcile previous research that has provided mixed results regarding motivation for sustainable behaviors: pure altruism (cooperation) or competitive altruism…
Abstract
Purpose
This study aims to reconcile previous research that has provided mixed results regarding motivation for sustainable behaviors: pure altruism (cooperation) or competitive altruism (status). Drawing on evolutionary altruism and identity-based motivation, the authors propose that a match between pure (competitive) altruism and individualistic (collectivistic) identity goals enhance consumers’ motivations to engage in recycling (green buying).
Design/methodology/approach
Three experimental studies show how pure and competitive altruism are associated with specific sustainable consumption (Study 1) and how altruism types should be matched with identity goals to motivate sustainable consumption (Studies 2 and 3).
Findings
Study 1 shows that pure altruism is associated with recycling but not with green buying. Studies 2 and 3 show that pure (competitive) altruism and individualistic (collectivistic) goals lead to higher recycling (green buying) intentions.
Research limitations/implications
The present research extends previous findings by showing that pure and competitive are indeed associated with specific sustainable behaviors. The authors suggest that the interaction between motives and identity goals can lead to a greater impact on recycling and green buying intentions.
Practical implications
Public policymakers and companies will benefit by better understanding how specific combinations of altruism types and identity goals can foster recycling or green buying intentions.
Originality/value
This research is the first to show how matches between pure and competitive altruism types and individualistic and collectivistic identity goals affect consumers’ motivations to engage in recycling and green buying.
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Patricia Harris and Nasim Alsadat Khatami
The purpose of this paper is to report on research on the antecedents of word of mouth (WOM) behaviour among Iranian women in the context of grocery shopping.
Abstract
Purpose
The purpose of this paper is to report on research on the antecedents of word of mouth (WOM) behaviour among Iranian women in the context of grocery shopping.
Design/methodology/approach
Using a survey instrument, the authors empirically test the conceptual model of De Matos and Rossi.
Findings
This paper finds support for the model and finds satisfaction, commitment, loyalty, trust, perceived value and quality to be significant antecedents of WOM. Commitment is found to be the most significant predictor of WOM.
Research limitations/implications
This paper examines only factors affecting the initiation of positive WOM; future research should examine also drivers of negative WOM. The study sample consists of female shoppers at Tehran branches of one grocery retailer. There is scope to extend the research to shoppers of other grocery retailers and to other parts of Iran.
Practical implications
The findings provide useful insight for practitioners in identifying the relative importance of drivers of WOM. This research suggests that satisfaction is the weakest predictor of WOM, and therefore, it is dangerous for grocery retail managers to rely on customer satisfaction metrics as indicators of WOM initiation.
Originality/value
This research appears to be the first study of WOM in the context of Iranian grocery retailing, a sector which is both fast growing and undergoing structural change.
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Patrícia Gomes, Isabel Brusca, Maria J. Fernandes and Estela Vilhena
This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of…
Abstract
Purpose
This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).
Design/methodology/approach
The paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.
Findings
The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.
Research limitations/implications
The use of the survey method has some limitations very discussed in the literature that are also applied in this study.
Practical implications
The paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.
Originality/value
The recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.
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Sónia Monteiro, Verónica Ribeiro, Patricia Gomes, Maria José Fernandes and Cristiana Molho
Local governments (LGs) play a crucial role as policymakers and catalysts for change at the local level, making them well-positioned to connect the United Nations’ 2030 Agenda…
Abstract
Purpose
Local governments (LGs) play a crucial role as policymakers and catalysts for change at the local level, making them well-positioned to connect the United Nations’ 2030 Agenda goals with local communities. Therefore, LGs should collect and analyze data to monitor progress toward the sustainable development goals (SDGs) and report on the outcomes. In this regard, webpages on the internet stand out as a valuable tool to enhance accountability in LGs and to promote stakeholder engagement with the community. Thus, this paper aims to analyze whether Portuguese municipalities disclose information regarding the SDGs on their websites, and to identify the main drivers of SDG web-reporting.
Design/methodology/approach
Drawing on the theoretical foundation of legitimacy theory, this study examines the relationship between SDG reporting and the characteristics of several municipalities (such as geographical location, municipality size, financial performance, political ideology and gender), as well as adherence to some programs/networks/platforms (such as CESOP_Local and ODSLocal). The websites of 306 Portuguese municipalities were analyzed using the content analysis technique. A bivariate and multivariate statistical analysis was applied.
Findings
Bivariate analysis shows that coastal, larger and financially efficient municipalities are more likely to disclose SDG information on their websites due to visibility and stakeholder pressure. Contrary to extant literature, left-wing municipalities are not necessarily more inclined to embrace the 2030 Agenda. However, the presence of women in decision-making bodies and adherence to networks and sustainable programs positively influence SDG disclosure. In multivariate analysis, logistic regression identifies two significant factors impacting online SDG disclosure: the representation of women in municipal plenaries; and adherence to the CESOP_local network. Other factors show no significant influence, highlighting these two variables as the main drivers for SDG information disclosure.
Practical implications
The findings are in line with the literature review and lead us to conclude that SDG reporting in LGs is still in its infancy. Therefore, policymakers and regulators need to work together to implement and standardize sustainability reporting within LGs.
Social implications
Considering the significance of the gender variable, the findings could have implications for policy formulation, promoting gender diversity and its impact on the quality of SDG reporting.
Originality/value
Empirical research on SDG reporting remains limited, particularly within the context of LGs. To the best of the authors’ knowledge, no previous studies have delved into the reporting of SDGs specifically in this Portuguese context.
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Puts forward a framework for carrying out user evaluations ofexpert systems, which is based on user evaluations carried out in alarge British company over a period of three years…
Abstract
Puts forward a framework for carrying out user evaluations of expert systems, which is based on user evaluations carried out in a large British company over a period of three years. The aim of this framework is to ensure that the aims of the expert system designers and the users of the system are congruent. This in turn will make it more likely that the expert system will be a success. The framework covers aspects such as user type, updating knowledge, training, the value of the system and the human/computer interface.
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Patricia Bazan and Elsa Estevez
The purpose of this paper is to assess the state of the art of social business process management (Social BPM), explaining applied approaches, existing tools and challenges and to…
Abstract
Purpose
The purpose of this paper is to assess the state of the art of social business process management (Social BPM), explaining applied approaches, existing tools and challenges and to propose a research agenda for encouraging further development of the area.
Design/methodology/approach
The methodology comprises a qualitative analysis using secondary data. The approach relies on searches of scientific papers conducted in well-known databases, identifying research work related to Social BPM solutions and those contributing with social characteristics to BPM. Based on the identified papers, the authors selected the most relevant and the latest publications, and categorized their contributions and findings based on open and selective coding. In total, the analysis is based on 51 papers that were selected and analyzed in depth.
Findings
Main results show that there are several studies investigating modeling approaches for socializing process activities and for capturing implicit knowledge possessed and used by process actors, enabling to add some kind of flexibility to business processes. However, despite the proven interest in the area, there are not yet adequate tools providing effective solutions for Social BPM. Based on our findings, the authors propose a research agenda comprising three main lines: contributions of social software (SS) to Social BPM, Social BPM as a mechanism for adding flexibility to and for discovering new business processes and Social BPM for enhancing business processes with the use of new technologies. The authors also identify relevant problems for each line.
Practical implications
Some SS tools, like wikis, enable managing social aspects in executing business processes and can be used to coordinate simple business processes. Despite they are commonly used, they are not yet mature tools supporting Social BPM and more efficient tools are yet to appear. The lack of tools preclude organizations from benefitting from implicit knowledge owned by and shared among business process actors, which could contribute to better-informed decisions related to organizational processes. In addition, more research is needed for considering Social BPM as an approach for organizations to benefit from the adoption of new technologies in their business processes.
Originality/value
The paper assesses the state of the art in Social BPM, an incipient area in research and practice. The area can be defined as the intersection of two bigger areas highly relevant for organizations; on the one hand, the management and execution of business processes; and on the other hand, the use of social software, including social media tools, for leveraging on implicit knowledge shared by business process actors to improving efficiency of business processes.
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Patricia Lannen and Lisa Jones
Calls for the development and dissemination of evidence-based programs to support children and families have been increasing for decades, but progress has been slow. This paper…
Abstract
Purpose
Calls for the development and dissemination of evidence-based programs to support children and families have been increasing for decades, but progress has been slow. This paper aims to argue that a singular focus on evaluation has limited the ways in which science and research is incorporated into program development, and advocate instead for the use of a new concept, “scientific accompaniment,” to expand and guide program development and testing.
Design/methodology/approach
A heuristic is provided to guide research–practice teams in assessing the program’s developmental stage and level of evidence.
Findings
In an idealized pathway, scientific accompaniment begins early in program development, with ongoing input from both practitioners and researchers, resulting in programs that are both effective and scalable. The heuristic also provides guidance for how to “catch up” on evidence when program development and science utilization are out of sync.
Originality/value
While implementation models provide ideas on improving the use of evidence-based practices, social service programs suffer from a significant lack of research and evaluation. Evaluation resources are typically not used by social service program developers and collaboration with researchers happens late in program development, if at all. There are few resources or models that encourage and guide the use of science and evaluation across program development.
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Patricia Molinero-Díez, Virginia Blanco-Mazagatos, Inigo Garcia-Rodriguez and M. Elena Romero-Merino
This study aims to evaluate changes in the presence of women on Spanish boards after the Unified Good Governance Code of Listed Companies (2006) and the Organic Law 3/2007 on…
Abstract
Purpose
This study aims to evaluate changes in the presence of women on Spanish boards after the Unified Good Governance Code of Listed Companies (2006) and the Organic Law 3/2007 on Gender Equality, and this study compares the educational background of women and men directors. Also, this study analyses the influence of gender diversity and educational background of women directors on economic performance, corporate social responsibility (CSR) and, ultimately, firm value. In addition, this study explores the differences in board gender composition and its effect on firm value during the crisis and post-crisis periods. Finally, this study analyses the different influence of women directors depending on their typology.
Design/methodology/approach
This study uses a system of structural equations and a sample of 4,101 directors of 30 Spanish companies listed on IBEX-35 over 2008–2017.
Findings
The results show that women’s presence on boards has grown since 2008, and they have higher educational background than men. This study finds that women directors improve economic performance and CSR, though results are non-significant for firm value. Women directors with a bachelor’s or master’s degree increase economic and social performance but reduce firm value. Women directors with business or industry-related studies positively influence CSR but business specialisation negatively affects economic performance and firm value.
Originality/value
This study analyses the direct and indirect effect of women directors on firm value, the influence of their educational background and the potential differences arising from the economic situation (crisis) and the type of board position they hold.
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Only three parties or coalitions have two slates competing, with the others each presenting a single nominee. The only competitive primary will be that of the opposition Juntos…