Search results

This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.

For data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.

Our findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the surplus, indicate better perceived financial performance. An increase in surplus is positively linked with the reputational factors, for example, trust. However, disclosing excessive amounts of information, for example, in financial reporting seems to contribute to negative discussions on social media.

We highlight the importance of managing intangibles, including those not recognized in the balance sheet, such as reputation. We present three propositions with potential managerial relevance.

Despite the considerable amount of financial information disclosed by public sector organizations, few studies have analyzed its relevance or connection to reputation. This first-of-a-kind paper combines intangible and tangible assets by analyzing how financial data and intangible reputation are linked in the public sector accounting context. Six reputational factors were discovered, and financial performance was found to correlate with trust in the public sector.

Various studies dealing with brand orientation were analysed to discuss how the issues identified in this area have been relating over time. This paper aims to identify the key studies, the keywords used and the origin of the studies.

A systematic literature review (SLR) was performed within the Scopus database to select and summarize the studies that deal with brand orientation. Finally, 90 articles were subjected to bibliometric analysis.

Five major research areas were identified (brand orientation concept, hybrid strategies, internal branding management, brand performance and perceived brand orientation) and discussed.

As the main theoretical contribution, the results showed a focus on research in five areas: the development of the brand orientation concept and proposed extensions; hybrid strategies; the relations between brand orientation, internal branding and brand management; the relation between brand orientation and financial performance; and the perceived brand orientation, mostly applied to higher education sector.

The study offers a general overview of brand orientation, identifying relations on topics of interest, main keywords and sub-themes in this field. The results contribute to fulfilling the research gap about the relationship between all these aspects. Finally, an agenda for future research is proposed.

Se analizaron diversos estudios sobre la orientación de la marca con el fin de discutir cómo se han ido relacionando a lo largo del tiempo los problemas identificados en esta área. Esta investigación identifica los estudios clave, las palabras clave utilizadas y el origen de los estudios.

Se realizó una revisión sistemática de la literatura (SLR) con la base de datos de Scopus para seleccionar y resumir los estudios que tratan de la orientación de la marca. Finalmente, 90 artículos fueron sometidos al análisis bibliométrico.

Se identificaron cinco grandes áreas de investigación (concepto de orientación de marca, Estrategias híbridas, Gestión interna de marca, Rendimiento de marca, Orientación de marca percibida) y se discutieron.

Los resultados mostraron un enfoque en la investigación en cinco áreas: el desarrollo del concepto de orientación de marca y las extensiones propuestas; las estrategias híbridas; las relaciones entre la orientación de marca, el branding interno y la gestión de marca; la relación entre la orientación de marca y el rendimiento financiero; y la orientación de marca percibida, aplicada principalmente al sector de la educación superior.

El estudio ofrece una visión general de la orientación de la marca, identificando las relaciones sobre temas de interés, las principales palabras clave y los subtemas en este campo. Los resultados contribuyen a llenar el vacío de investigación sobre la relación entre todos estos aspectos. Finalmente, se propone una agenda futura de investigación.

Orientación de marca, Marca, Análisis bibliométrico, Revisión sistemática de la literatura

Revisión general

This study aims to investigate how dynamic tensions between performance measurement system (PMS) uses enable organizations to achieve both exploitation and exploration and enhance firm performance.

The authors collected survey data on 153 Italian companies. Scales for each construct were validated through an exploratory factor analysis. Data on firm performance were cross-validated by using lagged accounting data. The authors tested our hypotheses using hierarchical ordinary least squares regressions, together with bootstrapping procedures for the test on mediation.

A diagnostic use of PMS has a positive association with both exploitation – e.g. reductions in total costs and lead times – and exploration, e.g. introduction of new products and extension of product ranges. The dynamic tension created by a joint diagnostic and interactive use has the strongest association with organizational ambidexterity, measured as the multiplicative interaction between exploration and exploitation.

If an organization or business unit is mainly pursuing exploitative goals, a mainly diagnostic use of PMS would be most suitable. If goals are both exploitative and explorative, a mix of diagnostic and interactive uses would be most effective.

This research helps reconcile conflicting views in the literature. The diagnostic use of PMS, far from acting as a “negative force,” appears to be necessary to guide opportunity search and to establish an appropriate scope for exploration-related activities. The authors’ focus on the uses of PMSs shows that ambidexterity is achieved through managerial capability, rather than just through the introduction of systems and structures.

After the COVID-19 outbreak began, travel demand dropped sharply and the potential impact of COVID-19 on sharing accommodations appears to be significant. Thus, it would be meaningful to investigate how travelers have changed their perceptions of staying at sharing accommodations in the wake of the coronavirus pandemic. The purpose of this research was to compare consumers' perceived risks of using sharing accommodations, such as Airbnb, before and during the coronavirus pandemic.

Paired sample t-tests were applied, using two surveys collected in 2017 (pre-pandemic) and 2020 (peri-pandemic). The effects of stress levels from COVID-19 and previous experience with sharing lodging services on risk perception changes were also examined.

Consumers showed higher social, physical, performance and convenience risk perceptions during the pandemic. Not surprisingly, those respondents who were more conscious of the pandemic in terms of concern and anxiety had higher changes in their risk perceptions. In addition, changes in risk perception differed by consumers' usage experience.

The results of this study add to the body of knowledge about consumers' risk perceptions of the sharing economy, particularly in connection with a huge disruption such as the COVID-19 pandemic.

The recently developed resource orchestration theory studies the processes by which managers handle resources to create competitive advantages. According to this theory, it is the way that resources interact with each other that results in such advantages. Resource integration, i.e. the alignment, or fit between resources, is one important outcome of resource orchestration processes. This paper aims to develop a scale and outline approaches to measuring such resource integration.

Using a typology of five types of resources derived from value theory, the authors develop a scale for measuring the fit between resource types, i.e. the degree of resource integration. The authors illustrate the method using a case example of an IT company and demonstrate how a variety of statistical methods including hierarchical cluster analysis, structural equation modeling, social network analysis and methods from biostatistics can provide measures of resource integration.

The authors develop a scale and associated measures that can help scholars systematically measure and identify firms with a high or low level of resource integration capability. This makes it possible to investigate further these companies and reconstruct how they support dynamic capabilities, as well as commonalities across firms with high and low levels of this capability.

Existing studies on resource orchestration have failed to provide us with a reliable measurement instrument that can be used both in cross-sectional work, and in repeated or time-series studies, allowing us to assess the degree to which a wider range of resources in an organization are integrated. The authors develop and demonstrate such an instrument.

The purpose of this paper is to explain the difference and connection between the network big data analysis technology and the psychological empirical research method.

This study analyzed the data from laboratory setting first, then the online sales data from Taobao.com to explore how the influential factors, such as online reviews (positive vs negative mainly), risk perception (higher vs lower) and product types (experiencing vs searching), interacted on the online purchase intention or online purchase behavior.

Compared with traditional research methods, such as questionnaire and behavioral experiment, network big data analysis has significant advantages in terms of sample size, data objectivity, timeliness and ecological validity.

Future study may consider the strategy of using complementary methods and combining both data-driven and theory-driven approaches in research design to provide suggestions for the development of e-commence in the era of big data.

This study investigates the impact of entrepreneurial orientation (EO) and knowledge management (KM) on firm performance (PERF), as well as the mediating role of KM in the EO–PERF (EO-PERF relationship). In particular, this study aims to explain the impact of KM on the relationship between the EO dimensions and PERF; dimensions are risk-taking (RT), innovativeness (IN) and proactiveness (PR).

This study uses structural equation modelling and fuzzy-set qualitative comparative analysis (fsQCA) methodologies to explore target relationships. The sample consists of 150 small furniture manufacturers operating in Poland (out of 1,480 in the population).

The study findings show that KM partially mediates the IN–PERF relationship. Furthermore, fsQCA reveals that KM accompanied by IN is a core condition that leads to PERF. Moreover, the absence of KM (accompanied by the absence of RT and IN) leads to the absence of PERF. In addition, the results show that all the variables examined (RT, IN, PR and KM) positively impact PERF.

This study explores the role of KM in the context of EO and its impact on PERF in the low-tech industry. The study uses simultaneously two methodologies that represent different approaches in the search for the expected relationships. The findings reveal that KM mediates the EO-PERF relationship.

This study aims to examine the impact of habitual Facebook use (HFU) on life satisfaction and psychological well-being. In addition, the study examined the impact of life satisfaction on psychological well-being. Moreover, the study investigates the impact of social safeness in moderating the relationship between HFU and life satisfaction.

The study employed a quantitative survey design, using a sample of 261 Generation Y students based in Mthatha, in the Eastern Cape Province of South Africa. Scales for data collection were operationalized from prior studies. The collected data were analyzed using structural equation modeling.

The study’s results disclosed that HFU positively and significantly impacts life satisfaction and psychological well-being. In addition, life satisfaction positively and significantly impacted psychological well-being. Moreover, the results showed that social safeness had a positive and significant moderating effect on the nexus between HFU and life satisfaction.

This study contributes to understanding HFU as a precursor to life satisfaction and psychological well-being among Generation Y students. Also, evaluating the moderating effect of social safeness contributes to a more thorough understanding of the link between HFU and life satisfaction. Furthermore, this research aims to add to the body of knowledge in Africa’s communication psychology and social media literature, a field that has received little academic attention in developing countries.