Search results
1 – 10 of 361Jaroslav Wagner, Petr Petera, Boris Popesko, Petr Novák and Karel Šafr
This paper contributes to budgeting-related literature by investigating whether the participation of operational managers in budgeting, and budget-based evaluations and the…
Abstract
Purpose
This paper contributes to budgeting-related literature by investigating whether the participation of operational managers in budgeting, and budget-based evaluations and the rewarding of operational managers, significantly mediate the relationship between budget use for operational management and the perceived usefulness of the budget.
Design/methodology/approach
The paper is based on data gathered from a survey of Czech medium- and large-sized companies from the manufacturing sector. The hypothesised relationships are tested using partial least squares structural equation modelling (PLS-SEM).
Findings
Overall usefulness of the budget, as perceived by principals (top managers), is positively influenced by the scope of budget use, but, more importantly, the positive mediating effects of participative budgeting and budget-based evaluation and rewarding on this relationship are significant and strong.
Research limitations/implications
The subjective perceptions of respondents were investigated with the understanding that they may not represent actual situations in their organisations. Companies with well-functioning budgeting systems were more likely to take part in the research. Regarding satisfaction, the authors studied the perceived usefulness of the budget. Only medium- and large-sized manufacturing companies located in a post-communist country were analysed and generalisations should, therefore, be taken with caution.
Practical implications
The results in the studied sample indicate that satisfaction with budgeting is positively correlated with the rewarding and evaluation of operational managers, and with enabling the participation of operational managers in preparing and updating their budgets.
Originality/value
This research contributes to prior literature on budgeting by investigating the mediating effects of the participation of operational managers in budgeting, and the budget-based evaluation and rewarding of operational managers on the perceived usefulness of the budget by principals in an integrated model using the PLS-SEM approach.
Details
Keywords
Kornelija Petr Balog and Boris Badurina
The purpose of this paper is to find out whether the students of the Faculty of Humanities and Social Sciences (FHSS) in Osijek, Croatia, interact online with any sort of…
Abstract
Purpose
The purpose of this paper is to find out whether the students of the Faculty of Humanities and Social Sciences (FHSS) in Osijek, Croatia, interact online with any sort of e-democracy or e-government information.
Design/methodology/approach
This paper presents the findings of a pilot-study conducted among the undergraduate and graduate students of the FHSS in Osijek. The research was conducted in May 2015 on a sample of 246 students. The research was carried out by means of an online and paper survey and reached 59.91 per cent of the population of students enrolled in the first year of undergraduate and graduate studies.
Findings
Students in our sample spend a lot of time online. They are relatively active online when it comes to finding information connected with their academic responsibilities (e.g. 77.2 per cent of the students of the sample have gone online for finding information about exams, scholarships, etc.), but rarely engage in democratic processes within the academic community (only 11.8 per cent have contacted their student representative on the University Student Board). They are even less interested in democratic processes within the local community (8.1 per cent have contacted their local authority representatives regarding an administrative or communal matter).
Originality/value
This is the first research of FHSS students’ perceptions and views regarding their engagement and their information behavior regarding e-democracy and e-government processes and one of the very few such researches in Croatia.
Details
Keywords
Baba Adibura Seidu, Yaw Ndori Queku and Emmanuel Carsamer
This paper focused on financial constraints scenario and tax planning activities of banks in Ghana. The study explores how financial constraints could motivate the banks to pursue…
Abstract
Purpose
This paper focused on financial constraints scenario and tax planning activities of banks in Ghana. The study explores how financial constraints could motivate the banks to pursue tax planning mechanism and the implication on tax revenue mobilisation.
Design/methodology/approach
The paper followed generalised method of moments and fixed effect estimators to investigate the financial constrained-tax planning activity nexus. Simulation approach is adopted to provide financially constrained bank scenario. Besides contemporaneous analysis, sensitivity analysis is conducted to determine time varying effect. Data from all the 20 commercial banks which have operated from 2008 to 2018 were used.
Findings
The paper found that when banks are faced with financial constraints, they exhibit lower cash-effective-tax-rate. The decomposition analysis also revealed that financially constrained banks are likely to take on both short- and long-term tax planning opportunities. The paper also found evidence of persistence in the tax planning activities under financial constrained scenario.
Originality/value
This paper is one of the few studies which have extended the tax planning literature to the Ghanaian banking sector. Further novelty is seen from the development of financial constraint scenario from liquidity and solvency. Liquidity and solvency are the anchors for continuity of banking operation and sensitive to regulatory watch and sanctions. Therefore, by applying simulation approach to trigger financial constraints scenarios from these fundamental indicators reveals the extent to which commercial banks rely on tax planning opportunities to mitigate the consequence of financial constraints.
Details
Keywords
Although prior works in online retailing have addressed the influence of trust on customer responses, they conceptualized trust as a single dimension. Based on…
Abstract
Purpose
Although prior works in online retailing have addressed the influence of trust on customer responses, they conceptualized trust as a single dimension. Based on social-psychological literature and sociological literature, this study proposes that consumer trust in an online retailer has two principal forms: cognitive trust and affective trust. The purpose of this paper is to examine various factors influencing the development of each form of customer online trust and the subsequent effect on customer satisfaction (CS) and loyalty intention (LI).
Design/methodology/approach
Survey approach is employed to validate the research model. Data are collected from 334 Indian consumers and using structural equation modeling the causal pathways of the model are investigated.
Findings
The results show that cognitive trust and affective trust are empirically distinguished variables in online retailing context. Cognitive trust and affective trust are found to mediate the relationship between perceived website quality, security and privacy policy, prior-interaction experience, perceived e-tailer reputation and shared value and CS. CS also positively influences LI toward the online retailer.
Practical implications
The paper provides interesting insights about Indian consumers’ evaluation of online retailers. These useful insights would enable both international and national online retailers to develop and apply different strategies to improve customer trust, which is a key driver of CS and LI.
Originality/value
Drawing from signaling theory and organizational studies literature, this paper investigates the relationship between different antecedents and affect-based and cognition-based trust in online retailing context. In particular, this is the first study to examine multi-dimensional nature of consumer trust in online retailing context. Besides, this paper clearly shows that cognitive trust and affective trust are the mediating variables that positively affect CS toward online retailers and help in building strong customer LI.
Details
Keywords
Petr Petera and Jaroslav Wagner
The purpose of the paper is to investigate voluntary human resources disclosure (hereinafter referred to as “HR disclosure”) by the largest companies domiciled in Czechia. The key…
Abstract
Purpose
The purpose of the paper is to investigate voluntary human resources disclosure (hereinafter referred to as “HR disclosure”) by the largest companies domiciled in Czechia. The key research questions are: What is the quantity of disclosure on various topics related to HR? Is there a significant difference in the quantity of HR disclosure between companies? Which factors influence the quantity of HR disclosure?
Design/methodology/approach
A quantitative content analysis (CA) of annual reports of the 50 largest companies domiciled in Czechia was used. An established coding scheme is used to code annual reports, and subsequently, various statistical methods (descriptive statistics, correlation analysis, multiple linear regression) are used to answer the key research questions.
Findings
Primarily, social information is reported (what a company does for its employees) as information on the contribution of employees to the company’s value is rudimentary. Secondly, there is a significant difference in the quantity of HR disclosure between companies. Finally, the findings of the regression analysis confirm the impact of presence on the stock exchange and size and on the quantity of HR disclosure.
Research limitations/implications
The annual reports of 50 companies from one country are analysed. The study provides a basis for further research.
Practical implications
The findings of this study may inspire companies to improve their HR disclosure, while policymakers should consider imposing more concrete demands on HR disclosure.
Originality/value
Quantitative CA research into the HR disclosure of companies domiciled in Czechia is nearly non-existent. This study fills this gap.
Details
Keywords
Company intellectual capital (IC) is nowadays considered as a key resource that can transform a company’s value. For this reason, the efficiency of IC is crucial for all…
Abstract
Purpose
Company intellectual capital (IC) is nowadays considered as a key resource that can transform a company’s value. For this reason, the efficiency of IC is crucial for all stakeholders. Evaluating efficiency is difficult, because IC is partly unobservable and its efficiency varies across time. The aim of this study is to suggest a methodology for estimating the dynamic efficiency of a company’s intellectual resources.
Design/methodology/approach
The panel data model suggested by Kneip et al. (2012) is used to estimate dynamic efficiency. The main feature of this model is that the unobservable component has a multi-dimensional factor structure. Taking advantage of the ability of this model to control for unobserved complex heterogeneity, the authors use the results in further stochastic frontier analysis. A data set containing information about Russian companies for the period from 2001 to 2010 is used.
Findings
In this paper, the dynamic efficiency of Russian companies is estimated. It is shown that, using the traditional efficiency estimate, companies can be overestimated.
Research limitations/implications
The main limitation of the suggested methodology is that it is necessary to have a long panel data structure.
Practical implications
Taking advantage of time-varying efficiency, one can estimate the efficiency growth rate as a measure of performance, standard deviation as a measure of risk and autocorrelation as a measure of stability.
Originality/value
This is the first study to present clear evidence of the time-varying nature of IC efficiency. On the methodological side, the paper presents a fairly simple method capable of estimating various indicators of a company’s efficiency.
Details
Keywords
Květa Olšanová, Gina Cook and Petr Král
This case was developed from both secondary and primary sources. The secondary sources include the company’s website and social media, social media sites and PR news reports…
Abstract
Research Methodology
This case was developed from both secondary and primary sources. The secondary sources include the company’s website and social media, social media sites and PR news reports. Primary sources include in-depth interviews with Nafigate Cosmetics executives. This case was classroom-tested with graduate students in an International Marketing course in Autumn 2021 and Spring 2022.
Case overview/synopsis
Nafigate Corporation is a small Czech company with a global presence and a solid organizational philosophy to create a better world through scientific knowledge and active use of technology. With innovative new products, Nafigate is poised to revolutionize the cosmetics industry. The case explores elements of branding, strategic decision-making and how to balance competing priorities during a company’s growth phase.
Complexity academic level
This case was written for use in International Marketing classes at the graduate level. In addition, the case could be used in International Marketing Communication courses and in CSR subjects. Students are encouraged to discuss building a competitive advantage, portfolio decisions in terms of brand differentiation, branding strategies, and most importantly, understand the complexity of the business decision-making process.
Details
Keywords
Pavel Král, Věra Králová and Petr Šimáček
Most studies on workplace meetings have examined them as physical gatherings but have not linked them to interactions before and after meetings. Drawing upon coordination theory…
Abstract
Purpose
Most studies on workplace meetings have examined them as physical gatherings but have not linked them to interactions before and after meetings. Drawing upon coordination theory, this study aims to examine the impact of interactions before, during and after meetings on meeting effectiveness.
Design/methodology/approach
A survey design was used, and regular workplace meeting attendees were recruited. A mediation model was developed to test the effect of interactions on perceived meeting effectiveness.
Findings
Interactions before meetings positively influenced attendee involvement during the meeting, and attendee involvement mediated the positive relationship between attendee interactions during the meeting and perceived meeting effectiveness. A novel finding of this study is that incorporating meeting outcomes in subsequent work positively influenced perceived meeting effectiveness because it fostered common understanding of the meeting agenda.
Originality/value
The present results link prior empirical findings on interactions before and during meetings to new predictions regarding the effect of interactions after meetings. Coordination theory expands current conceptualizations of workplace meetings by broadening the notion of meetings to cover a more extended period of interdependent interactions.
Details
Keywords
There was widespread astonishment at the announcement by the former premier and leader of Ano, the largest opposition party. Babis is on trial in the Stork’s Nest fraud case, and…
Details
DOI: 10.1108/OXAN-DB274486
ISSN: 2633-304X
Keywords
Geographic
Topical
Květa Olšanová, Andrea Escobar Ríos, Gina Cook, Petr Král and Marija Zlatić
The purpose of this study is to investigate the impact of luxury buyers' awareness of a luxury brand's corporate social responsibility (CSR) activities together with its…
Abstract
Purpose
The purpose of this study is to investigate the impact of luxury buyers' awareness of a luxury brand's corporate social responsibility (CSR) activities together with its individual brand-related sustainable dimensions (in terms of economic, societal and environmental) and luxury values on purchase intention for luxury products and, as a result, highlight the potential implications of these relationships for the luxury industry.
Design/methodology/approach
A luxury purchase intention model, which assumes an impact from traditional luxury values and CSR, was indicated based on the authors' previous qualitative research and corresponding literature review. To validate the model by proving that the suggested relationships are statistically significant, (1,100) luxury customers over the age of 18 were approached, and (253) valid responses were entered and analyzed using SEM to confirm the indicated theoretical model's hypothesized causal relations.
Findings
The findings suggest a positive and significant relationship between buyers’ awareness of a specific luxury brand's CSR-related activities and their purchase intention; however, certain demographics and gender both moderate this relationship. The moderating role of general attitudes toward CSR and sustainability on this relationship was not confirmed. Furthermore, awareness of the brand's CSR positively mediates the relationship between both the societal/environmental and economic parts of the brand-related individual sustainable dimension and purchase intention.
Originality/value
The results of this study are based on actual purchases of branded luxury items and validate the authors' indicative model based on earlier qualitative research by claiming a significant relationship between the purchase intention for a brand and awareness of its CSR activities amongst luxury shoppers.
Details