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1 – 10 of 576Ling Jiang, Annie Peng Cui and Juan Shan
This study aims to examine the role of face consciousness, materialism and risk of embarrassment in determining consumer purchase intention toward counterfeit luxury brand. In…
Abstract
Purpose
This study aims to examine the role of face consciousness, materialism and risk of embarrassment in determining consumer purchase intention toward counterfeit luxury brand. In addition, the authors explore boundary conditions of these relationships.
Design/methodology/approach
Study 1, a survey research (N = 321), examines the mediating role of risk of embarrassment between face consciousness on the purchase intention toward luxury counterfeits. Study 2 (N = 345), an experimental study, examines the moderating role of brand prominence of counterfeit (i.e. whether it contains prominent brand signals). Study 3 (N = 315) explores how the above-mentioned relationships are moderated by consumers’ moral rationalization (i.e. whether consumers seek rationalization when behaving unethically).
Findings
First, this research shows that risk of embarrassment mediates the negative relationship between face consciousness and Chinese consumers’ purchase intention toward luxury counterfeits, whereas this relationship was not found between materialism and counterfeit purchase intentions. Second, this negative mediating effect holds only when the counterfeit brand is highly prominent. Third, the mediating effect depends on consumers’ moral rationalization, with a positive impact on the purchase intention toward luxury counterfeits, regardless of brand prominence.
Research limitations/implications
This study represents a preliminary inquiry into the dynamics between face consciousness and materialism in influencing Chinese consumers’ purchase intention toward counterfeit luxury products. Unlike their Western counterparts, whose materialistic views of possessions predict their counterfeit luxury consumption (Davidson et al., 2019), Chinese consumers are more likely to be driven by the social implications of counterfeit luxury to communicate a prestigious social image to others on account of genuine luxuries’ high social recognition.
Practical implications
While Chinese consumers are one of the most potent global luxury buyers, they are immersed in the world’s biggest counterfeit luxury market. By digging into the core value of Chinese consumers (i.e. face consciousness), this research provides a number of managerial implications for luxury goods companies to engage in international efforts to educate consumers against counterfeit luxury.
Originality/value
This study makes at least three contributions to the counterfeit consumption literature. First, this study represents a preliminary inquiry into the dynamics between face consciousness and materialism in influencing Chinese consumers’ purchase intention toward counterfeit luxury products. Second, this research identified the complex mechanism of face consciousness as an independent variable on consumers’ purchase intention toward luxury counterfeits. Finally, the authors examined the boundary conditions of brand prominence and consumers’ moral rationalization. The findings may help luxury brand managers identify strategies to discourage counterfeit consumption.
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Cailin Zhang, Suicheng Li, Xinmeng Liu and Xiang Wang
The purpose of this paper is to explore whether and how transformational leadership affects innovativeness in the supply chain context by addressing the following research…
Abstract
Purpose
The purpose of this paper is to explore whether and how transformational leadership affects innovativeness in the supply chain context by addressing the following research questions: (1) Whether transformational leadership might help foster conditions for knowledge sharing and lead to supply chain innovativeness (SCI) in China firms? (2) Does supply base rationalization play a moderating role in the above relationship?
Design/methodology/approach
Survey data consisting of 144 valid responses were collected from supply chain innovation and application pilot projects in 55 cities of China. Confirmatory factor analysis (CFA) confirmed the reliability and validity of measures, and hierarchical linear regression and bootstrapping were used to test all hypotheses.
Findings
The results obtained reveal that supply chain knowledge sharing partially mediate the relationship between transformational leadership and SCI. Also, supply base rationalization positively moderates the mediated relationship between transformational leadership and SCI.
Practical implications
Managers and decision-makers of supply chain leader firms who want to enhance their entire SCI to deal with unexpected supply chain disruptions are highly recommended to adopt transformational behavior across the supply chain, as well as to develop the knowledge sharing culture, resulting from transformational leadership. In addition, leading firms should be dedicated to structuring their supply base, keeping it at the right size and complexity.
Originality/value
The present study emphasizes previous results and provides additional evidence that supply chain leaders’ adoption of transformational behavior can reinforce entire SCI through knowledge sharing in light of the disruptions facing supply chains in developing countries.
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Widya Ais Sahla and Ardianto Ardianto
This study aims to examine the fraud tendency on the perception of external auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O)…
Abstract
Purpose
This study aims to examine the fraud tendency on the perception of external auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O), rationalization (R), competence (C) and arrogance (A). In addition, ethical values (EV) are placed as a moderating variable for this relationship.
Design/methodology/approach
This is a quantitative study with a survey to external auditors around Indonesia. A moderation model for a research framework was developed to investigate the moderating role of ethical values.
Findings
The findings have shown that the five components of the fraud pentagon theory are not fully proven as triggers of fraud in the perception of external auditors. Only C and A have a significant value in influencing the perception of fraud tendency (PFT). Other findings also provide evidence that EV moderate the relationship between C and A to PFT. This shows that EV can be used as an anti-fraud strategy in the external auditor environment.
Originality/value
The originality of this paper is one of the first study that examines the fraud pentagon theory in the field of behavioral accounting. In addition, this paper contributes to the integration of ethical values as an anti-fraud strategy in the external auditor environment.
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Carmen Daniela Maier, Finn Frandsen and Winni Johansen
The aim of this paper is to study the development of a smoldering crisis over time. The focus is on a nationwide news media and online news communication related to a smoldering…
Abstract
Purpose
The aim of this paper is to study the development of a smoldering crisis over time. The focus is on a nationwide news media and online news communication related to a smoldering crisis running in the Danish healthcare system since 2016: the problematic implementation of a large-scale electronic health record (EHR), technology entitled Sundhedsplatformen (SP), in the hospitals of the capital region of Denmark.
Design/methodology/approach
Based on insights from crisis communication theories and in particular rhetorical arena theory (RAT), traces of SP smoldering crisis and patterns of discursive strategies are identified and explained from a longitudinal perspective to explain the communicative complexity that characterizes this smoldering crisis. To build an understanding of how this smoldering crisis is perceived, followed and kept alive, an analysis of (de)legitimation discursive strategies employed strategically by various actors and voices in news articles is conducted in relation to four communicative themes: issue identification, warnings, blame attribution and potential solutions.
Findings
It has been found that a legitimacy deficit emerges communicatively through specific (de)legitimation strategies during this smoldering crisis. New insights into RAT (Frandsen and Johansen, 2017) are also provided.
Practical implications
This study is not only of theoretical relevance, but it is also of practical relevance for public relation professionals who aim to identify characteristics of starting smoldering crises as well as to find strategic responses to the ongoing challenges and the developing over time of smoldering crises.
Originality/value
New insights into RAT (Frandsen and Johansen, 2017) are provided.
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Stephen McCarthy, Wendy Rowan, Carolanne Mahony and Antoine Vergne
Social media platforms are a pervasive technology that continues to define the modern world. While social media has brought many benefits to society in terms of connection and…
Abstract
Purpose
Social media platforms are a pervasive technology that continues to define the modern world. While social media has brought many benefits to society in terms of connection and content sharing, numerous concerns remain for the governance of social media platforms going forward, including (but not limited to) the spread of misinformation, hate speech and online surveillance. However, the voice of citizens and other non-experts is often missing from such conversations in information systems literature, which has led to an alleged gap between research and the everyday life of citizens.
Design/methodology/approach
The authors address this gap by presenting findings from 16 h of online dialog with 25 citizens on social media platform governance. The online dialog was undertaken as part of a worldwide consultation project called “We, the internet”, which sought to provide citizens with a voice on a range of topics such as “Digitalization and Me,” “My Data, Your Data, Our Data” and “A Strong Digital Public Sphere.” Five phases of thematic analysis were undertaken by the authors to code the corpus of qualitative data.
Findings
Drawing on the Theory of Communicative Action, the authors discuss three dialogical processes critical to citizen discourse: lifeworld reasoning, rationalization and moral action. The findings point toward citizens’ perspectives of current and future issues associated with social media platform governance, including concerns around the multiplicity of digital identities, consent for vulnerable groups and transparency in content moderation. The findings also reveal citizens’ rationalization of the dilemmas faced in addressing these issues going forward, including tensions such as digital accountability vs data privacy, protection vs inclusion and algorithmic censorship vs free speech.
Originality/value
Based on outcomes from this dialogical process, moral actions in the form of policy recommendations are proposed by citizens and for citizens. The authors find that tackling these dark sides of digitalization is something too important to be left to “Big Tech” and equally requires an understanding of citizens’ perspectives to ensure an informed and positive imprint for change.
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This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent…
Abstract
Purpose
This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.
Design/methodology/approach
The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.
Findings
The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.
Practical implications
This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.
Originality/value
This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.
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Andrea S. Patrucco, Davide Luzzini, Daniel Krause and Antonella Maria Moretto
The authors empirically examine purchasing strategy typologies based on strategic intent (i.e. competitive priorities) and practices used to achieve these priorities. The authors…
Abstract
Purpose
The authors empirically examine purchasing strategy typologies based on strategic intent (i.e. competitive priorities) and practices used to achieve these priorities. The authors further investigate the implementation conditions of such strategies based on perceived uncertainty and strategic purchasing.
Design/methodology/approach
The authors utilize case study data from 11 international service and manufacturing firms with global supply chains. Each company was profiled based on the level of perceived environmental uncertainty, the characteristics of strategic purchasing, the use of relevant purchasing practices and its ability to create value through purchasing.
Findings
The study findings show that four purchasing strategy types exist: Purchasing Rationalization, Supply Base Optimization, Purchasing as a Service and World-Class Supply Base Management. Lower levels of perceived environmental uncertainty favor the adoption of rationalization strategies (i.e. Purchasing Rationalization and Supply Base Optimization), while increased uncertainty leads companies to switch to relationship-focused strategies (i.e. Purchasing as a Service and World-Class Supply Base Management). Further, that specific components of strategic purchasing (i.e. strategic planning, maturity, status and report level) enable the successful implementation of different strategy types.
Originality/value
This research contributes to the existing literature by outlining the different types of purchasing strategies and the external and internal factors that need to be considered to achieve strategic alignment and value creation in purchasing, and by classifying purchasing strategy types at the functional level based on empirical evidence.
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Junying Liu, Yuqing Wang and Zhixiu Wang
This research aims to build a three-tiered driver system that entices contractor rule violations and explores the importance and the relationships among these drivers, hence…
Abstract
Purpose
This research aims to build a three-tiered driver system that entices contractor rule violations and explores the importance and the relationships among these drivers, hence providing theoretical support for the contractor rule violations governance.
Design/methodology/approach
A literature review based on fraud diamond theory identified drivers from Pressure, Opportunity, Rationalization and Capability that drive contractor rule violations. In the Chinese context, through feedback, discussion and analysis of semistructured interviews with ten experts, an improved three-tiered driver system was drafted. Based on this system, a survey was conducted and scored with experts to provide the data for this research. The decision-making trial and evaluation laboratory (DEMATEL) method was used to determine relationships and influences between factors, and the DEMATEL-based analytic network process method was used to weigh these factors.
Findings
This paper systematically studied the drivers of contractor rule violations, specifically, the results showed that pressure had an important driving effect across the driver system, and those five factors – poor cultural atmosphere, weak internal control, prior experience, moral disengagement and information asymmetry – had the most influence on contractor rule violations. The results also indicated the strong effect pressure has on enticing rule violations and revealed that culture atmosphere and internal company governance played crucial roles in the occurrence of rule violations.
Practical implications
This study provided construction practitioners with a robust tool to analyze the drivers of contractor rule violations. The rule violation drivers in the construction practice scenes identified in this study can provide more direct and effective violation-related guidance for contractors, regulators and the industry.
Originality/value
Based on the new perspective of fraud diamond, this paper systematically bulit a three-tiered driver system combining theory with practice. This study contributed to understand the driver mechanism of contractor rule violations especially the importance of internal factors of contractors, which provided theory reference for compliance governance of construction industry.
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This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across…
Abstract
Purpose
This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across multiple generations of leaders.
Design/methodology/approach
A flexible pattern matching approach was used to identify matches and mismatches between behavioural theory in corporate governance and the patterns observed in data from diverse sources.
Findings
The study applies the behavioural theory of corporate governance from different perspectives. Social networks and relationships were essential for the execution of the fraud and keeping it secret. The group of corporate elites actively created opportunities for committing misappropriation. This research presents individuals committing embezzlement because the opportunity already exists, and they can enrich themselves. The group of insiders who committed the fraud elaborated the rationalizations to others and asked outside associates to help rationalise the activities, while usually individuals provide rationalizations to themselves only.
Practical implications
The social processes among actors described in this case can inform the design of mechanisms to detect these behaviours in similar contexts.
Originality/value
This study provides both perspectives on the fraud scandal: the one of the whistle-blowers, and the opposing side of the transgressors and their associates. The extant case studies on Olympus presented the timeframe of the scandal right after the exposure. The current study dissects the events during the fraud execution and presents the case in a neutral or a negative light.
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Hashem Alshurafat, Mohannad Obeid Al Shbail, Allam Hamdan, Ahmad Al-Dmour and Waed Ensour
This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory…
Abstract
Purpose
This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students.
Design/methodology/approach
In this study, data on how accounting students used ChatGPT to cheat was acquired from 279 accounting students in Jordanian public universities over the course of two months, from January 2023 to March 2023, through previously tested and validated questionnaires. The main tool for gathering data was a questionnaire distributed online using Microsoft Forms.
Findings
The results show that all of the fraud triangle factors are significant determinants of student academic dishonesty and student misuse of ChatGPT. The findings of this research can be used to guide the development of technology-based preventative measures.
Originality/value
This study provides valuable insights into the motivations and factors that drive students to engage in academic dishonesty and sheds light on the broader issue of technology-assisted academic dishonesty and its impact on the educational system. This study’s contribution is significant, as it sheds light on a pressing issue in education and provides valuable information for educators and policymakers to address the problem and improve academic standards.
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