Search results

1 – 8 of 8
To view the access options for this content please click here
Book part

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

To view the access options for this content please click here
Article

Maria Graça Casimiro Almeida and Arnaldo Coelho

The purpose of this paper is to understand the precursors of corporate reputation (CR) and their impacts on brand equity (BE), and to analyse the moderating role of…

Abstract

Purpose

The purpose of this paper is to understand the precursors of corporate reputation (CR) and their impacts on brand equity (BE), and to analyse the moderating role of corporate social responsibility (CSR) perceptions.

Design/methodology/approach

This study proposes a theoretical model which is tested using structural equation modelling. In total, 464 valid questionnaires were collected from a sample of customers of the biggest union of dairy cooperatives of the Iberian Peninsula.

Findings

Results show that the better the reputation, the higher the BE; however, these findings are more robust among customers with higher perceptions of CSR.

Research limitations/implications

This study is based on cross-sectional data from a single company.

Practical implications

The results may help managers build a better reputation and therefore increase their BE. CSR practices are essential to reinforcing this relationship.

Social implications

This paper contributes to the competitiveness of a type of organisation which is closely associated to the social structure of the rural population.

Originality/value

The results may help cooperatives’ managers to increase CR and BE. The emphasis is on the need to adopt CSR practices.

Objectivo

O objectivo desta investigação é compreender os antecedentes da reputação corporativa (CR) e seus impactos sobre o valor da marca (BE) e analisar o papel moderador das percepções da responsabilidade social das empresas (RSE).

Desenho/metodologia/abordagem

Este estudo propõe testar um modelo teórico utilizando a modelagem de equações estruturais. Quatrocentos e sessenta e quatro questionários válidos foram recolhidos de uma amostra de clientes da maior organização corporativa de lacticínios da Península Ibérica.

Resultados

Os resultados mostram que uma melhor reputação faz aumentar o valor da marca (BE). No entanto, estes resultados são mais robustos entre os clientes com percepções mais altas de Responsabilidade Social Corporativa.

Limitações/Implicações para a pesquisa

Esta pesquisa é baseada nos dados transversais de uma empresa.

As implicações práticas

Os resultados podem ajudar os gestores a construírem uma reputação melhor e portanto, aumentarem o valor da marca, sabendo que as práticas de RSE são essenciais para fortalecer esse relacionamento.

Implicações sociais

Este trabalho contribui para a competitividade de um tipo de organização que está associada à estrutura social da população rural.

Originalidade/Valor

Os resultados podem ajudar os gestores das cooperativas a potenciarem a melhoraria da reputação corporativa e do valor da marca. A ênfase é sobre a necessidade de adoptar práticas de RSE.

To view the access options for this content please click here
Article

Kristin Backhaus

The paper aims at a commentary on Graham and Cascio, “The employer-branding journal: its relationship with cross-cultural branding, brand reputation and brand repair”.

Abstract

Purpose

The paper aims at a commentary on Graham and Cascio, “The employer-branding journal: its relationship with cross-cultural branding, brand reputation and brand repair”.

Design/methodology/approach

Based on the authors’ statement that “people make the brand”, this paper discusses elements of brand making and brand breaking.

Findings

Specifically, the paper discusses the creation of the employer brand, the positives and negatives of employees as brand ambassadors and the manner in which word-of-mouth information influences brands.

Originality/value

This commentary reflects on Graham and Cascio’s work and concludes with suggestions for future research.

Objetivo

El objetivo de este artículo es comentar el artículo de Graham y Cascio que lleva por título “The Employer-Branding Journal: Its relationship with cross-cultural branding, brand reputation, and brand repair.” En concreto el artículo analiza su afirmación de que “la gente hace la marca” y discute elementos relativos a la creación y rotura de la marca.

Diseño/metodología/aproximación

Este es un comentario individual que explora varios aspectos de la marca del empleador.

Resultados

Este artículo explora los aspectos positivos y negativos de los empleados como embajadores de la marca, y la forma en la que la información transmitida de boca en boca influye en las marcas.

Originalidad/valor

Contribuye mediante la descripción de los aspectos positivos y negativos de los empleados como embajadores de la marca, y sugiere oportunidades adicionales para la investigación sobre la marca del empleador.

Palabras clave

Marca del empleador, Reputación corporativa, Identidad organizativa, Cultura organizativa, Marketing boca a boca

Tipo de artículo

Comentario

Objetivo

O objetivo deste artigo é comentar o artigo de Graham e Cascio que é titulado “The Employer-Branding Journal: Its relationship with cross-cultural branding, brand reputation, and brand repair.” Em concreto o artigo analisa sua afirmação de que “as pessoas fazem a marca” e discute elementos relativos a criação e quebra da marca.

Desenho/metodologia/aproximação

Este é um comentário individual que explora vários aspectos da marca do empregador.

Resultados

Este artigo explora os aspectos positivos e negativos dos empregados como embaixadores da marca, e a forma em que a informação transmitida de boca em boca influi nas marcas.

Originalidade/valor

Contribui mediante a descrição dos aspectos positivos e negativos dos empregados como embaixadores da marca, e sugere oportunidades adicionais para a investigação sobre a marca do empregador.

Palavras-chave

Marca do empregador, Reputação corporativa, Identidade organizacional, Cultura organizacional, Marketing boca-a-boca

Tipo de artigo

Comentário

Content available
Article

Vanessa Pires and Guilherme Trez

The purpose of this paper is to discuss the different approaches to the corporate reputation construct, in order to identify a comprehensive definition that can be used…

Abstract

Purpose

The purpose of this paper is to discuss the different approaches to the corporate reputation construct, in order to identify a comprehensive definition that can be used for measurement purposes, gaps identified by previous literature identified.

Design/methodology/approach

This is a theoretical essay. The authors analyzed studies that involve the relationship between corporate reputation and organizational performance, and the attributes of national and international corporate reputation ratings.

Findings

The authors identified a more comprehensive definition for the reputation construct, and indicated courses for the construct’s measurement, by considering: the judgment by the stakeholders (internal, suppliers, clients and the financial market); periodical evaluations under different organizational perspectives; attention to theoretical assumptions, among other aspects.

Research limitations/implications

The study is a theoretical paper that presents that the research field has many definitions that cannot be used interchangeably. It indicated how the reputation construct should be operationalized for measurement purposes. This study presented a reflection on the relationship between corporate reputation and performance, showing that it is not a settled topic in the academy.

Practical implications

The study advances the understanding of the reputation construct measurement, considering the adopted definition and the discussion of the attributes of the main ratings on corporate reputation. The adoption of a measurement method that takes into account the definition used in this study and the features of the methodologies discussed will improve the corporate reputation assessment.

Social implications

Literature indicates that a good corporate reputation can affect organizational performance and the inverse relationship is also true. As a social implication, it is extremely relevant to improve the understanding the definition and measurement methods of this construct.

Originality/value

This study discusses one of the most important intangible resources for organizations, contributing to the understanding of the difference between the market value and the book value of public companies. Besides it should be considered that there is one lack of a definition directly related to the measurement of the reputation construct in the literature, a gap in which this study contributes.

Details

Revista de Gestão, vol. 25 no. 1
Type: Research Article
ISSN: 2177-8736

Keywords

To view the access options for this content please click here
Article

Soraia Maduro, Paula O. Fernandes and Albano Alves

The purpose of this paper is to aid the convergence of design and management as a strategic lever and innovative tool to improve corporate reputation in higher education…

Abstract

Purpose

The purpose of this paper is to aid the convergence of design and management as a strategic lever and innovative tool to improve corporate reputation in higher education institutions (HEIs), particularly in the Polytechnic Institute of Bragança, Portugal (IPB).

Design/methodology/approach

SWOT analysis is used to identify strengths and weaknesses in the context of an organization’s internal competencies (identity) and opportunities and threats in an analysis of the organization’s external competitive context (image). Quantitative analysis was used based on questionnaires conducted with IPB community to analyse if differences exist between identity (staff) and image (students) and where there are design structures (website, visual identity, advertising and environment. Corporate character scale developed by Davies et al. (2003, 2004) was used.

Findings

With the SWOT analysis, it is possible to outline IPB performance strategies that meet a positive reputation. A positive corporate reputation was found in IPB with the study of corporate character scale. It has been realized where there are differences from the point of view of identity and image, and thus, it is possible to indicate ideas of improvement to increase the competitiveness of HEIs.

Research limitations/implications

The study is restricted to five schools of IPB. It would also be pertinent to broaden the scope of the stakeholders, encompassing the external community of the IPB that is extending the study to the external public, such as parents, companies, suppliers and secondary students.

Practical implications

HEI competitiveness implies student recruitment and public policies. A positive reputation implies a positive brand image. Design competencies of the public higher education sector can go much further acting at the strategic level, establishing its directives of action in the markets where it operates to reflect its corporate reputation in a positive way in the mind of the consumer. Intangible assets such as identity, image and corporate reputation, appear as very valuable elements, presenting an increasing importance in the management of universities that entered a market context where sustainability requires the adoption of more entrepreneurial management guidelines.

Originality value

The paper is useful for the professionals and academics in perceiving the importance of use management and strategical tools to identify HEI communication and reputation difficulties for a thorough design thinking that delineates solutions that leverage the competitiveness of service organizations such as HEIs.

Details

Competitiveness Review: An International Business Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1059-5422

Keywords

To view the access options for this content please click here
Article

José Alexandres Dos Santos, Rosamaria Moura-Leite, Matheus Wemerson Gomes Pereira and Marta Pagán

Brazil’s agribusiness sector is an acknowledged and relevant player in international markets. Companies operating in this industry have been closely observed by society…

Abstract

Purpose

Brazil’s agribusiness sector is an acknowledged and relevant player in international markets. Companies operating in this industry have been closely observed by society with increasingly critical judgment relating to production systems and the impact of these companies. In this context, this study aims to assess the voluntary disclosure of social and environmental information of Brazilian agribusiness companies and test the determinant factors.

Design/methodology/approach

The research hypotheses are based on stakeholder theory, legitimacy theory and results from social and environmental disclosure studies. Confirmatory factor analysis was adopted to build the dependent variables, and the Tobit model was used for hypotheses testing. The sample includes the 150 largest agribusiness companies in Brazil.

Findings

The results show that the disclosure measures of agribusiness companies differ by segment and that internationalization, negative media exposure and pollution are critical factors in increased voluntary social and environmental disclosure.

Practical implications

Knowledge about the determinants and quality of voluntary disclosure is key in driving social responsibility policies. In addition, they are useful to executives for the preparation of social responsibility and environmental reports.

Originality/value

The results of this study contribute to the literature on voluntary social and environmental disclosure by providing information on an important but poorly studied sector, namely, agribusiness in Brazil.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

To view the access options for this content please click here
Article

Pınar Özkan, Seda Süer, İstem Köymen Keser and İpek Deveci Kocakoç

The purpose of this paper is to investigate the impact of customer satisfaction, service quality, the perceived value of services, corporate image and corporate reputation…

Abstract

Purpose

The purpose of this paper is to investigate the impact of customer satisfaction, service quality, the perceived value of services, corporate image and corporate reputation on customer loyalty and their relationship in the Turkish banking industry. Mediation effects of the perceived value and corporate image and reputation are also studied. Understanding the relationships between the determinants of customer loyalty toward the bank helps management to use corporate image and reputation more effectively in its strategy, thus enhancing the institution’s position in the minds of consumers.

Design/methodology/approach

A model is proposed to explore the relationships of service quality and customer satisfaction with a perceived value and their effect on transforming the corporate image and corporate reputation into the form of customer loyalty toward the bank. A survey is designed within this framework and SEM analysis is conducted in order to study the nature of relationships between variables of interest hypothesized to affect customer behavior and customer loyalty. Mediation tests for perceived value and corporate image and reputation are also conducted.

Findings

The findings of the survey indicate that corporate image and corporate reputation can be used as a common marketing benchmark to measure a bank’s performance. The results demonstrated that customers perceive quality and satisfaction effects loyalty through perceived value, image and reputation.

Research limitations/implications

The study was conducted in Izmir, the third biggest city of Turkey. The sample is composed of regular customers, and the sample size is enough for the study but more studies are needed to generalize the results.

Practical implications

The results provide information to bank managers to effectively assist them to offer appropriate customer service levels sustaining satisfaction, quality and value to the customers within the transactions.

Originality/value

The paper studies the determinants of customer loyalty in the Turkish banking industry and considers the effects of corporate image and corporate reputation as measured by customer satisfaction, service quality and perceived value, on customer loyalty toward banks in Turkey. This model is not studied in bank marketing in Turkey and also in the banking literature.

Details

International Journal of Bank Marketing, vol. 38 no. 2
Type: Research Article
ISSN: 0265-2323

Keywords

To view the access options for this content please click here
Article

Anabela Maria Bello de Figueiredo Marcos and Arnaldo Fernandes de Matos Coelho

The purpose of this paper is to understand the role that communication plays in the insurance industry, as well as its relational outcomes.

Abstract

Purpose

The purpose of this paper is to understand the role that communication plays in the insurance industry, as well as its relational outcomes.

Design/methodology/approach

This investigation proposes a theoretical model tested using structural equation modelling. A questionnaire survey was developed to explore the relationships among communication, reputation, trust, commitment, loyalty and word-of-mouth (WOM). For this study, 744 valid questionnaires were collected from a sample of Portuguese car insurance holders.

Findings

The results show that communication directly influences reputation, trust and commitment. Communication also indirectly influences loyalty through reputation, trust, and commitment and communication indirectly influences WOM via trust and commitment. In turn, reputation influences trust and trust impact on relational commitment. Finally, loyalty influences WOM.

Originality/value

This investigation examines the mediating role of reputation, trust and relational commitment in the relationship among communication and loyalty and WOM, in a relational perspective. It fills a gap in the literature by exploring the importance of communication in the insurance industry. Thus, this study will be useful to decision makers in the insurance industry seeking to improve their insurance holders–insurance companies relationships.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 30 no. 5
Type: Research Article
ISSN: 1355-5855

Keywords

1 – 8 of 8