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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…
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.
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…
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.
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.
Results show that the better the reputation, the higher the BE; however, these findings are more robust among customers with higher perceptions of CSR.
This study is based on cross-sectional data from a single company.
The results may help managers build a better reputation and therefore increase their BE. CSR practices are essential to reinforcing this relationship.
This paper contributes to the competitiveness of a type of organisation which is closely associated to the social structure of the rural population.
The results may help cooperatives’ managers to increase CR and BE. The emphasis is on the need to adopt CSR practices.
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).
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.
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.
Este trabalho contribui para a competitividade de um tipo de organização que está associada à estrutura social da população rural.
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.
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”.
Based on the authors’ statement that “people make the brand”, this paper discusses elements of brand making and brand breaking.
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.
This commentary reflects on Graham and Cascio’s work and concludes with suggestions for future research.
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.
Este es un comentario individual que explora varios aspectos de la marca del empleador.
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.
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.
Marca del empleador, Reputación corporativa, Identidad organizativa, Cultura organizativa, Marketing boca a boca
Tipo de artículo
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.
Este é um comentário individual que explora vários aspectos da marca do empregador.
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.
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.
Marca do empregador, Reputação corporativa, Identidade organizacional, Cultura organizacional, Marketing boca-a-boca
Tipo de artigo
- Corporate reputation
- Word-of-mouth marketing
- Organizational culture
- Organizational identity
- Employer brand
- Marca del empleador
- Reputación corporativa
- Identidad organizativa
- Cultura organizativa
- Marketing boca a boca
- Marca do empregador
- Reputação corporativa
- Identidade organizacional
- Cultura organizacional
- Marketing boca-a-boca
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…
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.
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.
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.
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.
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.
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.
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.
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…
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).
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.
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.
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.
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.
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.
Brazil’s agribusiness sector is an acknowledged and relevant player in international markets. Companies operating in this industry have been closely observed by society…
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.
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.
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.
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.
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.
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…
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.
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.
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.
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.
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.
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.
The purpose of this paper is to understand the role that communication plays in the insurance industry, as well as its relational outcomes.
The purpose of this paper is to understand the role that communication plays in the insurance industry, as well as its relational outcomes.
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.
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.
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.