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Article
Publication date: 17 December 2021

Oyindamola Abiola Ajayi and Tsietsi Mmutle

The purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores…

Abstract

Purpose

The purpose of this paper is to explore how the communication of corporate social responsibility (CSR) contributes towards a favourable corporate reputation. It explores the communication strategies and channels organisations deemed reputable by stakeholders use to achieve an effective CSR communication.

Design/methodology/approach

To achieve this, a qualitative content analysis using the directed approach was conducted on the textual CSR communication materials of ten reputable organisations in South Africa based on the 2018 South Africa Reptrak survey.

Findings

Result showed that seven out of ten organisations use both self-serving and society-serving motive in their CSR communication, while the other 3 use only the society serving motive. The informing strategy was also more evident in the CSR communication materials than the interactive strategy. In terms of the communication channels, the study found that organisations mainly utilise controlled channels for CSR communication.

Originality/value

The literature reviewed and the findings of this study reveal a gap between the theory and practice of CSR communication. This drives the need for organisations to research and tailor CSR communication based on stakeholders' unique characteristics and preferences. The paper also contributes to improving the knowledge on the role different CSR communication strategies and channels play in CSR communication.

Details

Corporate Communications: An International Journal, vol. 26 no. 5
Type: Research Article
ISSN: 1356-3289

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Abstract

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Journal of Intellectual Capital, vol. 22 no. 1
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 27 July 2021

Mücahit Öztürk

The purpose of this study was to investigate the effect of self-regulated programming learning on undergraduate students’ academic performance and motivation compared to…

Abstract

Purpose

The purpose of this study was to investigate the effect of self-regulated programming learning on undergraduate students’ academic performance and motivation compared to traditional methods.

Design/methodology/approach

This study was conducted with an explanatory sequential mixed method. Participants consist of 31 undergraduate students studying in the department of computer and instructional technologies education. The students were separated into two groups as experimental (n = 15) and control (n = 16) in the robotic programming course. Academic performance tests, programming motivation scale and interview form were used as data collection tools. After collecting quantitative data, interviews were conducted with the students regarding their academic performance and motivation.

Findings

The results indicated that the self-regulated programming learning process can contribute positively to students’ academic performance and motivation compared to traditional methods. Students stated that self-regulated learning strategies can positively affect their academic performance and motivation.

Originality/value

In this study, a self-regulated learning support system was designed to encourage students to use self-regulated learning strategies. This study has the potential to contribute to the gap in the literature, especially as a study of adapting the phased model of self-regulated learning to programming teaching. Instructors can use the self-regulating programming learning framework by adapting it to different disciplines.

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Article
Publication date: 3 August 2021

Naghmeh Khabazi Kenari, Naser Feghhi Farahmand and Soleyman Iranzadeh

Iran is currently among the countries with high energy consumption levels. Based on the statistics published on the country's hydrocarbon balance sheet, the industrial…

Abstract

Purpose

Iran is currently among the countries with high energy consumption levels. Based on the statistics published on the country's hydrocarbon balance sheet, the industrial sector was the largest energy user of all the sectors, followed by the household and transportation sectors. Besides, production lines account for the highest percentage of the industrial sector energy consumption. Accordingly, this paper aims to investigate the effects of coordinated energy management and manufacturing strategies to increase energy management performance.

Design/methodology/approach

This paper collected the required information on energy management and manufacturing from the experts of petrochemical companies; and oil and gas refineries and then examined their relationship. Moreover, the questionnaire tool was used to measure the independent variable.

Findings

The evaluations showed that organizations with coordinated and uncoordinated strategies do not exhibit equal energy management performance. Organizations with a coordinated combination of strategies have higher energy management performance than those with an uncoordinated combination of strategies. Combinations such as 11, 22, 33 and 44 are among the more coordinated combinations, which lead to higher performance.

Originality/value

Reviewing the studies in this regard revealed that limited and a handful of research papers were carried out on organizations' energy management strategies. None of the existing research has considered energy management strategies as a subsystem of an organization or specified its coordination with manufacturing strategies. However, this research has delved into this issue and our findings confirm certain assumptions of past studies and contribute to evaluating its effects on energy management performance.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 3 August 2021

Tamanna Dalwai and Mahdi Salehi

This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies.

Abstract

Purpose

This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies.

Design/methodology/approach

The data comprises 380 firm-year observations collected from 2015 to 2019 for the non-financial sector companies listed on the Muscat Securities Market. This study measures business strategy using the Miles and Snow typologies and Porter's strategies as alternative measures. The study uses the Granger-causality test to measure the bi-directional causality between independent and dependent variables. The authors use alternative measurements of business strategy and 2SLS/IV estimation to validate the OLS results.

Findings

According to the Miles and Snow typologies, most of Oman's non-financial firms were analyzers. The empirical results show a negative relationship between business strategy and return on equity (ROE), suggesting defender-type strategy leads to an increase in firm performance. The OLS results show no influence of A-VAIC on firm performance and Altman-Z score. The structural capital efficiency is positively associated with ROA, and Altman Z score consistent with the hypothesized relationship. The Granger causality test shows no inference of causality between any independent and dependent variables except for Z score and CEE.

Research limitations/implications

The business strategy results from the firm performance and bankruptcy risk models are valuable to the researchers from an emerging market and non-financial companies' perspective. Oman's diversification strategy of its economic activities through non-financial sector companies receives an impetus through the findings of this study. As this study is limited to Oman's non-financial sector companies, future research on business strategy impact can be extended to the financial sector, other GCC, and emerging countries.

Originality/value

The findings of this study contribute to the sparse literature on business strategy in an emerging market like Oman. This study enriches the knowledge of business strategy typologies proposed by Miles and Snow, and Porter. It also contributes to the extant literature on firm performance and bankruptcy risk.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Content available
Article
Publication date: 23 July 2021

Tapio Jukka

This study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy

Abstract

Purpose

This study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy and MCS fresult in better performance?

Design/methodology/approach

This study draws on the business strategy and MCS type literature to identify business strategies and MCS types. A scoring method was used to identify business strategy types and cluster analysis to identify MCS types from a sample of 80 firms and 621 firm-years of data. Analysis of variance was used analyse the differences.

Findings

Four types of MCS were identified and were labelled clan, adhocracy, market and hierarchy. The sample was split into defender, analyser, prospector and reactor strategies. The results showed defender strategies performed better with hierarchy or market type MCSs while prospector strategies performed better with clan or adhocracy MCS types. Analysers performed acceptably with all MCS types.

Practical implications

The results of this study suggest that organisations should align their business strategy with a certain MCS type to achieve good performance. Also, alignment of top management and business strategy is supported as the top management properties differ between the MCS types.

Originality/value

This research contributes to the management control and strategy literature by demonstrating how the alignment between organisation business strategy and organisation-level MCS type determines organisational performance. The results suggest that differing business strategies yield better performance when aligned with the appropriate management controls represented by an MCS type.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 26 July 2021

Jihee Choi and Soobin Seo

This paper aims to investigate consumer responses to brand rumors and corporate rumor response strategies in the restaurant industry.

Abstract

Purpose

This paper aims to investigate consumer responses to brand rumors and corporate rumor response strategies in the restaurant industry.

Design/methodology/approach

A scenario-based experimental design was used to examine changes in consumers’ brand evaluation depending on level of brand equity and corporate choice of response strategy.

Findings

It was found that the impact of brand rumors on consumer responses is more negative when the restaurant’s brand equity is low compared to when it is high. It was also found that a company's use of active response strategies is more effective in combating brand rumor than a strategy of simple denial.

Practical implications

The findings have significant implications for both academics and practitioners in terms of developing effective response strategies for counteracting brand rumors.

Originality/value

Given the frequency of brand rumors in the restaurant industry and their serious negative impacts, this study extends the existing brand crisis communication literature by demonstrating how consumers respond to a rumor and the effectiveness of different corporate rumor response strategies.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 27 July 2021

Dino A. Villegas and Alejandra Marin Marin

This paper aims to explore different strategies used by brands to target the Hispanic market via social media from the lens of the Spanish language in a multicultural…

Abstract

Purpose

This paper aims to explore different strategies used by brands to target the Hispanic market via social media from the lens of the Spanish language in a multicultural country like the USA.

Design/methodology/approach

This study uses a netnographic approach by drawing information from a study of the Facebook pages of 11 brands belonging to different industries.

Findings

Companies engage in four levels of cultural identity adaptation using different strategies based on ethnicity: language adaptation, identity elements, identity matching and Latino persona. The study also shows that merely translating Facebook pages do not generate high levels of communitarian interaction.

Practical implications

This study examines different strategies used by brands in the USA to target the Hispanic audience on social media to provide insights for brand managers to develop online engagement.

Originality/value

With the increase in cultural diversity in different countries and the rise of social media platforms, brand researchers need to better understand how cultural identity permeates marketing strategies in online spaces. Social media platforms such as Facebook offer flexible environments where strategies beyond product- and brand-related aspects can be used. This study extends the literature by showing the heterogeneity of cultural identity-based strategies used by companies to ensure customer engagement and brand loyalty and the impact of such strategies on users.

Details

Journal of Product & Brand Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 16 July 2021

Sabrina Chong and Mahmood Momin

The purpose of this paper is to investigate how New Zealand listed companies communicate COVID-19 related concerns on Twitter during the pandemic through various coping…

Abstract

Purpose

The purpose of this paper is to investigate how New Zealand listed companies communicate COVID-19 related concerns on Twitter during the pandemic through various coping expressions and strategies.

Design/methodology/approach

A thematic content analysis was conducted to analyse COVID tweets based on Gaspar et al.’s (2016) coping strategy framework.

Findings

Six major COVID-19-related concerns communicated by New Zealand companies were found, with product/service being the most tweeted concern. Various coping expressions and strategies were demonstrated by the companies to address these concerns. Information sharing strategy was found to be the most common coping strategy implied in all six of these concerns.

Research limitations/implications

The paper contributes to the scant literature in crisis communication by providing empirical evidence on how COVID-19-related concerns, coping expressions and strategies were communicated by New Zealand companies.

Originality/value

While extant coping research generally examined coping expressions and strategies in Western countries and at an individual level, this paper examines coping communication at organisational level in an Asia-Pacific country. As per the researchers’ knowledge, this is a novel attempt that provides empirical evidence on corporate coping communication in an Asia-Pacific country during the COVID-19 pandemic.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 16 July 2021

Christina Juliana, Lindawati Gani and Johnny Jermias

The purpose of this study is to examine the performance consequences of misalignment among business strategy, organizational configurations and management accounting systems (MAS).

Abstract

Purpose

The purpose of this study is to examine the performance consequences of misalignment among business strategy, organizational configurations and management accounting systems (MAS).

Design/methodology/approach

The authors conducted a questionnaire survey to collect data and test the hypotheses developed in this study. The authors sent the questionnaires to the accounting and finance managers of the manufacturing companies listed on the Indonesia Stock Exchange. The authors received 259 responses from a total of 579 questionnaires sent or a 44.73% response rate. This study excludes 36 responses for further analyzes due to incomplete responses (five responses) and responses from lower-level employees (31 responses). The remaining 223 responses are used for statistical analyzes.

Findings

This study hypothesizes and finds that misalignments among business strategy, leadership style, organizational culture and MAS are negatively associated with both financial and non-financial performance.

Research limitations/implications

The study has three limitations. First, the authors intentionally collect data from the manufacturing industry to minimize the effect of data heterogeneity. To improve the generalizability of the study, future research might consider using data from other industries. Second, the study measures business strategy based on respondents’ perception of their companies’ strategy using indicators representing either product differentiation or cost leadership strategy. Future studies might use different ways of measuring business strategy using more objective empirical proxies such as research and development expenditures or premium price capability. Finally, this study conducts a survey and measures all the variables in a single period. Future studies might use a longitudinal approach to investigate the evolution of companies’ strategies and their impact on leadership styles, organizational commitment and MAS.

Practical implications

The results of the study will help companies in their search for senior executives, in building their organizational culture and in implementing their MAS. The study suggests that product differentiation companies should search for transformational leaders that empower their subordinates to take initiative and encourage innovative ideas in performing their tasks. In regard to MAS, the results suggest that product differentiation companies should implement broad focus MAS that emphasize the balance between financial and non-financial factors. By contrast, cost leadership companies should search for transactional leaders who emphasize on completing tasks on hand effectively and efficiently. In regard to MAS, the findings suggest that cost leadership companies will benefit more from using narrow focus MAS such as formal planning and budgeting, variance analyzes and cost-volume-profit analyzes.

Social implications

The findings of the study suggest that product differentiation companies should build a flexible culture that encourages subordinates to take the risk and effectively manage opportunities and challenges through changes and innovation. Furthermore, cost leadership companies should build a controlled culture that promotes adherence to policies and procedures to minimize costs and increase efficiency.

Originality/value

This paper introduces to the management and accounting literature the concept of fit among competitive strategy, leadership style, organizational culture and MAS and uses the two-stage method proposed by Ittner and Larcker (2001) to measure the degree of misalignment among business strategy and its contextual variables and, in turn, examines the impacts of the misalignment on financial and non-financial performance.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

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