Search results

1 – 10 of over 10000
To view the access options for this content please click here
Article
Publication date: 31 August 2021

Kevin Teah, Billy Sung and Ian Phau

The purpose of this study is to examine how perceived corporate social responsibility (CSR) motives may influence situational scepticism towards luxury brands and its…

Abstract

Purpose

The purpose of this study is to examine how perceived corporate social responsibility (CSR) motives may influence situational scepticism towards luxury brands and its effects on brand resonance, resilience to negative information and consumer advocacy of luxury brands. The moderating role of perceived fit towards luxury brand CSR initiatives is also investigated.

Design/methodology/approach

An experimental approach on a 2 × 2 matrix was used. Data are collected through a consumer panel.

Findings

Values-driven motives were found to lead to lower consumer situational scepticism and egoistic-driven motives would lead to higher levels of consumer situational scepticism. While higher consumer situational scepticism leads to lower brand resonance, there is no significant relationship between scepticism and resilience to negative information and consumer advocacy. The findings also suggest that perceived fit moderates the relationship between consumer situational scepticism to resilience to negative information and consumer situational scepticism to consumer advocacy.

Originality/value

The key originality of the study is that it provides empirical insights into situational scepticism of CSR initiatives and its influence in consumer and management outcomes in luxury brands.

Details

Marketing Intelligence & Planning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-4503

Keywords

To view the access options for this content please click here
Article
Publication date: 1 December 1998

James A. Stever

Scepticism about organizations has become an integral part of the field organizational theory. This article aspires to develop through historical analysis a taxonomy of…

Downloads
1235

Abstract

Scepticism about organizations has become an integral part of the field organizational theory. This article aspires to develop through historical analysis a taxonomy of organizational scepticism. Though scepticism of all types have generic traits, there are three distinct types of scepticism: premodern, modern and postmodern scepticism. Premodern scepticism attacks the modern organizational by stressing concepts grounded in nature and tradition. Modern sceptics attack the optimism of managerialism about organizations. Postmodern sceptics stress that technological developments, economic self interest, and irrationality will be the eventual undoing of modern organization. Organizational scepticism is now so pervasive that it should be treated as an integral part of the field.

Details

Journal of Management History, vol. 4 no. 4
Type: Research Article
ISSN: 1355-252X

Keywords

To view the access options for this content please click here
Article
Publication date: 26 August 2014

Yi Fei Gong, Sarah Kim and Noel Harding

The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary…

Downloads
1675

Abstract

Purpose

The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary characteristics of the decision environment to effectively encourage pre-emptive self-criticism and elevate professional scepticism. Auditors continue to be called to account for a perceived lack of professional scepticism in the conduct of their audits. Pre-emptive self-criticism has been proposed as one means by which the level of professional scepticism exercised by auditors may be enhanced.

Design/methodology/approach

The role of accountability pressure and knowledge of the superior’s preferences in an experimental setting has been investigated, eliciting self-assessed measures of accountability pressure and manipulating whether the superior’s preferences were known or unknown. Judgements are made in the context of a preliminary analytical review setting.

Findings

It was found that greater application of pre-emptive self-criticism is associated with the presence of perceived accountability pressure, but only when the superior’s preferences are not known.

Research limitations/implications

Prior research reports that the effectiveness of prompts to be self-critical is limited. Findings suggest that pre-emptive self-criticism may be more effective in elevating professional scepticism than the findings of these studies suggest, and that the absence of an effect may be the result of low levels of accountability pressure in previous research settings. The results of this study imply that future research investigating pre-emptive self-criticism as a means of elevating professional scepticism should incorporate, as is the case in actual audit environments, accountability pressure in the decision setting.

Practical implications

Qualified by the need for further research, our study guides audit firms in their efforts to meet the expectations of regulators, oversight bodies, standard setters and the public at large for an elevated level of professional scepticism. Our findings suggest that placing auditors under accountability pressure might assist audit firms in meeting these expectations. Our findings also encourage auditors to exercise caution when making their preferences known to subordinates.

Originality/value

Despite its potential to help auditors meet demands for an elevated level of professional scepticism, pre-emptive self-criticism has received very little attention in the audit literature. Moreover, the few studies that have examined pre-emptive self-criticism find that prompts to be self-critical elevate professional scepticism in only limited circumstances. We make an original contribution towards an explanation for these findings, and guide future research by showing that accountability pressure is an important characteristic of the decision environment that should be in place before attempting to elevate professional scepticism through the encouragement of pre-emptive self-criticism.

Details

Managerial Auditing Journal, vol. 29 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 13 June 2016

Aïda Mimouni Chaabane and Béatrice Parguel

Cause-related marketing – linking product sales with donations to a cause – are popular with consumers because they produce warm-glow feelings (the positive route). But…

Downloads
2081

Abstract

Purpose

Cause-related marketing – linking product sales with donations to a cause – are popular with consumers because they produce warm-glow feelings (the positive route). But when they involve large donations, they may trigger consumer scepticism, reducing the warm glow (the negative route). Drawing on the elaboration likelihood model, the purpose of this paper is to examine whether large donations in cause-related marketing can produce consumer scepticism and reduce the warm-glow effect and positive attitude towards the retailer.

Design/methodology/approach

An experiment varying the donation size (large, medium, small) in a cause-related marketing offer run by an office equipment retailer is set up. Hypotheses are tested using bootstrapping regression analyses.

Findings

The negative route has the greater effect: scepticism towards the offer mediates the relationship between donation size and the warm glow. Furthermore, scepticism towards a large donation is higher (lower) for respondents scoring low (high) on altruism and high (low) on familiarity with cause-related marketing.

Practical implications

When using cause-related marketing, retailers should choose their features and target audience carefully in order to reduce scepticism, e.g., small donations should be offered in promotions targeting consumers who are familiar with cause-related marketing and show low altruism.

Originality/value

This study contributes to the recent research examining the negative effects of cause-related marketing by explicitly conceptualising and measuring scepticism towards cause-related marketing. The findings are also valuable because they indicate the importance of a shift in focus, away from the conventional question of cause-related marketing effectiveness to the more specific and under-investigated problem of the appropriate core target consumers.

Details

International Journal of Retail & Distribution Management, vol. 44 no. 6
Type: Research Article
ISSN: 0959-0552

Keywords

To view the access options for this content please click here
Article
Publication date: 25 January 2013

Tahir Albayrak, Şafak Aksoy and Meltem Caber

The aims of the study are: to compare the environmental concern and scepticism levels of the participants and whether or not they display green purchase behaviour; to…

Downloads
6478

Abstract

Purpose

The aims of the study are: to compare the environmental concern and scepticism levels of the participants and whether or not they display green purchase behaviour; to investigate the influence of environmental concern and scepticism on green purchase behaviour by utilizing the Theory of Planned Behaviour.

Design/methodology/approach

The data were collected from participant and non‐participant customers of the e‐invoicing program of Turk Telecom. Customers were clustered into four groups according to their environmental concerns and scepticism levels.

Findings

Research results show that those customers who have a high level of environmental concern and less sceptical reflect a positive attitude, have a high positive subjective norm and perceived behavioural control that motivates them to have stronger intentions to become e‐invoice subscribers in the near future.

Originality/value

The results found in the paper provide clear evidence supporting the Theory of Planned Behaviour in Turkey. Moreover, while most previous studies have employed undergraduate samples which are not representative of common customers, the present study employed a large and real customer sample which strongly represents customers in general.

Details

Marketing Intelligence & Planning, vol. 31 no. 1
Type: Research Article
ISSN: 0263-4503

Keywords

To view the access options for this content please click here
Article
Publication date: 9 October 2009

Alan Pomering and Lester W. Johnson

The purpose of this paper is to develop a set of research propositions concerned with how the alignment between socially responsible corporate image and corporate identity…

Downloads
12798

Abstract

Purpose

The purpose of this paper is to develop a set of research propositions concerned with how the alignment between socially responsible corporate image and corporate identity might be enhanced through the reduction of scepticism by considering diagnostic dimensions of the corporate social responsibility (CSR) image advertising claim.

Design/methodology/approach

The paper reviews corporate image advertising, the tool investigated for informing about the firm's CSR record, discusses the scepticism construct and theoretical explanations of why this communication approach might induce scepticism, considers extant empirical findings that lend support to these theories, and describes several elements of CSR advertising claims considered to be diagnostic and capable of inhibiting scepticism responses to CSR image advertisements among consumers. Research propositions are advanced and discussed.

Findings

The paper provides conceptual insights into reducing consumer scepticism toward CSR‐based corporate identity communicated via corporate image advertising.

Research limitations/implications

The paper advances four research propositions, and proposes a method for testing these propositions.

Practical implications

The paper acknowledges the increase in CSR‐based corporate image advertising, discusses why such communication approaches may be prone to consumer scepticism, and considers message elements to inhibit this persuasion‐eroding cognitive response.

Originality/value

This paper suggests a study to understand how corporate identity based on CSR achievements can be more persuasively communicated via CSR‐based corporate image advertising

Details

Corporate Communications: An International Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1356-3289

Keywords

To view the access options for this content please click here
Article
Publication date: 1 December 1998

Larry D. Terry and Maxine G. Levin

This essay focuses on institutional leadership in complex public organizations. Using an expanded version of James A. Stever’s organizational scepticism framework, an…

Downloads
1526

Abstract

This essay focuses on institutional leadership in complex public organizations. Using an expanded version of James A. Stever’s organizational scepticism framework, an argument is presented that the concept new occupies a privileged and unique position in the modern conception of leadership. The concept’s status is due, in part, to its intimate relationship with other favorable concepts, most notably progress and radical change. It is argued that the modern fixation with new, progress and radical change is troublesome. The scholarly community is encouraged to commit more intellectual resources to developing alternative models of leadership that recognize the usefulness of, but are not limited by, the underlying values and assumptions of modernity. The model of administrative conservatorship is offered as one such model.

Details

Journal of Management History, vol. 4 no. 4
Type: Research Article
ISSN: 1355-252X

Keywords

To view the access options for this content please click here
Article
Publication date: 17 December 2019

Constantinos-Vasilios Priporas, Irene (Eirini) Kamenidou, Nga Nguyen and Riad Shams

The purpose of this paper is to explore how the macro-environment influences consumer scepticism towards cause-related marketing (CRM), especially in a turbulent economic setting.

Downloads
2011

Abstract

Purpose

The purpose of this paper is to explore how the macro-environment influences consumer scepticism towards cause-related marketing (CRM), especially in a turbulent economic setting.

Design/methodology/approach

An exploratory qualitative research study utilising open-ended, semi-structured Skype interviews with 26 respondents was conducted in a country experiencing economic crisis.

Findings

The findings demonstrate that respondents hold a strong scepticism towards CRM campaigns and they are more negative towards the CRM campaigns initiated by foreign enterprises as compared to the domestic ones. This can be attributed to ethnocentrism, or even antipathy or animosity towards foreign companies due to crisis. Furthermore, results reveal that the political and legal elements of the macro-environment have an impact on consumer scepticism towards CRM campaigns, while the impact of the economic crisis itself did not seem to be equally significant.

Originality/value

This work contributes to the existing literature of CRM as it is the first study that explores the impact of macro-environmental elements on consumer scepticism towards CRM within an economic turbulence setting.

Details

International Marketing Review, vol. 37 no. 5
Type: Research Article
ISSN: 0265-1335

Keywords

To view the access options for this content please click here
Article
Publication date: 2 February 2015

Kerri O’Donnell, Barry Hicks, John Streeter and Paul Shantapriyan

The purpose of this paper is to explore the increasing expectation against two concepts, information and process scepticism. In light of the Centro case judgement…

Abstract

Purpose

The purpose of this paper is to explore the increasing expectation against two concepts, information and process scepticism. In light of the Centro case judgement, directors’ decisions are held to increasing standards of due care and diligence.

Design/methodology/approach

This is a conceptual paper, drawing upon archival material, including statute law, case law, regulatory guidance material and media releases in Australasia. The authors review the statutory duty of care, skill and diligence expected of non-executive directors.

Findings

Whether a director has exercised an appropriate level of reasonable care and skill and/or due diligence has been a matter for the courts to decide. Such retrospective analysis leaves directors vulnerable to the uncertainty of whether their individual interpretation of diligence matches up to that of the presiding judge. The authors provide directors with a framework to apply scepticism to information and processes provided by those on whom the directors may rely.

Research limitations/implications

Two concepts are identified: reasonable reliance on others and the business judgement rule. The authors present arguments that challenge us to understand reasonable reliance, judgement and actions of directors in light of processing and information scepticism.

Practical implications

Directors do have a different role to that of auditors; incorporating scepticism can enable directors to fulfil their responsibility towards shareholders. By applying information and process scepticism, directors of companies can reduce the likelihood and magnitude of litigation costs and out-of-court settlements.

Originality/value

This paper provides a framework to apply scepticism to information and processes provided by people on whom the directors may rely.

Details

Managerial Auditing Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Article
Publication date: 4 April 2016

Christina Chiang

The purpose of this paper is to examine the direct linkage between professional scepticism and auditor independence.

Downloads
2957

Abstract

Purpose

The purpose of this paper is to examine the direct linkage between professional scepticism and auditor independence.

Design/methodology/approach

The study reviews the extant literature on professional scepticism, auditor independence, conflict of interest and unconscious bias.

Findings

Auditor independence is a fundamental antecedent to professional scepticism. However, auditor independence is impossible due to the auditor–client structure and conscious and unconscious personal bias. The threats to auditor independence are powerful incentives that reduce professional scepticism, making it difficult to exercise professional scepticism while making professional judgement.

Practical implications

An understanding of the direct link between professional scepticism and auditor independence is necessary to appreciate the context and meaning of professional scepticism in relation to the greater body of literature and ongoing concerns of audit regulators. This paper, which conceptualises the linkage between professional scepticism and auditor independence, provides a platform for future research to be conducted to examine the validity of the discussions and how a discourse in a moral framework embedded within accounting education may assist in improving auditor independence and professional scepticism.

Social implications

It is insufficient for audit regulators to assess professional scepticism by audit outputs. Threats to independence should be brought into the assessment. To ensure auditor independence is not compromised, auditors should be made aware of the ethical dimensions of their decisions and reminded constantly to monitor virtue ethics behaviours.

Originality/value

This paper brings into mainstream accounting and auditing literature and research a psychological perspective of auditor independence in the discussion of professional scepticism that is seldom examined.

Details

Pacific Accounting Review, vol. 28 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

1 – 10 of over 10000