Search results

This paper uses institutional theory to analyze the structure of the sustainability assurance market (SAM) at a global level. The purpose of this paper is to determine if regional differences affect industry specialization in this market.

Using a sample of 3,657 sustainability reports (SRs) with assurance statements, the authors study the global and regional specialization of assurers by breaking down the sample into three main regions. The authors approach industry specialization using previous methodologies applied to the financial audit market, and explain differences statistically significant among regions.

The authors find different industry specialists depending on the geographical region in which the audit firm is located. The Europe, Middle Eastern and Africa region has the highest number of industry specialists and the Asia-Pacific region the lowest. Notwithstanding the global participation of Big 4 firms, assurance specialization depends on the country where the company is located.

The paper reveals the need to include regional differences in the analysis of the SAM at the international level.

The study shows an in-depth study of the SAM that may be useful for assurers, to decide strategic actions in industries and countries and for regulators, to control the risk of monopolistic/oligopolistic markets.

The study presents a novel approach to the analysis of the assurance market for SRs, by studying it from the supply point of view. The analysis provides a measure of specialization that may help understand the structure of the SAM.

This paper aims to analyse the impact of the European Union (EU) Directive on the quality of sustainability reporting under the institutional theory lens. Specifically, the authors evaluate what kind of institutional pressure has the highest impact on the quality of corporate disclosure on sustainability issues.

The authors build a quality index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces on the quality of the sustainability reports.

The results highlight that normative and mimetic mechanisms positively affect the quality of sustainability reporting, whereas there is no evidence regarding coercive mechanisms, indicating that the new requirements do not provide a significant contribution to the development of better reporting practices, at least in the two analysed countries.

To the best of the authors’ knowledge, this is one of the few studies assessing the quality of sustainability reporting through an analysis involving the period before and after the implementation of the EU Directive. It enriches the literature on institutional theory by analysing how the different dimensions of isomorphism affect the quality of information disclosed by companies according to the EU requirements. It contributes to a better understanding of the impact of the non-financial information Directive, and the results of this paper can be relevant for regulators, practitioners and academia, especially in view of the adoption of the new Corporate Sustainability Reporting Directive proposal.

To analyse key drivers of television dependency and its impact on teleshopping adoption.

The applicability of the media dependency scale is tested in the Spanish market. The impact of demographics, television exposure and television affinity on television dependency is analysed together with behavioural changes deriving from television dependency (willingness to teleshopping).

Data analysis shows that the media dependency scale needs to be adapted to the Spanish market and Spanish televiewers show intermediate levels of television dependency. Dependent televiewers are mainly mature, feel high‐television affinity and have high levels of exposure as televiewers. Television dependency determines teleshopping adoption, with the most relevant factor being that of searching guides for decision taking and fun.

This research enables companies to know the different objectives which television can help consumers to attain and, therefore, what aspects to highlight in their direct marketing strategies. Television agents should exploit the dimensions television offers to increase individual dependency and message effectiveness. The significant influence that “decision taking and fun” exerts on willingness to teleshopping shows managers that program contents become a key tool to increase future television purchases.

Despite dramatic online differences were discovered between television dependent and non‐dependent consumers, very limited research has been conducted to examine them. There are still no enough studies that analyse the background and effects of television dependency on the non‐purchasing televiewers behaviour. This paper analyses the background of television dependency and its influence on future purchase intentions of non‐buyer Spanish televiewers.

The purpose of this paper is to investigate how users perceive the quality of the assurance statement (AS) for sustainability reports (SR). As a complement, the paper also tests the validity of a previous model by evaluating whether the results of its statement of quality agree with the users’ perceptions.

A survey was conducted among 253 master-level business students and advanced undergraduate accounting students in two countries, Spain and the USA, as a proxy for users of SR. To capture their perceptions of quality, the participants were asked to evaluate a measure of quality based on previous research. A measure of quality developed previously was also tested.

An agreement between the students’ perception and the quality measure tested was found. This paper also encounters differences in perception between participants in the two countries studied as well as between accounting and non-accounting students.

The results have implications for regulators. In fact, the reform of ISAE3000 (IFAC) deals with the reporting quality.

This paper covers two gaps, quality of AS and business students’ approach toward social responsibility, by looking at how users–students perceive AS quality. The validation of a model to assess the quality of SR adds value to the existing literature in the field.

Digital preservation (DP) is the term used to describe the processes that guarantee the accessibility of data in the long term. The high value of health information justifies the use of electronic health records and the DP of them. This paper aims to examine one of the economic aspects of DP, presenting a cost model proposal for DP in health care organizations.

Using a cost accounting methodology and beginning from the product and productive process definition, the authors propose a customized application of cost calculation to digital preservation for health data.

This paper contributes to the existing literature with a cost model proposal to calculate the cost of DP applying a cost analysis methodology.

The authors present a cost model to the DP process in the health care field, with specific, concrete and limited kind of digital formats to be preserved. This can represent a limitation to this paper.

Implementing a cost model of DP in hospital is a practical way to obtain basic information for making decisions regarding preservation.

This paper sheds light on how to apply the methodology of one of the most traditional information systems, accounting, to one of the newest information systems, DP.

The aim of this paper is to analyse the determinants of social networking site loyalty, paying special attention to the roles of user attitude, perceived risk and satisfaction.

The impact of uses and gratifications of social networking sites, attitude, perceived risks and satisfaction on social networking site loyalty is tested through structural equation modelling techniques. The sample consisted of 811 Spanish social networking site users collected through a personal survey. Risk is measured as a formative construct.

Data analysis shows that attitude is a key variable in increasing satisfaction and loyalty towards social networking sites. Sociability and entertainment gratifications and perceived risks (psychological, time loss and social) are the main drivers of user attitude towards social networking sites.

This research enables managers to know what aspects to highlight in their communication strategies to increase social networking site use and positive word‐of‐mouth. The research findings show managers that social networking site content should provide fun and foster user interactions in order to improve user attitude. Practical recommendations to increase social networking site satisfaction and loyalty and guidelines to reduce perceived risk dimensions are also provided.

Despite the importance of social networking sites for companies, only limited work has been done to identify motivators and barriers of social networking site loyalty. This work aims to combine the influence of gratifications provided by social networking sites, perceived risks, attitude and satisfaction in order to construct an improved model for social networking site loyalty formation. Furthermore risk is measured as a formative construct because there is no reason to expect that risk dimensions in social networking site use are correlated.

The purpose of this paper is to analyse key drivers of consumer acceptance of short messaging services (SMS) to participate in TV programmes.

The technology acceptance model (TAM) and the theory of planned behaviour (TPB) have been integrated for the determinants of the acceptance of mobile data services incorporating variables regarding consumer‐media interaction (perceived value and affinity). The model has been tested using structural equation modelling.

Perceived value, attitude and affinity towards television (TV) programmes determine SMS acceptance to participate in TV programmes in Spain. In contrast, subjective norm, perceived value and attitude are the key drivers of SMS acceptance in Colombia.

This paper enables mobile companies and TV channels to know what aspects to improve in order to promote SMS‐based TV programmes. Marketers should highlight in their communication strategies user friendliness, usefulness and perceived value of mobile data services. In Colombia, programme stars and presenters should encourage the use of mobile services to interact with TV. Spanish companies should offer reliable and entertaining programme contents to improve consumers' affinity.

Although TAM and TPB have successfully explained behavioural intentions, previous research posits that they should be extended to properly explain mobile services acceptance. This paper combines the influence of perceived value, affinity and the TAM and TPB models to develop an improved model for SMS acceptance. The study also integrates variables for two communication media (TV and mobile) and compares SMS acceptance to participate in TV programmes in two markets with different culture and mobile services penetration rates.

The purpose of this paper is to analyse key drivers of teleshopping adoption.

The impact of demographics, televiewing behaviour, non‐store shopping previous experience and attitude to teleshopping in present and future teleshopping decisions is analysed in the paper.

Data analysis shows that attitude towards teleshopping and teleshopping genre exposure are the main predictors of teleshopping behaviour, while consumer attitude towards teleshopping and previous experience as user of non‐store shopping channels (catalogue and television) are the most relevant factors influencing future teleshopping intention.

This research enables companies to know the key drivers influencing teleshopping adoption and, therefore, what aspects to highlight in their marketing strategies. Companies that use television as a shopping channel must increase their presence on the television market and improve televiewers' opinion of the teleshopping system as it would allow televiewers to maintain a relation with the teleshopping genre and to increase their probability of purchase. The significant influence that non‐store previous experience exerts on willingness to teleshop shows managers that the complementary use of other non‐store shopping systems becomes a key tool to increase teleshopping in the future.

Despite dramatic differences being discovered between non‐store shoppers, very limited research has been conducted to examine them. There are still not enough studies that examine the demographic, behavioural and attitudinal differences among televiewers and teleshoppers. This paper analyses the background of teleshopping and key drivers of future teleshopping decisions among Spanish consumers.

To analyse key drivers of Internet dependency and its impact on willingness to purchase online.

The applicability of the media dependency scale is tested in the Spanish market. The impact of demographics, Internet exposure, online experience and Internet affinity on Internet dependency is analysed together with behavioural changes deriving from Internet dependency (willingness to purchase online).

Data analysis shows that the media dependency scale needs to be adapted to the Spanish market and Spanish Internet users show intermediate levels of Internet dependency. Dependent users are mainly young, highly‐educated, feel Internet affinity and have high levels of exposure and experience as Internet users. Internet dependency determines willingness to purchase online, with the most relevant factor being that of searching for information to take decisions.

This research enables companies to know the different objectives which Internet can help consumers to attain and, therefore, what aspects to highlight in their communication strategies. Internet agents should exploit the dimensions Internet offers to increase individual dependency and message effectiveness. The significant influence that searching for information exerts on willingness to purchase online shows managers that web contents become a key tool to increase future online purchases.

Despite dramatic online differences were discovered between Internet dependent and non‐dependent users, very limited research has been conducted to examine them. There are still not enough studies that analyse the effects of Internet dependency on the non‐purchasing Internet users behaviour. This paper analyses the background of Internet dependency and its influence on future purchase intentions of non‐buyer Internet users.