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Article
Publication date: 14 November 2023

Konstantinos Koronios, Lazaros Ntasis and Panos Dimitropoulos

This study aims to explore spectators' awareness of and attitudes toward sponsoring firms as well as to propose a model predicting their purchase and word-of-mouth (WOM…

Abstract

Purpose

This study aims to explore spectators' awareness of and attitudes toward sponsoring firms as well as to propose a model predicting their purchase and word-of-mouth (WOM) intentions toward the sponsors of a major sporting event during a pandemic crisis.

Design/methodology/approach

A quantitative method was used to collect the data, with 1,259 questionnaires being effectively collected and analyzed using SPSS and AMOS. Exploratory factor analysis (EFA), confirmatory factor analysis (CFA), path analysis and structural equation modeling (SEM) were used to analyze the data.

Findings

Factors such as sports involvement, sincerity, social media use, beliefs about sponsorship, sponsor's image, Covid-19 beliefs and emotions, awareness of and attitude toward sponsors were found to significantly predict spectators' purchase and WOM intentions.

Originality/value

The results support the structural equation model, providing a multidisciplinary conceptual framework that highlights the significance of comprehending the role of significant factors in sponsorship efficiency during the Covid-19 crisis. The proposed framework adds to the knowledge corpus of this field.

Details

Sport, Business and Management: An International Journal, vol. 14 no. 2
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 26 March 2024

Valérie Mérindol and David W. Versailles

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives…

Abstract

Purpose

Innovation management in the healthcare sector has undergone significant evolutions over the last decades. These evolutions have been investigated from a variety of perspectives: clusters, ecosystems of innovation, digital ecosystems and regional ecosystems, but the dynamics of networks have seldom been analyzed under the lenses of entrepreneurial ecosystems (EEs). As identified by Cao and Shi (2020), the literature is silent about the organization of resource allocation systems for network orchestration in EEs. This article investigates these elements in the healthcare sector. It discusses the strategic role played by entrepreneurial support organizations (ESOs) in resource allocation and elaborates on the distinction between sponsored and nonsponsored ESOs in EEs. ESOs are active in network orchestration. The literature explains that ESOs lift organizational, institutional and cultural barriers, and support entrepreneurs' access to cognitive and technological resources. However, allocation models are not yet discussed. Therefore, our research questions are as follows: What is the resource allocation model in healthcare-related EEs? What is the role played by sponsored and nonsponsored ESOs as regards resource allocation to support the emergence and development of EEs in the healthcare sector?

Design/methodology/approach

The article offers an explanatory, exploratory, and theory-building investigation. The research design offers an abductive research protocol and multi-level analysis of seven (sponsored and nonsponsored) ESOs active in French healthcare ecosystems. Field research elaborates on semi-structured interviews collected between 2016 and 2022.

Findings

This article shows explicit complementarities between top-down and bottom-up resource allocation approaches supported by ESOs in the healthcare sector. Despite explicit originalities in each approach, no network orchestration model prevails. Multi-polar coordination is the rule. Entrepreneurs' access to critical technological and cognitive resources is based on resource allocation modalities that differ for sponsored versus nonsponsored ESOs. Emerging from field research, this research also shows that sponsored and nonsponsored ESOs manage their roles in different ways because they confront original issues about organizational legitimacy.

Originality/value

Beyond the results listed above, the main originalities of the paper relate to the instantiation of multi-level analysis operated during field research and to the confrontation between sponsored versus nonsponsored ESOs in the domain of healthcare-related innovation management. This research shows that ESOs have practical relevance because they build original routes for resource allocation and network orchestration in EEs. Each ESO category (sponsored versus nonsponsored) provides original support for resource allocation. The ESO's legitimacy is inferred either from the sponsor or the services delivered to end-users. This research leads to propositions for future research and recommendations for practitioners: ESO managers, entrepreneurs, and policymakers.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 28 March 2024

Lucia Mesquita, Gabriela Gruszynski Sanseverino, Mathias-Felipe de-Lima-Santos and Giuliander Carpes

This study examines three significant collaborative journalism projects in the Americas: The Panama Papers, from the United States-based International Consortium of Investigative…

Abstract

This study examines three significant collaborative journalism projects in the Americas: The Panama Papers, from the United States-based International Consortium of Investigative Journalists (ICIJ); “América Latina, Región de Carteles,” by Colombian-based Connectas; and the first phase of the Brazilian-based project, Comprova, supported by Brazilian Association of Investigative Journalists (Abraji) and First Draft. The work investigates what encompasses collaborative journalism; and explores whether it is a recent phenomenon of the news ecosystem, a consequence of the institutional crisis of journalism, and if it is influenced by a network-based and platformed society. A mixed-method approach is applied in a three-stage analysis: (1) desk research; (2) quantitative content analysis; and (3) qualitative semi-structured in-depth interviews. To gain a broader picture of the organizations and their respective projects, documental and bibliographical research was carried out with a focus on data from press releases, corporate reports, and articles published on the websites of the organizations coordinating the projects. Furthermore, a quantitative content analysis of 10 news articles published by each of these collaboration partnerships was completed. Finally, qualitative semi-structured in-depth interviews were conducted with the directors, managers, and professional journalists’ part of the organizations and project. This study emphasizes the importance of collaborative practices, demonstrates how collaborative practices contribute to a new modus operandi of the news ecosystem; and considers why journalists and media organizations have turned to collaborative journalism as a model of production, circulation, and distribution of journalistic investigations.

Article
Publication date: 8 March 2024

Hossein Mansouri, Abdullah Rasaee Rad, Rodoula H. Tsiotsou and Maizaitulaidawati Md Husin

The study aims to identify critical factors that influence football fans’ support of their favorite team by examining the impact of social responsibility, brand credibility and…

Abstract

Purpose

The study aims to identify critical factors that influence football fans’ support of their favorite team by examining the impact of social responsibility, brand credibility and team brand equity on patronage intentions of professional football teams.

Design/methodology/approach

An online survey collected data from 331 football fans of the Persian Gulf Premier League (PGPL) in Iran. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).

Findings

The findings revealed that corporate social responsibility (CSR) is able to influence brand equity, brand credibility and patronage intentions. Also, brand equity and brand credibility were found to be positively related to patronage intentions. In addition to that, the findings show that brand equity and team credibility partially mediate the relationship between CSR and patronage intentions.

Practical implications

The findings provide valuable insights to sports teams/club managers aiming to attract new fans and retain current ones by investing in CSR and enhancing brand credibility and equity. Strategies to integrate CSR into relationship marketing and brand management are outlined.

Originality/value

This study empirically highlights the critical role of adhering to CSR and the effects of brand credibility and equity in enhancing patronage intentions among football team fans.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 29 March 2024

Ruchi Agarwal

This study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting…

Abstract

Purpose

This study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting institutional markets and the reasons behind them?

Design/methodology/approach

The adoption of ERM is analyzed on the basis of the institutional framework. The author draws empirical evidence by comparing the cases of a British and an Indian insurance company using evidence from multiple sources. This paper focuses on extra-organizational pressures exerted by economic, social and political situations across two countries that influenced the adoption decision of ERM.

Findings

The findings of this research revealed that early adopters of ERM in different institutional markets face coercive and normative pressure but not mimetic pressure. The adoption of ERM in India and the UK is dissimilar. Companies in the British insurance market encounter higher institutional forces than those in the Indian market because of higher coercive and normative pressure. The aspirations to adopt ERM in the Indian and UK markets included improved strategic decision-making to maintain stakeholder expectations and higher standards of corporate governance. In the UK, ERM was adopted to reduce surprises and fluctuations under flexible regulations but with stricter adoption and to improve credit ratings.

Originality/value

Previous literature has discussed ERM adoption in similar markets or within one market with similar institutional pressure. In contrast, this research is a comparative study that explains the analysis of institutional theory in two different institutional environments in the adoption of ERM.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 20 March 2024

Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab and Zuraidah Mohd Sanusi

This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the…

Abstract

Purpose

This paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the Malaysian government on risk management practices.

Design/methodology/approach

The sample of this study was based on 257 firm-year observations during the 2012–2017 period. This study employed panel-least square regressions with period fixed effects.

Findings

This study found a significant association between risk management activities in the disclosure and potential fraudulent financial reporting. Nevertheless, this study found there is insignificant effect of the risk-management committee in reducing potential of fraudulent financial reporting.

Originality/value

This study is a pioneer research that relates firms’ risk management practices with potential fraudulent financial reporting measured by F-score. Thus, this study provides an insight to regulators on the extent of risk-management practices in deterring potential fraudulent financial reporting which can be used as an input for greater enforcement of risk-management regulations.

Details

Asian Journal of Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 21 April 2023

Amir Mahmud, Nurdian Susilowati, Indah Anisykurlillah, Ida Nur Aeni and Puji Novita Sari

The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims…

Abstract

Purpose

The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.

Design/methodology/approach

This study is quantitative and uses a causal approach. The population of this research is the unit leader and the person in charge of the activity that generates income, with a total sample of 111 people. The sampling technique used is simple random sampling. Data were analyzed using moderation regression analysis (MRA) with the WrapPLS (partial least square) analysis tool.

Findings

The results indicate that internal control and FV significantly affect the management of income-generating. The existence of LQ as a moderating variable can moderate and weaken the influence of internal controls and FV on the management of income-generating. In this finding, the unit leader and the person in charge of activities that generate income in higher education need to improve managerial skills, including ethics, uphold integrity, clear vision, quick adaption, honestly and trust so that the management of income-generating can achieve higher education goals more effectively and efficiently.

Research limitations/implications

This research shows that universities need to create a good environment to build an ecosystem that can improve the management. The university encourages the good management by strengthening the leadership. However, the research has a limitation: the study was only conducted in one state university.

Originality/value

The implementation of income generation in the public financial management system of legal entity universities requires accountability for sources of income so that internal controls and the role of finance are needed to ensure the continuity of universities.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 2
Type: Research Article
ISSN: 2050-7003

Keywords

Open Access
Article
Publication date: 29 February 2024

Rosemarie Santa González, Marilène Cherkesly, Teodor Gabriel Crainic and Marie-Eve Rancourt

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and…

Abstract

Purpose

This study aims to deepen the understanding of the challenges and implications entailed by deploying mobile clinics in conflict zones to reach populations affected by violence and cut off from health-care services.

Design/methodology/approach

This research combines an integrated literature review and an instrumental case study. The literature review comprises two targeted reviews to provide insights: one on conflict zones and one on mobile clinics. The case study describes the process and challenges faced throughout a mobile clinic deployment during and after the Iraq War. The data was gathered using mixed methods over a two-year period (2017–2018).

Findings

Armed conflicts directly impact the populations’ health and access to health care. Mobile clinic deployments are often used and recommended to provide health-care access to vulnerable populations cut off from health-care services. However, there is a dearth of peer-reviewed literature documenting decision support tools for mobile clinic deployments.

Originality/value

This study highlights the gaps in the literature and provides direction for future research to support the development of valuable insights and decision support tools for practitioners.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 27 September 2023

Clement Oppong, Abukari Salifu Atchulo, Achille Dargaud Fofack and Daniel Elorm Afonope

This study aims to evaluate the moderating impact of corporate governance on the relationship between internal control mechanisms and financial performance.

Abstract

Purpose

This study aims to evaluate the moderating impact of corporate governance on the relationship between internal control mechanisms and financial performance.

Design/methodology/approach

The study employs a structured questionnaire to collect data from 250 top managers of rural banks in the capital of Ghana. Cronbach alpha value and Fornell-Larcker tests were performed to assess the reliability and validity of the data used. The study adopted a partial least square structural equation model (PLS-SEM).

Findings

The results show that internal control and corporate governance both have a direct positive and significant impact on financial performance. Furthermore, the interaction of internal control and corporate governance also has a positive and significant impact on financial performance, thus confirming the moderating role of corporate governance in the relationship between internal control mechanisms and financial performance.

Practical implications

This implies that organizations need to strengthen their corporate governance procedures to increase the efficiency of their internal control systems, which would ultimately lead to an improvement in their financial performance.

Originality/value

The present study innovates by assessing the moderating role of corporate governance in the nexus between internal control mechanisms and financial performance. This moderating effect assessment implies that corporate governance may not only affect the technical implementation of the internal control structures but will subsequently make an impact on the overall performance of the organization.

Details

African Journal of Economic and Management Studies, vol. 15 no. 1
Type: Research Article
ISSN: 2040-0705

Keywords

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