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Article
Publication date: 7 April 2014

Marianna Sigala

Destination marketing systems (DMS) represent a vital inter-organisational information system (IOIS) for supporting the collaborative e-marketing strategies of tourism…

1420

Abstract

Purpose

Destination marketing systems (DMS) represent a vital inter-organisational information system (IOIS) for supporting the collaborative e-marketing strategies of tourism firms and the competitiveness of tourism destinations. However, many DMS have failed to deliver the expected outcomes, while the performance measurement of DMS has not been thoroughly investigated in the literature so far. The study synthesises research from the fields of DMS, IOIS and collaborative practices for investigating the perceptions of various tourism DMS stakeholders about the evaluation of DMS performance. The paper aims to discuss these issues.

Design/methodology/approach

The study conducted a nation-wide survey for measuring the perceptions of various tourism DMS stakeholders in Greece about the importance of the roles that DMS should serve as well as the items that should be used for measuring the performance of these DMS’ roles.

Findings

The findings showed that the public and private stakeholders held different perceptions about the roles of DMS as well as about the metrics that need to be used for evaluating DMS performance. The findings also showed that the perceptions that stakeholders hold about the roles of the DMS influence their perceptions about the performance evaluation of DMS.

Research limitations/implications

The findings are based on evaluating a specific type of IOIS and sector/context. Thus, caution is required in generalising the results to other types of IOIS and social/environmental contexts.

Practical implications

The study highlighted that the performance and success of DMS, and of IOIS projects in general, require the nurturing of a collaborative culture and the co-ordination of the various stakeholdersperceptions and interests.

Originality/value

The study addresses the gap in DMS performance evaluation and it contributes to the literature about IOIS evaluation by adopting a stakeholders approach.

Details

Marketing Intelligence & Planning, vol. 32 no. 2
Type: Research Article
ISSN: 0263-4503

Keywords

Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in…

Abstract

Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.1 Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

Article
Publication date: 1 February 2021

Bingsheng Liu, Xin Lu, Xuan Hu, Ling Li and Yan Li

Measuring the performance of public participation is conducive to improving participation systems. However, such measurement, particularly in urban regeneration projects…

Abstract

Purpose

Measuring the performance of public participation is conducive to improving participation systems. However, such measurement, particularly in urban regeneration projects, is difficult because of the complex indicators and multiple stakeholders involved. The purpose of this paper is to measure the public participation level in urban regeneration projects in China.

Design/methodology/approach

This study adopts a perception difference-based method to measure the public participation level in urban regeneration projects in China. Specifically, an indicator system consisting of 12 indicators from three categories was first purposed. A perception difference-based method that integrates ANOVA test and Tukey test were then developed. The method was validated using five represented projects, and the results are interpreted based on a proposed measurement matrix.

Findings

Regardless of the type of indicator, the perception of the government aligns with the perception of private sector professions, however, deviates from the perception of citizens. By taking the mean score and the significance level among stakeholders of perception as two dimensions, different patterns of issues in the current participation practice in urban regeneration are manifested.

Research limitations/implications

Theoretically, the proposed indicator system and perception difference-based method combined to provide a holistic view of public participation, which is verified to provide a better measurement. Practically, the authors’ methodology helps in revealing issues in current participation practice and further leading to designing coping strategies. Nonetheless, the proposed method requires further validation in participation practices in China and other countries.

Originality/value

By considering the perception mean and the significance level as two dimensions, a public participation measurement matrix is proposed. The performance in different indicators are classified into four stages accordingly, namely idling, starting, running-in and accelerating.

Details

Engineering, Construction and Architectural Management, vol. 29 no. 1
Type: Research Article
ISSN: 0969-9988

Keywords

Book part
Publication date: 24 June 2017

Joana Díaz-Pont

The chapter addresses the use of corporate social responsibility (CSR) as an indicator of social change and progress towards sustainability by analysing how stakeholders

Abstract

The chapter addresses the use of corporate social responsibility (CSR) as an indicator of social change and progress towards sustainability by analysing how stakeholders shift their CSR perceptions in different economic conjunctures between visions that are closer to communication or to governance as structures of network interaction. A matrix is presented that defines four models of CSR perception by integrating theoretical approaches of CSR framed by market or by society, by communication or by governance. Stakeholdersperceptions are then positioned in the matrix through qualitative analysis of the diverse definitions, constructions and positions with respect to CSR made and adopted by corporate agents, social stakeholders and communicators in their discourses. The study proves that changes in how actors perceive and explain self-governed CSR do not depend so much on economic factors as on the networks of stakeholder interaction through communication and governance. Mapping CSR stakeholdersperceptions indicates changes and limiting actors, but is not enough to isolate the triggers of those changes. The maps provide a starting point for further exploration of (de)politicization, framing, and understanding of CSR communication and governance, and for the analysis of the limitations of the current model of CSR self-governance. The theoretical approach and methodology provide a framework that integrates communication and governance as relational structures of network interaction in CSR.

Details

Corporate Social Responsibility and Corporate Governance
Type: Book
ISBN: 978-1-78714-411-8

Keywords

Article
Publication date: 1 June 2021

Mehmet Halit Akin, Yuksel Ozturk and Kurtulus Karamustafa

The aim of the study is to contribute to the body of knowledge with a different and richer approach, by evaluating the competitiveness of the Cappadocia Region, which has…

Abstract

Purpose

The aim of the study is to contribute to the body of knowledge with a different and richer approach, by evaluating the competitiveness of the Cappadocia Region, which has a culture-oriented single or limited product variety, with a comparative and holistic approach from the perspective of visitors and stakeholders.

Design/methodology/approach

This research, designed on the basis of the Cappadocia Region to make original and rich contributions to the literature on destination competitiveness, has the characteristics of a field study based on collecting and analyzing raw data through scales. For this purpose, research was conducted with 401 visitors and 277 tourism stakeholders. Data was analyzed using t-tests to compare two groups and the two-way analysis of variance (ANOVA) to compare more than two groups. Cronbach's alpha analysis, nomological validity and a pilot test were conducted for validity and reliability. In addition, descriptive statistics and normality test were used in addition to the exploratory factor analyses.

Findings

Because of the research, it was seen that the competitiveness perceptions of the participants in the region differed and that the region has many strengths such as natural beauties, accommodation facilities and a positive image. However, it was determined that the competitiveness perceptions of visitors who have more touristic experiences in the region have increased in parallel with their touristic experiences. It was established that the competitiveness perceptions of the stakeholders who have comprehensive knowledge of the managerial problems and the destination competitiveness components of the region are generally lower than the visitors.

Practical implications

This study provides some practical implications for touristic destinations based on the research area. In order for destinations to survive in a fierce competitive environment and strengthen their competitive position, it is very important to analyze and evaluate consumers' needs and requests correctly, reveal existing differences, and use resources effectively. In addition to strengthening the image of the destination and adopting a sustainable and innovative approach, the integrated tour programs that offer touristic activities in nearby cities can be diversified with nature and adventure activities.

Originality/value

It is seen that studies that have been conducted with a comparative and holistic approach with data obtained from both visitors and stakeholders are quite limited. In addition, most of these studies have been conducted on destinations that are widely preferred such as mass tourism but which are less competitive than alternative tourism examples. Therefore, this study has a broad perspective and strong implications for destination competitiveness.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Open Access
Article
Publication date: 17 June 2021

Marco Bellucci, Diletta Acuti, Lorenzo Simoni and Giacomo Manetti

This study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether…

1506

Abstract

Purpose

This study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether and how sustainability reporting practices in the aftermath of a scandal can influence the perceptions of stakeholders in terms of hypocrisy and legitimacy.

Design/methodology/approach

The present research represents a companion paper to another study in this issue that investigates the adaptation of companies' reporting behaviors after a scandal. The results of the initial qualitative study informed the subsequent quantitative study developed in this article. The authors build on the evidence of the main paper and perform a 2 × 2 between-subjects experiment to examine how stakeholders perceive the actions of companies that aim to restore their eroded legitimacy through social, environmental and sustainability (SES) reporting.

Findings

The results suggest that when companies take responsibility and develop remedial, socially responsible corporate activities are perceived as less hypocritical and more legitimate. Moreover, we show an interaction effect between taking responsibility and developing remedial socially responsible actions on hypocrisy and legitimacy perception.

Originality/value

The present research takes advantage of an experimental design to investigate the effects of the adaptation of SES reporting from the perspective of stakeholders. The study provides insightful theoretical and practical implications for managers regarding how to handle a reputational loss and avoid perceptions of hypocrisy.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 May 2016

Venere Di Bella and Nedal Al-Fayoumi

– The purpose of this paper is to explore the various perceptions of stakeholders on corporate social responsibility (CSR) of Islamic Banks in Jordan.

1841

Abstract

Purpose

The purpose of this paper is to explore the various perceptions of stakeholders on corporate social responsibility (CSR) of Islamic Banks in Jordan.

Design/methodology/approach

The data are collected from multiple stakeholder groups of two Islamic Banks in particular: Jordan Islamic Bank for Finance and Investment and Islamic International Arab Bank. The methods adopted to examine the data are the descriptive analysis and analysis of variance. With regard to the purpose of this research, the concept of Islamic CSR and its dimensions have been considered as: rooted in the Islamic ethical system, represented through the profit and loss arrangements, embedded within the principles behind financial services provided by Islamic Banks, and benchmarked by the Accounting and Auditing Organization of Islamic Financial Institutions’ (AAOIFI) corporate governance standard.

Findings

The results indicate that stakeholders have expressed a positive attitude toward the concept of CSR. Proving that the issue of CSR is an important factor in Islamic banking and to the perception of various stakeholders’ groups, the focus shifted into identifying the dimensions which shape the Islamic CSR. In reference to previous research results, the Islamic banking sector in Jordan has an in-built dimension that promotes social responsibility.

Practical implications

The study recommends that Islamic Banks improve CSR activities in order to better exploit this commitment with a cultural identity yet again. This identity has a direct influence on the branding of Islamic finance in local markets. The structure of offered products reflects regional beliefs and provides a suite of services. In terms of services, the services provided are geared toward specific market segments within local communities. This as a result directs a number of strategic decisions made by Islamic Banks, which are based on the structure of their offerings, brand identity and customer service levels.

Originality/value

In Jordan, studies about the perception of stakeholders on CSR from an Islamic perspective are almost non-existent. Thus, providing solutions for study questions and presenting empirical evidence regarding CSR issues will certainly add a new dimension to the literature. Moreover, the conclusions and recommendations may help regulators and decision makers in enhancing the competitiveness and the sustainability of the Islamic banking sector in Jordan.

Details

EuroMed Journal of Business, vol. 11 no. 1
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 2 November 2015

S. M. Riad Shams

It is recognised that reputation is a relational construct; however the impact of stakeholders’ various relational dimensions on their perceptions to influence reputation…

1656

Abstract

Purpose

It is recognised that reputation is a relational construct; however the impact of stakeholders’ various relational dimensions on their perceptions to influence reputation is not widely understood. The purpose of this paper is to add to the current understanding of stakeholders’ relationships, interactions, their subsequent relational dimensions and its impact on stakeholdersperceptions to further influence relational reputation.

Design/methodology/approach

This paper takes a case study approach.

Findings

The findings of this study recognise the impact of relationship marketing (RM) on the influence of stakeholdersperceptions. It discusses how RM substantiate the pertinent authenticity (symbolises reputation), relevance and differentiation (represent brand positioning) of an organisation’s profile and/or their market offerings, in relation to the interest of the target market through the cause and consequence of stakeholder relationships and interactions to influence their perceptions. The findings acknowledge 11 RM dimensions that have relational implications to nurture stakeholdersperceptions and subsequent relational reputation, which appear viable across industries and markets.

Originality/value

Underlying the cause and consequence of stakeholder relationships and interactions; these 11 RM dimensions emerge as antecedents to form/reform relational reputation. Further academic and professional implications of the findings are briefly discussed.

Details

Journal of Advances in Management Research, vol. 12 no. 3
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 20 March 2017

Dominique Diouf and Olivier Boiral

The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of…

8553

Abstract

Purpose

The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of sustainability reports using the Global Reporting Initiative (GRI) framework.

Design/methodology/approach

This paper is based on 33 semi-structured interviews carried out with different stakeholders and experts (e.g. consultants, fund managers, analysts, consultants) in the field of SRI in Canada.

Findings

The perceptions of SRI practitioners shed more light on the elastic and uncertain application of the GRI principles in determining the quality of sustainability reports. Their perceptions tend to support the argument that sustainability reports reflect the impression management strategies used by companies to highlight the positive aspects of their sustainability performance and to obfuscate negative outcomes.

Originality/value

First, undertake empirical research on stakeholdersperceptions – which have been largely overlooked – of the quality of sustainability reports. Second, shed new light on the impression management strategies used in sustainability reporting. Third, show the reflexivity and the degree of skepticism of practitioners with regard to the reliability of information on sustainability performance.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 6 March 2019

Ibrahim Abiodun Oladapo, Roshayani Arshad, Ruhaini Muda and Manal Mohammed Hamoudah

The perception of different stakeholder groups on governance dimensions, such as transparency, accountability and ethics, in the Islamic banking sector is examined, given…

Abstract

Purpose

The perception of different stakeholder groups on governance dimensions, such as transparency, accountability and ethics, in the Islamic banking sector is examined, given the global growth of Islamic banking and its purpose of enhancing economic growth and development through Shari’ah-compliant instruments. The purpose of this paper is to determine whether the stakeholders in Nigeria perceive each dimension differently.

Design/methodology/approach

The data for the study were collected using a survey questionnaire. Simple random sampling was used to select the respondents. The respondents are customers, employees and shareholders of the Islamic banking sector in Nigeria.

Findings

Findings show that ethics is highly perceived as the key dimension in governance for the Islamic banking sector, whilst a positive and significant relationship is observed between the variables. Based on the variance analysis, there were statistically significant differences in perception between the stakeholders groups in the Islamic banking system. However, similar positive perceptions are accorded towards the overall governance dimensions across stakeholder groups namely, customers, employees and shareholders.

Originality/value

This study will extend the current body of knowledge in the field of Islamic finance by providing insights into policy makers, operators and regulators of the Islamic banking sector in Nigeria on the prospective stakeholders’ level of perception of the governance dimension, which could form part of the solutions to many contemporary issues in the banking system. This contribution is important, considering the clear relationship among governance dimensions which should be viewed in light of Islamic ideals.

Details

International Journal of Emerging Markets, vol. 14 no. 4
Type: Research Article
ISSN: 1746-8809

Keywords

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