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1 – 10 of over 38000Destination marketing systems (DMS) represent a vital inter-organisational information system (IOIS) for supporting the collaborative e-marketing strategies of tourism…
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 stakeholders’ perceptions 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.
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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.
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. Stakeholders’ perceptions 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 stakeholders’ perceptions 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.
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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.
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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.
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.
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It is recognised that reputation is a relational construct; however the impact of stakeholders’ various relational dimensions on their perceptions to influence reputation…
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 stakeholders’ perceptions 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 stakeholders’ perceptions. 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 stakeholders’ perceptions 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.
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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…
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 stakeholders’ perceptions – 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.
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Johan Håkansson, Madelen Lagin and Johanna Wennström
The purpose of this paper is to investigate if, and how, different stakeholders perceive property owners (PO) have changed their activities in a town centre after…
Abstract
Purpose
The purpose of this paper is to investigate if, and how, different stakeholders perceive property owners (PO) have changed their activities in a town centre after increased competition, and if this has led to a different perception of the PO’ stakeholder group.
Design/methodology/approach
A comparative follow-up case study is conducted through semi-structured interviews on changes in the town centre management (TCM) stakeholders’ perceptions of the role, benefit, and contribution of PO. The interviews are carried out before and after the establishment of a big-box retailer, which makes it possible to analyse possible changes in the perceptions in relation to the overall role of the PO when retail competition increases.
Findings
A limited number of PO and local authorities have started working more strategically and proactively by creating a time-restricted alliance that goes beyond the work of the TCM organisation. Although the activities of the PO have increased, this is not fully understood by everyone in the town centre, especially the retailers.
Research limitations/implications
In comparison with other studies, this study clearly indicates that the property owner plays a key strategic role in enabling town centre development. This role is broader than what the original TCM literature suggests and is based on the aspects of resource coordination and distribution.
Practical implications
In order to create the opportunity to develop a town centre in the long run, it is of strategic importance that the PO are in agreement with the development plans. In addition, it is necessary to consider those members who should be part of the strategic alliance.
Originality/value
By conducting a comparative follow-up case study, the authors are able to contribute with a deeper understanding of how stakeholders’ perceptions change over time. The authors extend the current literature by showing that the PO are a key stakeholder due to their organisational resources and their ability to facilitate town centre development.
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Osamuyimen Egbon and Chijoke Oscar Mgbame
The paper examines how oil multinational companies (MNCs) in Nigeria framed accounts to dissociate themselves from causing oil spills.
Abstract
Purpose
The paper examines how oil multinational companies (MNCs) in Nigeria framed accounts to dissociate themselves from causing oil spills.
Design/methodology/approach
The authors utilised data from relevant corporate reports, external accounts and interviews, and used sensegiving with defensive behaviours theoretical framing to explore corporate narratives aimed at altering stakeholders' perceptions.
Findings
The corporations gave sense to their audience by invoking scapegoating blame avoidance narrative in attributing the cause of most oil spills in Nigeria to outsiders (sabotage), despite potentially misclassifying the sabotage-corrosion dichotomy. Corporate stance was reinforced through justifying narrative, which suggested that multi-stakeholders jointly determined the causes of oil spills, thus portraying corporate accounts as transparent, credible and objective.
Research limitations/implications
The socio-political dynamics in an empirical setting affect corporate accounts and how those accounts appear persuasive, implying that such contextual factors merit consideration when evaluating corporate accounts. For example, despite contradictions in corporate accounts, corporate attribution of oil spills to external factors appeared persuasive due to the inherently complicated socio-political dynamics.
Practical implications
With compensation to oil spills' victims only legally permitted for non-sabotage-induced spills alongside the burden of proof on the victims, the MNCs are incentivised to attribute most oil spills to sabotage. On policy implication, accountability would be best served when the MNCs are tasked both with the burden of proof and a responsibility to demonstrate their transparency in preventing oil spills, including those caused by sabotage.
Originality/value
Crisis situations generate multiple and competing perspectives, but sensegiving and defensive behaviours lenses enrich our understanding of how crisis-ridden companies frame narratives to alter stakeholders' perceptions. Accounts-giving therefore partly satisfies accountability demands, and acts as sensegiving signals aimed at reframing/redefining existing perceptions.
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The firm's reputation is one of its most valued intangible assets. Scientific and managerial interest in corporate reputation grows steadily. Reputation management – one…
Abstract
Purpose
The firm's reputation is one of its most valued intangible assets. Scientific and managerial interest in corporate reputation grows steadily. Reputation management – one of the cornerstones of corporate communications – seeks to align communication with stakeholder groups as to prevent a fragmented reputation. As yet, little is known about the perception of corporate reputation amongst the different stakeholders of a firm. Comparative empirical evidence has remained scarce. The aim of this paper is therefore to raise fundamental questions about reputation: how it may or may not differ between stakeholder groups and how firms can take these differences into account when measuring and managing corporate reputation.
Design/methodology/approach
A single‐case, but very substantial, quantitative empirical study among German consumers, employees, and private investors of a consumer goods producer. Methods of data analysis include cluster analysis, ANOVA, and structural equation modelling using partial least squares.
Findings
The data analysis shows that the criteria applied by individuals belonging to different stakeholder groups in assessing corporate reputation are rather similar. Differentiation emerges in relation to actual perceptions of various reputational facets.
Practical implications
The findings have implications for building and interpreting the results of stakeholder‐related measures of corporate reputation and for reputation management.
Originality/value
The paper integrates different stakeholders' perceptions of corporate reputation within one empirical design and delivers insights into the relevance of adapting reputation measures to specific stakeholder groups.
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