Search results

Although the place stakeholders play a key role in participatory place branding, surprisingly little interest has been shown in the people involved in participatory place branding initiatives. The purpose of this study is to explore place stakeholders’ perceptions of the meaning and scope of place branding.

This paper is based on two cases of participatory place branding, and the research design is inspired by participatory action research. The empirical material comprises observations, qualitative questionnaires and interviews.

This study identifies and describes four paradoxes in place stakeholders’ perceptions of the meaning and scope of place branding, embracing the target group (internal vs external), the objective (explore vs exploit), the stakeholders’ role (active vs passive) and the main value of place branding initiatives (process vs outcome). Furthermore, in this study, the place stakeholders’ paradoxical perceptions of place branding meant that, during the participatory processes, the authors encountered and needed to manage various opinions and behaviours, for example, “critics”, “innovators” and “relators”.

This paper contributes with a new perspective on participatory place branding. By capturing place stakeholders’ perceptions and understanding of place branding, this paper develops our knowledge and understanding of the starting point of participatory processes.

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.

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.

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.

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.

The implications of multiple organizational identities for branding research have been scarcely considered. This paper aims to explore what sources of identity internal stakeholders use to construct organizational identities and corporate identities, and identify how diversity emerges in the perceived identities across various stakeholders.

The empirical study includes 59 in-depth interviews with internal stakeholders in a business-to-business service company.

Employees may perceive identity diversity as a strategic benefit for the company, and employees may not identify with a uniform corporate identity. The corporate identity could become more identifiable for employees through managerial recognition of different dimensions of identity diversity, such as multiple professional and locational identities.

The study bridges insights between organizational identity and corporate identity and problematizes identity coherence and consistency as strategic principles for corporate branding by proposing an alternative approach guided by identity diversity. Additionally, the study discusses identity diversity-based approaches to internal branding and co-creation in branding.

Shared understandings of curriculum reform within and between the levels of the educational system are suggested to be crucial for the reform to take root. The purpose of this paper is to explore variation in perceived curriculum coherence and school impact among state- and district-level stakeholders.

The participants (n=666) included state- and district-level stakeholders involved in a national curriculum reform in Finland. Latent profile analysis was employed to identify profiles based on participants’ perceptions of the core curriculum’s coherence and the reform’s impact on school development.

Two profiles were identified: high coherence and impact, and lower consistency of the intended direction and impact. State-level stakeholders had higher odds of belonging to the high coherence and impact profile than their district-level counterparts.

The results imply that more attention needs to be paid in developing a shared and coherent understanding particularly of the intended direction of the core curriculum as well as the reform’s effects on school-level development among state- and district-level stakeholders.

The study contributes to the literature on curriculum reform by shedding light on the variation in perceived curriculum coherence and school impact of those responsible for a large-scale national curriculum reform process at different levels of the educational system.

The purpose of this paper is to answer the call for CSR communication research to develop and substantiate outcomes that may better explain CSR communication strategies and practices. The paper takes the research a step further, exploring the role of legitimacy in CSR communication research.

A literature collection methodology, combined with directed content analysis, was used to identify central themes in the literature.

The following categories of studies were identified: perception, impact and promotion studies; image and reputation studies; performance studies; and conceptual/rhetorical studies. Addressed from a legitimacy perspective, the study found that the most important types of legitimizing communicative practices articulated in the four types of studies were related to: seeking knowledge about stakeholders through perception, impact and promotion activities; monitoring and controlling the environment through image and reputation activities; creating stakeholder value through collaboration and engagement; and persuading and convincing stakeholders through rhetorics, CSR models and concepts. The study also found that practices and activities related to perceiving stakeholders’ expectations, needs and requirements are assumed to be most effective for corporations aiming at building or maintaining legitimacy.

The key contribution of the paper lies in exploring how corporate legitimacy is anticipated and extrapolated in the CSR communication literature, including which pinpointed CSR communication strategies and practices are assumed to be more effective than others in bridging stakeholders’ perceptions of corporations’ social and environmental actions. Until date, no reviews exist of the role of legitimacy in CSR communication research.

The objectives of this paper are two-fold: first, to empirically compare and contrast the salient features of three financial instruments (FIs), namely sustainable and responsible investment (SRI) ṣukūk, social impact bonds (SIBs) and conventional bonds (CBs) and second, to examine the differences between the perceptions of the investors and the developers on the features of the three FIs.

Using a questionnaire survey, 251 completed and useable responses were received, representing a 42.54% response rate. In examining the differences and similarities in the characteristics of the three FIs, the inferential statistical of frequency and percentage were used. Wilcoxon and Mann–Whitney tests were conducted to investigate the differences in the salient features of the three FIs and the differences between the investors and developers' perceptions on the salient features of SRI ṣukūk, SIBs and CBs, respectively.

The results reveal that stakeholders view SRI ṣukūk, SIBs and CBs to be statistically significantly different from each other. This shows that stakeholders do not view SRI ṣukūk as “old wine in a new Sharīʿah-compliant bottle” but instead considered different from SIBs and CBs. Furthermore, stakeholders also differentiate between SIBs and CBs.

The paper provides empirical evidence that Islamic finance (IF) instrument, represented by SRI ṣukūk, is viewed as different instruments to conventional tools, represented by SIBs and CBs. First, it debunks the notion that IF is viewed as similar to its conventional counterpart. Second, SIBs are seen as different from CBs, illustrating the distinct categorisation of impact investing instruments. As such, third, the development of SRI ṣukūk and SIBs can provide diversification to portfolios as it is a unique instrument in the social finance and financial market.

The aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.

The research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.

Service users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.

This research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.

A performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This model may be of value to NPO management as they move from a medical-model of care to a rights-based model for service delivery in care settings.

The paper reflects the importance of listening to the voice of vulnerable service users in NPO care settings and proposes a mechanism for embedding internal advocacy in formal management control systems and accountability processes.

In proposing an “agency” supportive relational and dialogical accountability logic for such organizations, underpinned by “internal advocacy”, this research provides theoretical and practical insights for accountability processes and the design of MCS. The findings contribute empirically, not just to the NPO management and MCS literature but also to understanding the relational interaction of service users with service organizations, and what this means in supporting service user objectives and realization of organizational mission.

Brands are relevant to multiple stakeholders and, as such, can have multiple meanings. Drawing on branding and stakeholder marketing theory, the purpose of this study was to provide in-depth insights into knowledge dynamics related to the so-called family business brand across different stakeholder perspectives.

This study combines advanced brand concept mapping (BCM) with a scenario technique to graphically capture consumers’ and jobseekers’ brand knowledge related to the family business concept in the form of association networks.

Findings show both a shared core meaning (e.g. associations such as “tradition” or “owner-managed”) and stakeholder-specific associations (e.g. consumer perspective: “high product quality,” “handmade”; jobseeker perspective: “appreciation within the company,” “outdated”). Significantly, the results reveal detailed insights into cross-stakeholder knowledge dynamics regarding the associations’ interconnections, strength and favorability.

By combining BCM with a scenario technique, this study adopts an approach that is aimed at better understanding and comparing brand knowledge with respect to the family business brand across multiple stakeholder perspectives. Given the prevalence of family businesses, this research enhances the theoretical and practical understanding of a branding resource that is often available but rarely exploited.

This paper explores event value from the perspective of policy stakeholders and discusses potential implications of this stakeholder group's perceptions of value on event policy, event evaluation and the public discourse on the value of events.

A thematic analysis is employed to analyze nine interviews from respondents who were deemed to fit the study criteria in the case of Östersund, Sweden.

Findings indicate that value is portrayed in largely economic terms or in proxy-economic terms even though the respondents expressed awareness and concern for social aspects of value. Moreover, the article highlights the glaring omission of the relationship between policy stakeholders and the nature of evaluation efforts in the industry and academia.

The article addresses a still somewhat unexplored dynamics between influential policy stakeholders and how events are regarded in terms of their potential contribution to community development. To what degree does the way the events sector and the general public value events emanate from the way events have been instrumentalized in policy throughout history?

This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.

The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.

The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.

The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.

The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.