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This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

Research on organizational citizenship behavior (OCB) has been based on Western developed economies’ samples (or specific Eastern countries such as China and Saudi Arabia), lacking attention to developing contexts (Latin America). Even though OCBs’ antecedents in the Global North context have been thoroughly explored, Corporate Social Responsibility’s (CSR) perceptions and organizational commitment’s (OC) roles are “under-studied” in such developing contexts. This study aims to respond to the call for research on the behavioral perspective on CSR in Latin America, challenging implicit assumptions of theories developed in Western developed countries, related to the employees’ CSR perceptions and OC and OCB research.

In a postpositivist approach, the authors tested whether CSR and OC directly affect OCB, exploring OCB’s five dimensions – altruism, courtesy, consciousness, civic virtue and sportsmanship, with a main hypothesis that CSR and OC directly affect OCBs. The sample comprises responses from 1,059 employees from public and private Higher Education Institutions (HEIs) in Brazil – the largest economy in Latin America, yet a collectivistic society developing country, in which OCB phenomena is still underexplored or done to a lesser extent.

Whenever positively perceiving their organizations’ CSR activities, employees identify strongly with the organization, influencing positive job outcomes such as OC and OCBs. Findings indicate that despite not perfectly fitting non-North American contexts, the OCB five-dimension structure is positively related to employees’ CSR perception, confirming OC’s stronger role in the Brazilian context. Indeed, findings confirm OC’s influence over all OCB dimensions, re-stating it as a stronger predictor of behaviors like consciousness (compliance), civic virtue and sportsmanship.

This research accepted the challenge of bringing OC back to OCB research. Indeed, seminal work had implied OC as a robust and significant predictor of the OCB, yet in Western developed economies. The scarcity of research on the matter in developing collectivist economies such as Brazil, justifies this study’s novelty and appropriateness.

La investigación sobre el organizational citizenship behavior (OCB) se ha basado en muestras de economías desarrolladas occidentales (o países orientales específicos como China y Arabia Saudita), sin prestar atención a los contextos en desarrollo (América Latina). Aunque se han explorado a fondo los antecedentes de las OCB en el contexto del Hemisferio Norte Global, las percepciones de la Responsabilidad Social Empresarial (RSE) y los roles del compromiso organizacional (CO) están “poco estudiados” en tales contextos en desarrollo. Respondemos al llamado a investigar la perspectiva conductual de la RSE en América Latina, desafiando los supuestos implícitos de las teorías desarrolladas en los países desarrollados occidentales, relacionadas con las percepciones de RSE de los empleados y las investigaciones sobre OC y OCB.

En un enfoque pos-positivista, probamos si la RSE y el OC afectan directamente al OCB, explorando las cinco dimensiones del OCB: altruismo, cortesía, conciencia, virtud cívica y espíritu deportivo, con la hipótesis principal de que la RSE y el OC afectan directamente a los OCB. La muestra comprende respuestas de 1.059 empleados de instituciones de educación superior (IES) públicas y privadas en Brasil, la economía más grande de América Latina, pero un país en desarrollo con una sociedad colectivista, en el que los fenómenos OCB aún están poco explorados o se realizan en menor medida.

Siempre que perciben positivamente las actividades de RSE de sus organizaciones, los empleados se identifican fuertemente con la organización, lo que influye en resultados laborales positivos, como OC y OCB. Los hallazgos indican que, a pesar de no encajar perfectamente en contextos fuera de América del Norte, la estructura de cinco dimensiones de OCB está positivamente relacionada con la percepción de RSE de los empleados, lo que confirma el papel más fuerte del OC en el contexto brasileño. De hecho, los hallazgos confirman la influencia del compromiso organizacional sobre todas las dimensiones del OCB, reformándolo como un predictor más fuerte de comportamientos como la conciencia (cumplimiento), la virtud cívica y el espíritu deportivo.

Esta investigación aceptó el desafío de devolver el OC a la investigación de OCB. De hecho, un trabajo fundamental había implicado que el OC era un predictor sólido y significativo del OCB, incluso en las economías desarrolladas occidentales. La escasez de investigaciones sobre el tema en economías colectivistas en desarrollo como Brasil, justifica la novedad y pertinencia de este estudio.

A investigação sobre o comportamento de organizational citizenship behavior (OCB) tem-se baseado em amostras de economias desenvolvidas ocidentais (ou de países orientais específicos, como a China e a Arábia Saudita), sem atenção aos contextos em desenvolvimento (América Latina). Embora os antecedentes dos OCBs no contexto do Hemifério Norte tenham sido exaustivamente explorados, as percepções da Responsabilidade Social Corporativa (RSE) e os papéis do organizational commitment (OC) são “subestudados” nesses contextos em desenvolvimento. Respondemos ao apelo por pesquisas sobre a perspectiva comportamental da RSE na América Latina, desafiando pressupostos implícitos de teorias desenvolvidas nos países ocidentais desenvolvidos, relacionadas às percepções de RSC dos funcionários e às pesquisas de OC e OCB.

Numa abordagem pós-positivista, testamos se a Responsabilidade Social Corporativa e o OC afectam directamente o OCB, explorando as cinco dimensões do OCB – altruísmo, cortesia, consciência, virtude cívica e espírito desportivo, com a hipótese principal de que a RSE e o OC afectam directamente os OCB. A amostra compreende respostas de 1.059 funcionários de Instituições de Ensino Superior (IES) públicas e privadas do Brasil – a maior economia da América Latina, mas um país em desenvolvimento com sociedade coletivista, no qual o fenômeno do OCB ainda é subexplorado ou realizado em menor grau.

Sempre que percebem positivamente as atividades de RSE das suas organizações, os funcionários identificam-se fortemente com a organização, influenciando resultados positivos do trabalho, como OC e OCBs. Os resultados indicam que, apesar de não se ajustar perfeitamente aos contextos não norte-americanos, a estrutura de cinco dimensões do OCB está positivamente relacionada com a percepção de RSE dos funcionários, confirmando o papel mais forte do OC no contexto brasileiro. Na verdade, os resultados confirmam a influência do compromisso organizacional sobre todas as dimensões do OCB, reafirmando-o como um preditor mais forte de comportamentos como consciência (conformidade), virtude cívica e espírito desportivo.

Esta pesquisa aceitou o desafio de trazer o OC de volta à pesquisa de OCB. Na verdade, o trabalho seminal tinha implicado o OC como um preditor robusto e significativo do OCB, ainda nas economias desenvolvidas ocidentais. A escassez de pesquisas sobre o assunto nas economias coletivistas em desenvolvimento, como o Brasil, justifica a novidade e a adequação deste estudo.

A methodological approach is required that complements studies based on surveys, providing a perspective with greater truthfulness and coverage. The study aims to develop a methodology to validate psychological/managerial constructs using data from Google Trends, taking as a case study a critical thinking (CT) scale in organizational domains previously supported by survey data.

The developed methodology consists of eight stages, in which the following is integrated: (1) Internet search interest data (19 Spanish-speaking countries); (2) deductive research processes (e.g. theoretical model, linguistic manifestations, fieldwork, data matrix, analysis statistical, reporting); (3) psychometric properties (e.g. construct validity, criterion validity, reliability) and (4) objective data to examine criterion validity (e.g. unemployment rate).

The application of the methodology produces evidence that supports the reliability (Cronbach’s alpha, Guttman’s λ₄), construct validity (intra-correlations and correlations with reference variables: “entrepreneurship,” “critical thinking,” “soccer,” “beer,” “pornography”) and criterion validity (prediction of unemployment rate) of the CT scale.

The methodology makes it possible to support or invalidate the quality of construct measurement scales by planning, capturing and processing data available on the internet.

This manuscript is useful for research in business management (and related areas), which is intensive in the use of psychological/managerial constructs.

The methodology uses a new type of evidence; it is noninvasive, usually more truthful than responses to surveys, and has greater coverage of people participating indirectly in the study.

To date, few studies have incorporated female entrepreneurship into the context of a country that relies heavily on natural resources and still has a wide gender gap due to historically established cultural norms. This study aims to investigate the impact of entrepreneurial ecosystem factors on women’s ability and desire to become entrepreneurs in Saudi Arabia.

The study applied a quantitative method using secondary data from the Adult Population Survey conducted by Global Entrepreneurship Monitor and built upon the recently proposed “Entrepreneurial Ecosystem Approach,” which has three levels: institutional, organisational and individual.

The findings demonstrate the significant roles that different entrepreneurial ecosystem dimensions can play in determining female entrepreneurial activity. Relationships were found among the variables of the three dimensions, indicating that broader institutional conditions can impact women becoming entrepreneurs.

A multi-year analysis could not be performed because the country data from one year limited the research to conditions in that time frame.

The findings advance entrepreneurial research by empirically examining the influencers' factors on women becoming entrepreneurs in a fast-growing emerging economy, collectivist society and non-European and non-North American institutional environment. The research tested a framework that gives more insight into the diverse factors affecting women in entrepreneurship at different levels.

Small-to-medium-sized enterprises (SMEs) in e-commerce often invest in information technology (IT) to stay competitive. However, whether and how IT capability (ITC) translates into financial performance requires further research. This paper examines the role of ITC in enabling value proposition innovation (VPI) as an important mechanism that improves financial performance for Chinese e-commerce SMEs during the COVID-19 pandemic. We argue that ITC is critical for enabling innovation because it elevates SMEs’ understanding of changing customer needs, especially when SMEs operate on multiple e-commerce platforms (multihome).

We used partial least squares structural equation modeling (PLS-SEM) and tested the hypotheses that ITC mediated by VPI and moderated by multihoming increases the financial performance of e-commerce SMEs through a survey among 206 Chinese SMEs operating on Taobao.

We find that not only higher levels of ITC lead to better financial performance, but also that the effect is fully mediated by VPI. Moreover, the effect of ITC on innovation is enhanced when vendors operate on multiple platforms.

The study identifies VPI as an important mechanism through which SMEs can leverage their ITC to adapt, innovate and thrive in competition. Our work suggests that using technology to develop innovative ideas and identify opportunities (which are reflected in VPI) is key to success and that doing so is more likely when vendors multihome. Thus, this study contributes to the innovation literature by explicating a concrete link between ITC, multihoming, VPI and increased financial performance. Different e-commerce stakeholders, including SME owners, IT and service providers and e-commerce platforms, can benefit from the findings of this work.

Although previous studies have examined the influence of celebrity involvement in behavioural intentions, the role of celebrity dimensions such as attraction, self-expression and centrality in influencing tourists’ intention in the context of developing countries such as Tanzania remains largely unaddressed. This study, therefore, examined the relationship between celebrity involvement and domestic tourists' intentions to visit tourist attractions, attitude being the mediating variable.

A questionnaire was self-administered on a convenient sample of 279 domestic tourists in the Tanzania’s four largest regions, namely, Dar es Salaam, Mbeya, Arusha and Mwanza. Employing a quantitative research approach, structural equation modelling was performed to test the cause-and-effect relationships between celebrity involvement and tourists’ intentions before testing the mediating role of attitude in such a relationship. Confirmatory factor analysis was also performed to test the measurement models.

Attraction emerged to be the main determinant of the celebrity dimension that significantly influenced domestic tourists’ travel intentions, whereas attitude partially mediates such a relationship. Moreover, Bongo Fleva musicians, particularly Diamond Platnumz, one of the leading celebrities in this genre, were found to influence most of the respondents’ travel intentions – he posted a picture on his Instagram account of him touring the Serengeti National Park.

The study focused on domestic tourists residing in four of the Mainland Tanzania’s largest regions, hence excluding those residing on the islands of Unguja and Pemba. Due to cultural differences, including the islands not only could unleash new perspectives on celebrity involvement dimensions but also could have introduced new determinants of travel intentions.

This study offers guidance to tourism businesses on designing their marketing campaigns that they should harness celebrity’s attractive qualities effectively. The focus should be directed not only towards linking destinations with celebrities but also on stimulating positive perception of those destinations, aligning with the attitudes of their followers.

The study has set out a new perspective for researchers, practitioners and tourism businesses to refine their promotional strategies and for academicians to gain a deeper understanding of visitor behavioural intention dynamics.

This study has proposed and verified that attraction is a dominant determinant compared to self-expression and centrality in explaining tourists’ travel intentions and attitudes, which play a significant role in explaining such a relationship. Although the study employed a modified theory of planned behaviour in a celebrity involvement study, the findings have broadened the understanding and its applicability in the context of a developing country.

Family business sustainability is a critical issue. This study considers if adopting a strategic entrepreneurship orientation can support the sustainability of a family business.

A qualitative approach is used, in which semi-structured interviews were conducted with twelve family business owners. Data collected during the interviews provides insights into understanding, practices, motivations, behaviours and attitudes relating to sustainability.

Although awareness of sustainability processes and procedures is found to be low, sustainability is important to the family business. However, sustainability is not managed or implemented systematically.

The paper presents a new model to describe the sustainability practices of family businesses. Adoption of strategic entrepreneurship is advocated as mechanism for improving sustainability. Practical and policy implications are suggested to enhance the effectiveness of sustainability initiatives in family business settings.

The purpose of this research study was to examine school leaders’ critical perspectives about the nature of their partnerships with K-12 schools and two Educator Preparation Programs (EPP).

Data were collected through interviews with K-12 school leaders to obtain partners’ critical perspectives about school–EPP partnerships. The interviews were coded thematically and oriented around the central concept of working to represent the interplay of the participants and their collaborators’ perceptions of the nature and dimensions of school–EPP partnerships.

The analysis resulted in the construction of a mosaic of school leaders’ collective lived experiences using a statewide conceptual framework as a guide. Four themes emerged from our interviews with school partners: (a) the need for dynamic, responsive and synergistic partnerships; (b) the need to monitor and maintain the underlying structure and integrity of the partnership; (c) the culture of interns as colleagues or as visitors; and (d) the need to innovate.

Four themes emerged from our interviews with school partners: (1) the need for dynamic, responsive and synergistic partnerships; (2) the need to monitor and maintain the underlying structure and integrity of partnerships; (3) the culture of interns as colleagues or interns as visitors; and (4) the need to innovate.

The purpose of this paper is to investigate the role of Customer Participation (CP) in the effectiveness of New Service Development (NSD) by examining the moderating roles of Customer Empowerment (CE) and Customer Satisfaction (CS). The research reduces the risk of failure of the NSD process and/or improves the NSD processes used by companies through the consideration of the results in the practical dimension.

This study investigates the effects of CP at different stages of NSD using a quantitative approach. Data were collected through an online survey questionnaire. Smart PLS was used to analyse the data collected from 509 newsreaders and users of the news agency’s application.

The model confirmed that CE has an impact on the effectiveness of NSD in the idea generation and commercialization stages, but not in the development stage. Empowerment and customer satisfaction did not influence the three stages of NSD indirectly but directly. The results show that CP, CS and CE do not always have a direct or indirect effect on the development of new services. Therefore, in order to design new service development projects, media news companies need to determine the level of user cooperation.

The lack of objective data, especially on company performance, forces researchers to use questionnaires to analyse NSD effectiveness. Another limitation is that newspaper users answered the questionnaires, which creates “common method variance.”

Researchers on NSD effectiveness must use questionnaires due to a lack of objective data, especially on company performance. Another limitation is “common method variance” from newspaper users answering questionnaires.

This paper is a response to a perceived need for an examination of how new service development can be successful and effective.

Customer experience management (CXM) and Innovation are two important capabilities on which businesses compete today. However, research to date has not empirically investigated their potential symbiotic relationship. Specifically, does better CXM improve innovation; similarly, does better innovation improve CXM? As a starting point, our research focuses on the former: how does effective CXM correlate with innovation success?

Data was collected by querying marketing managers from 251 goods and services firms involved in CX design and implementation. Managers answered questions related to their innovation efforts, customer experience management initiatives, and innovation outcomes. Cluster analysis was used to identify a taxonomy of CXM approaches contingent upon environmental factors (market turbulence, competitive intensity, and technological turbulence).

Our research found that higher levels of CXM engagement result in greater innovation success – i.e. higher success rates, revenues, and profits from new products or services. In addition, we find that there are three distinct approaches to CXM: (1) Extensive CXM approach (43% of firms in our sample); (2) Moderate CXM approach (39%); and (3) Limited CXM approach (18%). Firms with an extensive CXM approach operate in intensely competitive environments that are characterized by very high technological turbulence. Firms that employ a limited CXM approach operate in environments with the lowest levels of competitive intensity and technological change. Market turbulence did not factor into the choice of CXM approach.

To our knowledge, our study is the first to provide empirical evidence that firms adopt different CXM approaches. Further, we identify factors external to the firm that are considered when selecting these CXM approaches; namely, market turbulence, competitive intensity, and technological turbulence. Finally, our findings related to CXM approaches and innovation success indicate that managers should make investments in CXM to help improve innovation.