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Using information effectively has become a critical determinant for gaining competitive advantage and enhancing business performance. In this context, the need for further research into export information use is particularly pressing, given the increased recognition that mere export information acquisition is not sufficient to ensure optimal decision‐making quality for foreign markets. Information use has been conceptualised in the past as a multi‐dimensional construct encompassing instrumental, conceptual, and symbolic use, with most studies focusing on the first two dimensions. However, the nature of the export‐non‐export dichotomy within firms sets the scene for political information‐related activity and thus symbolic use of export information. This paper presents a multidimensional conceptualisation of symbolic use of export information, anchored in a cross‐disciplinary review of the literature. Key propositions regarding the impact of symbolic use of export information on export performance are also proposed. Conclusions are drawn and a future research agenda is outlined.

Enhancing the innovative behaviour of knowledge workers is a main task in knowledge management. The pay-for-performance policy is one of the management practices for innovative behaviour enhancement and has been gaining popularity in the knowledge-intensive context. However, it is still uncertain whether such practice really enhances the innovative behaviour of knowledge workers. To address this issue, this paper aims to propose and verify a conceptual framework incorporating kernel notions of social exchange, psychological empowerment and work engagement rooted in the social cognition paradigm.

The current study conducts a survey on 608 knowledge workers and their supervisors, validating the model structure and causal path pattern of the proposed framework. The causality is delineated from social exchange attributes of financial incentive, psychological empowerment and work engagement to innovative behaviour of knowledge workers.

Perceived organisational support and perceived pay equity are primary antecedents of symbolic incentive meaning reflected in the financial incentive of the pay-for-performance policy. Symbolic incentive meaning comprising dimensions of relative position, control and personal importance relates positively to innovative behaviour of knowledge workers. Psychological empowerment and work engagement are partial mediators of the positive relationship.

The current study explicates why and how social exchange attributes of the financial incentive provided by the pay-for-performance policy may enhance innovative behaviour of knowledge workers. Implications are supplied to knowledge management scholars and practitioners to optimise the pay-for-performance policy for innovative behaviour enhancement.

This study aims to explore the recovery performances of chatbots (vs human employees) and help firms use chatbots to carry out effective service recovery.

Two experiments were conducted to test the proposed hypotheses.

The results show that compared with human employees’ recovery, chatbots’ recovery leads to lower customer satisfaction and revisit intention. This effect is more significant for symbolic recovery instead of economic recovery. Perceived distributive and interactional justice mediate the interaction effect of recovery provider and recovery strategy on recovery performance. Using immediate recovery rather than delayed recovery can attenuate chatbots’ poor performances in symbolic recovery.

This study enriches the chatbot research and the service recovery literature by deploying chatbots into the service recovery setting. Using an integrated theoretical model including recovery strategy and recovery timing, this study provides substantive insight into how firms can enhance chatbots’ recovery performances.

本研究旨在探索聊天机器人（与人类员工相比）的服务补救表现, 并帮助公司使用聊天机器人进行有效的服务补救。

本研究进行了两个实验来检验提出的理论假设

结果表明, 与人类员工的服务补救相比, 聊天机器人的服务补救导致顾客满意度和再惠顾意愿降低。 这种效应对于象征补救而非功利补救更为显著。 分配公平和互动公平在服务补救提供者和补救策略的交互作用对补救表现的影响中起到了中介作用。 使用立即补救而不是延迟补救可以减轻聊天机器人象征补救方面的不良表现。

本研究通过将聊天机器人部署到服务补救环境中丰富了聊天机器人研究和服务补救文献。 本研究通过构建包括服务补救策略和补救时机在内的综合理论模型, 为企业如何提高聊天机器人的服务补救表现提供了实质性的见解。

The purpose of this paper is to examine the effect of ownership of community pharmacies on the perception of organizational identity and its relationships with organizational performance.

A survey was carried out on a sample of pharmacists working in community pharmacies in Portugal. The sample comprised 1,369 pharmacists, of whom 51 percent were owner-managers. Measures of pharmacies’ normative (community health oriented) and utilitarian (business oriented) identities, identity strength (clear and unifying), substantive (stockholder focused) and symbolic (society focused) performance were included.

Both owners and employed pharmacists rated the normative identity of pharmacies higher than the utilitarian identity. Compared with employed pharmacists, owners perceive a lower level of utilitarian identity, the same level of normative identity, and higher levels of identity strength. Normative identity and identity strength predicted symbolic performance. Normative and utilitarian identities and identity strength predicted substantive performance. The relationship between utilitarian identity and substantive performance was significant among owner pharmacists but not among employed pharmacists.

The limitations include the use of perceptive measures and the focus on the individual level of analysis.

In order to improve pharmacies’ performance, pharmacists who manage community pharmacies are challenged to reconcile tensions arising from the co-existence of business and community health identities and from their own agency (self-serving) and stewardship (altruistic) motives.

This study draws on institutional, identity and stewardship theories to understand how pharmacists, owners and employees, view the identity of community pharmacies and how identity relates to organizational performance.

The purpose of this paper is to examine the relationship between corporate social responsibility (CSR) and firm performance and the moderating role of earnings management on the relationship between CSR and firm performance.

The empirical study used the updated data set (3,481 unbalanced observations for period 2009–2015) from Chinese listed companies on Shenzhen and Shanghai stock exchanges. The generalized method of moments (GMM) statistical approach has been used for the analysis. The authors utilized STATA to test GMM on a sample of Chinese listed firms data over the period 2009–2015. The unbalanced sample obtained 3,481 observations from China stock market and accounting research database and CSR ratings provided by Rankins (RKS).

The results demonstrated that CSR has a positive and significant relationship with firm’s performance; also, earnings management has a negatively moderate relationship between CSR and firm performance. These results imply that a high value of earnings management, which results in high level of symbolic CSR, converts to low firm performance of the Chinese firms. CSR actions (only as symbolic measures) promoted by managers as a means to cover their profit management incite an adverse effect on the company’s performance. This study has highlighted the impact of two different corporate social responsibilities: substantive and symbolic (genuine CSR vs greenwashing) on firm performance.

The results of this investigation will be of distinct interest to company owners who wish to ascertain the effectiveness of the sustainability decisions of directors and managers, and also to investors and public authorities to estimate the positive relationship between CSR and company’s reputation and image, and thus, the positive influence on firm performance.

Previous studies have generally focused on the relationship between CSR and firm performance. This study provides the impact of earnings management (measurement of both aspects of accrual-based earnings management and real earnings management) on this relationship. Furthermore, this study examines the state of CSR in the Chinese market and provides empirical evidence of this relationship in emerging markets.

This study aims to address how the ISO 14001 standardisation and certification process improves substantive performance in small to medium-sized enterprises (SMEs) through the development of an environmental management control system (EMCS).

A qualitative cross-case interview design with those responsible for the implementation of an environmental management system (certified to ISO 14001) in SMEs is adopted to inductively “theorise” the EMCS.

The design and monitoring of environmental controls are often beyond the scope of the SMEs’ top management team and include extra-organisational dimensions such as the external audit and institutional requirements. This suggests more complex control pathways for SMEs to produce EMCS that primarily function as packages and are broader than the analytical level of the firm. Here, controlling for environmental performance exists at strategic and operational levels, as well as beyond the SMEs’ boundaries.

Various internal controls are put forward for SME owner-managers to meet environmental targets (e.g. gamification and interpersonal communication strategies). This builds upon a broader accountability perspective wherein formalised hierarchical control is only one route for ensuring sustainable action within the ISO 14001-certified SMEs.

This study contributes to a more sustainable society through developing an understanding of how environmental sustainability is substantively managed by SMEs to improve performance for current and future generations.

This paper, to the best of the author’s knowledge, is one of the first to establish how SMEs control for environmental sustainability from empirically derived evidence. In doing so, it provides an example of the EMCS for the SME context.

Taking issue with the predominance of reviews of James March’s writings that focus on his technical contributions to organizational studies, this study aims to emphasize the central significance and contemporary relevance of his critical reflections on the meaning of life and work in modern organizations.

The paper uses a novel framework illustrated by extensive original quotations for capturing and making more accessible March’s profound contribution to organization studies. His work on organizational behaviour and decision-making is viewed as identifying and grappling with three key paradoxes of modernity: of rationality, performance and meaning. His prescriptions on how to handle and address these paradoxes are explored through a focus on his reflections on the poetry of leadership.

Whilst March himself emphasized that not all of his insights can be captured in an article level overview, March, his collaborator Olsen and others who worked with and studied under him have confirmed the accuracy of the review and the value of the enterprise.

Capturing March’s advocacy of sensible foolishness and playful seriousness in the face of ambiguity, uncertainty and contestation hopefully contribute to enhancing practitioners’ “lightness of being” in coping with and finding meaning in challenging environments.

Through the range of ideas covered, the framework used and the extensive use of March’s own worlds, the study, hopefully, communicates the depth and richness of March’s humanitarian enterprise and the “playfully serious spirit” that he advocates and exemplifies – in a way that is often omitted from narrower, more technical and somewhat dry treatments of his work.

In view of the current climate change emergency and the growing importance of the climate-related accountability of companies, this paper aims to advance a comprehensive understanding of the determinants of carbon-related chief executive officer (CEO) compensation.

Building on the agency-theoretical perspective on executive compensation and existing work in the fields of management, corporate governance, cultural studies, and behavioral science, this paper derives a multilevel framework of the determinants of carbon-related CEO compensation.

This paper maps the determinants of carbon-related CEO compensation at the societal, organizational, group, and individual levels of analysis. It also provides research propositions on the determinants that can support and challenge the implementation of this instrument of environmental corporate governance.

In the past literature, the determinants of carbon-related CEO compensation have remained largely unexplored. This paper contributes to the academic discussion on environmental corporate governance by showcasing the role of interlinkages among the determinants of carbon-related CEO compensation and the possible countervailing impacts. In view of the complex interdisciplinary nature of climate change impact, this paper encourages businesses practitioners and regulators to intensify their climate change mitigation efforts and delineates the levers at their disposal.

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

To test empirical relationships between export market information use and export knowledge and export performance.

Confirmatory factor analysis, using LISREL 8.50, based on a postal survey. The setting selected was the Norwegian seafood industry, mainly consisting of a number of small and medium‐sized firms with a strong export dependency.

The results indicate that “instrumental/conceptual” use of information positively affects both export knowledge and export performance, while “symbolic” use does not affect either. Export knowledge is found to have no direct influence on export performance in this study.

For generalisation purposes, longitudinal studies in multiple settings would be preferable to this cross‐sectional survey in a specific setting.

Firms accumulate knowledge and expertise by integrating and incorporating information that has been processed, interpreted and used. This study underscores the importance, for success in export markets, of a commitment to systematically generating, disseminating and responding to export market information. There are clear implications for the management of market intelligence and planning, to enhance the firm's performance.

Provides a better understanding of export market information use and its consequences, by integrating it with the concepts of export knowledge and export performance, and testing their structural relations.