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Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.

This conceptual paper diagnoses the fundamental tensions between the social temporality of sustainability and the individual temporality of marketing in the Dominant Social Paradigm. We propose the notion of ‘existentialized sustainability’ as a possible way forward.

We take the Heideggerian perspective that death may bring individual and societal time into a common framework. From here, we compare anthropological and consumer culture research on funerary rites in non-modern societies with contemporary societies of the DSP.

Funerary rites reveal important insights into how individuals relate to their respective societies. Individuals are viewed as important contributors to the maintenance and regeneration of the group in non-modern societies. In contrast, funerary rites for individuals in the DSP are private, increasingly informal, and unconnected to sustaining society at large. This analysis reveals clear parallels between the goals of sustainability and the values of non-modern funerary rites.

We propose the metaphor of a funerary rite for sustainability to promote consciousness towards societal futures. The idea is to improve ‘quality of death’ through sustainability – in other words, the ‘existentialization of sustainability’. This opens up a possible strategy for marketers to actively contribute to a societal shift towards a New Environmental Paradigm (NEP).

The Heideggerian approach is a novel way to identify and reconcile the epistemic contradictions between sustainability and marketing. This diagnosis suggests a way in which marketing can address the wicked problem of global sustainability challenges, perhaps allowing a new spirituality in consumption.

The purpose of this paper is to contribute to the emerging literature on sustainable entrepreneurship by studying knowledge, motivation and early stage outcomes of sustainable agricultural entrepreneurship in the context of farmer groups in Burundi.

Quantitative and qualitative data were combined in a multiple-source case study. Data were analyzed using content analysis and basic statistics.

Results revealed that farmer groups’ prior knowledge (PK) on environmental sustainability is better developed than their social and economic sustainability. This is reflected in the environmental sustainability part of the business plans (BPs), which is generally better than the economic and social sustainability parts. Moreover, the top groups on PK identified opportunities directly related to their PK. Pro-activeness of the group was a more determining factor than risk taking and innovativeness. Furthermore, there seemed to be a positive interplay between the groups’ PK, entrepreneurial orientation and knowledge motivation (KM) and the quality of the sustainable BP. In particular, KM seemed to be important, but other variables also explained the quality of the BP, such as level of education.

This research fills a gap in literature because there are few empirical studies on agricultural entrepreneurship that focus on the earliest phase of opportunity recognition, let alone studies that focus on sustainable opportunity recognition in the context of emerging economies such as Burundi. Furthermore, in this research, the authors studied well-known knowledge, motivations and outcomes of sustainable entrepreneurship.

The purpose of this paper is to explore the patterns of service strategy changes in manufacturing firms and indicates how each pattern is interrelated with modifications in organizational design elements.

The paper draws on a longitudinal study using a survey of 97 manufacturers of capital goods. In addition, 15 case studies have been conducted. Survey and qualitative data are obtained in 1997, 2001, and 2004.

The findings highlight four patterns of service strategy changes: from customer service strategy to after‐sales service provider, from after‐sales service provider to customer‐support service provider, from customer‐support service provider to development partner, and from customer‐support service provider to the outsourcing partner. Evidence of specific alignment between service strategy and organizational design elements is provided.

The main limitation of this paper is the purposive sample.

Managers should follow the patterns of service strategy changes by extending the service offerings and modifying the organizational design elements.

Previous studies investigate service strategies and organizational design elements only at a specific time, which leads to a static perspective. This paper offers insights into interrelations among service strategy changes and organizational design elements.

Sustainability principles have been practiced and researched in marketing for nearly five decades, but the challenges we face today are still significant. This context defines the purpose of this paper, which is to find, synthesize and critically evaluate the existing literature on marketing in a sustainability context from 1969 to 2019. The ultimate aim is to provide a unified body of literature on sustainability marketing and classify the extant literature.

The relevant articles from selected journals were identified and manually verified using the Scopus database. The SPAR- 4- SLR protocol provides the framework for the methodology. In total, 749 articles were eligible for inclusion in the study.

The research findings are presented in the form of article categorization into 11 thematic categories. The thematic categories outlined previous studies' trend and contribution characteristics under the individual category, illustrating their implications.

The literature review aids in understanding the current state of research and piques researchers' interest in sustainability marketing. The findings of the study will be a valuable resource for future scholars, managers and policymakers.

This study contributes to the existing literature by providing valuable insights from previous research on the research trend in sustainability marketing and by providing a recommendation for future research avenues. After a long hiatus, this is the most up-to-date comprehensive article, providing a general overview of research trends.

This paper presents the result of a document review on leisure and travel developments in mature Central European markets. Based on an extensive analysis of (1) socio‐demographic developments, (2) developments with regard to changing values, (3) developments with regard to the economic framework, (4) the future role of work, leisure and allocation of time here fore, (5) consumption trends, and (6) a number of singular other issues, implications for the tourism industry are drawn: (1) There is an increasing international standardisation (homogenisation) of basic service factors in terms of infrastructure and key service elements functionality, coupled with differentiating efforts in terms of specific service elements and experiences provided. (2) Due to and based on network advantages, future quantitative growth is basically triggered by large supply networks and travel corporations. (3) Growth will further take place at best suitable destinations in terms of securing time efficiency of travel experience, multi optionality of supply and international level of quality.

The purpose of this paper is to illustrate Michael Thomas's concept of civic professionalism and social trusteeship as a future alternative to the current marketing profession's code of conduct and to put this in the context of climate change and ecological sustainability as a model for firms everywhere.

Review of the marketing profession's responsibility towards society, communities and the ecology of the planet in the twenty‐first century in the light of climate change.

The hypothesis for the paper emerges as: whether it is possible for Chinese firms to embrace the needs of twenty‐first century global ecological sustainability in meeting their own economic requirements for development and financial prosperity.

Limited secondary research and primary research that is also limited in terms of scope.

As we move into an era of Chinese economic supremacy, we marketers must face up to the responsibility we have towards balancing the progression of global economic development (and selling goods and services in global market systems) with our responsibility towards our cultural systems and the global ecological system (the global ecosystem), the home of all our economic wealth.

To extrapolate lessons and opportunities for firms from developing economies as they move towards global domination of world economic markets and, suggest strategies for sustainability that they can, and should, adopt.

The paper presents a theoretical framework for a global strategy for sustainability, and provides a vision of marketing responsibility that embraces civic professionalism, social trusteeship and a strategy for sustainability.