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The theoretical understanding of CSR is caught on the horns of the dilemma between the ethical and instrumental approaches. The strategic turn in CSR has brought the dilemma to a new head. The purpose of this paper is to develop a novel argumentative strategy to address the dilemma.

The paper weaves together the insights from the literatures on sociological institutionalism, organization theory, business ethics and institutional economics to elaborate the distinction between CSR communication and CSR action that is actually undertaken and visible to stakeholders. This distinction is at the core of the “hypocrisy avoidance” approach which puts the above dilemma in a new light.

According to the “hypocrisy avoidance” approach, the CSR communication constitutes a competitive arena where corporations are looking for reputational gains. Competitive pressures give rise to an inflationary dynamics of the CSR communication which consequently runs up against credibility problems. These problems are addressed by the real CSR policies which legitimate the corporate employment of the CSR communication as an instrument of competition.

The theoretical dilemma between the ethical and instrumental approaches manifests itself in the justification of skepticism toward CSR communication. This skepticism, which may be to the detriment of a corporation’s license to operate, may turn out to be a driving force of CSR action.

Despite the charges of corporate hypocrisy, CSR communication may play a role in the alleviation of business-society tensions. This role is however subject to two limitations. First, if CSR communication is used as instrument of competition, it is unlikely to translate into CSR action perfectly. Second, corporations would likely prioritize more visible CSR actions over less visible ones.

The novel implication of the “hypocrisy avoidance” approach is that CSR actions present credible commitments or “hostages” enabling the productive interaction between corporations and their stakeholders. This implication integrates some of the components of the ethical and instrumental approaches, while drawing inspiration from the institutional economics and institutional ethics literatures.

The purpose of this study is to discover the extent to which consumers are aware of air filling in food packaging, the extent to which deceptive packaging and slack filling – which often result from package downsizing – lead to cognitive dissonance and the extent to which feelings of cognitive dissonance and being deceived lead consumers to engage in negative post-purchase behaviours.

The study analysed respondents’ reactions to a series of images of a specific product. The sample consisted of consumers of fast-moving consumer goods (FMCG) in the UK. Five photographs served as the stimulus material. The first picture showed a well-known brand of premium chocolate in its packaging and then four further pictures each showed a plate with a different amount of chocolate on it, which represented different possible levels of package fill.

Consumer expectations of pack fill were positively related to consumers’ post-purchase dissonance, and higher dissonance was negatively related to repurchase intentions and positively related to both intended visible and non-visible negative post-purchase behaviours, such as switching brand and telling friends to avoid the product. Furthermore, consumers with low product involvement were less likely to repurchase the brand, and were more willing to engage in visible and non-visible negative behaviours.

The key message from this study is that consumers’ post-purchase dissonance is likely to damage the firm. Although firms may initially achieve increased sales through deceptive packaging and slack filling, these practices risk damaging a brand’s reputation and consumer loyalty to the brand. Firms need to strike a balance between packaging size and content, and as consumer expectations are likely to vary across different products, individual companies should engage in market research and substantive market testing.

To the authors’ knowledge, this is the first study that investigates antecedents and consequences of cognitive dissonance experienced by consumers which was caused by perceived deceptive packaging and/or slack filling.

The purpose of the current study is to revisit the relationship between CSR and firm market performance. The authors examine whether a gap between the firm's internal and external CSR moderates the CSR-firm market performance relationship. Additionally, the authors propose that the moderating effect of the CSR gap on this relationship is mediated by firm visibility.

The initial sample is the Fortune 500 firms during the years 2004–2013. The final panel data sample consisted of 1,300 firms and 6,128 observations from 2004 to 2013. The authors obtained data from five different sources: Compustat North America Fundamental Annual, GMI Ratings, Execucomp, IBES and KLD Stats.

The results of this research find evidence that both internal CSR and external CSR were positively related to firm market performance, but that the relationship was stronger for firms with equal emphasis on external and internal CSR activities. Furthermore, the negative moderating effect of the CSR gap was mediated by the firm visibility.

The findings of the study advance our understanding of the CSR-FP relationship. First, the theoretical arguments and the empirical evidence highlight that the CSR-FP relationship exists and that its magnitude is contingent upon the gap between internal and external CSR investments. Second, the authors enhanced theoretical understanding of how and why CSR relates to firm performance by exploring firm visibility as a mediator. Specifically, the authors introduced firm visibility as a mechanism which explains the effect of the interaction of overall CSR with the CSR gap on firm performance.

After Papua New Guinea’s contact with the western world several western scholars turned their attention toward the indigenous population and showed a special interest in the cults that were formed afterward as well as the (following) conversions of almost all indigenous population to the Christian faith. While the majority of the literature focuses on this process either as an act of desperation or as one of calculation, this chapter focuses on the practices in the actual process of “becoming a Christian,” viewing them as expressions of self-change and thus offering a new perspective for understanding those changes. Drawing on and expanding interactionist ideas of dramatic self-change, this chapter identifies the practices used to portray that a change of identity has occurred. Data was gathered through the analysis of existing anthropological and ethnological work, which provides information about a broad range of tribes, yet is limited to the information provided by the respective researcher. The practices found are divided into practices which need not be secured, which demonstrate the acceptance of the new religion in a way that is usually not challenged (like public confessions, verbal denigration of the old tradition, integration into the new structure, adopting new symbols, and destroying the old) and practices that need to be secured, ones which might be regarded as odd (like dramatizing enlightenment) and thus need another way of accounting to secure them from being challenged.

This chapter aims to present and analyze how the methodology/approach of service blueprinting may contribute to managing and offering high quality experiences to sport tourists.

In this study we use a combination of theoretical tools to develop a finalized services blueprint map for sport events. The method consists of a literature review and a presentation of empirical findings. First, using a case study, we present the process through which a small-scale sport event blueprint map was constructed. Secondly, based on a meeting with the management staff and the use of diaries, we analyze the comments of tourists in the sport event area. Thirdly, we compare and describe the main contact points between the front-line staff and sport event tourists in a service blueprint. Finally we apply the six dimensional construct domain analysis of service experiences and combine this information in a table format for the Failure, Effect, and Action analysis.

This study shows that observation, diaries, service blueprints, comment management, and FMEA (Failure Mode and Effects Analysis) are a range of corporate research approaches and management tools that can offer new insights into the theory and praxis of service management applications and can improve the experiences of sports tourists.

This study is related to sport rural events. Researchers have to check with the same method to study the results also in other sport events.

The analysis of Small-Scale Sport Event Services Blueprinting can be combined with other useful managerial tools, like the Failure Mode and Effects Analysis to better manage the contact points, the “moments of truth” of tourist experiences in the sport event service system. In addition, the SMF case study shows that it is useful to point out the problematic areas in the service system using combined methods and managerial tools with the aim of enhancing and contributing to better manage sport tourism event experiences.

It presents the new idea of combining theoretical constructs and measurement tools in order to blueprint, analyze, and create service customer experiences.

This paper examines radical reform of the Chinese public accounting profession in the 1990s. In particular, the paper seeks to provide a more nuanced understanding of the sources, responses and processes of this radical institutional change that effectively paved the way for development of the Chinese accounting profession into the twenty-first century.

The empirical data that inform this study come from both archival materials (mostly in Chinese) and in-depth interviews. These data are analysed and interpreted from a neo-institutionalist perspective, drawing, in particular, on the concept of institutional logics and the concept of institutional work.

A state logic initially guided the development of the Chinese accounting profession but was seriously challenged in the 1990s following a series of high profile financial scandals. The findings reveal a shift to a new professional logic, which was made possible through multiple forms of institutional works instigated by various state actors.

Research into the radical reform of the Chinese public accounting profession in the 1990s was mostly quantitative in nature, focussing mainly on one reform programme, i.e. the disaffiliation of the accounting firms from their sponsoring agencies. This paper adopts a qualitative approach and is aimed at providing a deeper and more nuanced understanding of the institutional change process within its political and economic contexts.

When a natural disaster occurs, the media directs the public’s attention to the key elements of disaster management and provides accounts of how effective the government is in responding to it. This study analyzed 80 reports contained in 21 stories published in three international newspapers and 35 editorial statements from 21 editorials obtained from two national papers regarding the Japanese government’s responses to the great Hanshin-Awaji earthquake. Issue clusters for different levels of government responding to the crisis were identified. The lack of systematic reactions to the crisis provoked the most media scrutiny. The legitimacy of the government’s behaviors in this area were perceived more negatively by the media than were the inappropriate behavior of elected officials or the lack of care expressed towards the victims by local officials.

Due to the current shortage of skilled employees, there is a growing need to cope with given team settings and to offer appropriate team training. For team training, it is important to know how different competences influence team performance. Therefore, this study aims to examine the influence of social and cognitive competences on team performance and the relationship of the different competence dimensions to each other.

Data of 53 student and work teams was collected through a digital simulation laboratory, designed as an escape game. Competences of 228 team members were assessed through questionnaires prior to the simulation. Team performance was measured through short-term performance indicators. Additionally, a postsimulation survey regarding a long-term performance indicator was carried out. Three multiple regression analyses and mediation analyses were conducted.

A tradeoff between cognitive and social competences regarding their impact on short- and long-term team performance is observed. Facets of cognitive competences enhanced short-term performance, whereas facets of social competences reduced short-term performance while enhancing long-term performance. Although cognitive competences show a positive direct effect on short term performance, a negative indirect effect, mediated by social competences, became apparent.

This paper contributes to harmonizing contradictory findings on the impact of high achievers in teams. Although they can have an impact on rapid problem solving, long-term performance depends more on facets of social competences than cognitive competences. Furthermore, social and cognitive competences are positively correlated, showing that teams with higher cognitive competences tend to become stronger in terms of their social competences over time.

The purpose of this paper is to investigate the specifics of facilities management (FM) process modelling and the application of the service blueprinting technique within the field of FM. The paper aims to develop a visualisation method for optimised management of process interfaces to better integrate core and support processes and increase effectiveness and efficiency.

Based on an extensive overview of general management literature about process management issues in FM, certain challenges and requirements of FM process modelling are presented and discussed. Service blueprinting, a technique known from services marketing, is introduced and characterised in detail. Subsequently, the application of blueprinting within the FM sector is discussed and the specifics of FM blueprinting are presented. A qualitative case‐based research in the health‐care sector was conducted to provide a practical insight into this technique.

The paper argues that the implementation of FM blueprinting gives management the opportunity of improving process steps and dependent interrelationships between core and support processes. The insights not only apply to the field of management, but can also readily be used for operations.

The paper presents a new process modelling method that supports the customer‐oriented perspective within FM and facilitates the visualisation of simultaneous complex process networks within core and support businesses. The paper introduces the possibility of including measures to achieve effectiveness and efficiency within one single process visualisation.

The purpose of this paper is to argue that in order to achieve customer centricity through business process management (BPM), companies have to obtain the profound understanding of customers’ processes and when necessary change not only the interactions with but also the processes of their customers. A method is presented that allows doing this in a systematic manner.

A case study of a large multinational company was conducted. Several different sources and methods were used, including document analysis, interviews and a qualitative analysis of responses to open-ended questions. Data were gathered at three points in time: before, during and after the implementation of the presented approach.

The method that was successfully employed by the case organisation consisted of combining BPM with service blueprinting, and of extending these efforts by integrating the customers’ internal processes into the scope of improvement.

The paper does not thoroughly evaluate the long-term effects of the proposed approach. Some results of the case study analysis had to be excluded from this paper due to reasons of confidentiality.

The paper presents an approach for organisations to not only understand the needs of their customers but also the way in which their product is used in customers’ processes. In this way BPM can be implemented in a truly customer-oriented way.

This paper extends previous work by presenting one way in which BPM can follow up on its promise of increasing an organisations customer orientation. While servitisation has received a lot of attention in various disciplines, its application within BPM research and practice has been scarce.