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Open Access
Article
Publication date: 10 June 2024

Manoella Antonieta Ramos, Svante Andersson and Ulf Aagerup

This study describes how a multinational enterprise (MNE) gains acceptance after rebranding acquired brands from different countries among its internal and external stakeholders…

Abstract

Purpose

This study describes how a multinational enterprise (MNE) gains acceptance after rebranding acquired brands from different countries among its internal and external stakeholders and identifies factors that influence this process.

Design/methodology/approach

The study employed a single case-study approach, including 18 semi-structured in-depth interviews with employees of a firm involved in the rebranding process in six countries. The countries are Sweden, Germany, the United States, Brazil, Colombia and Mexico.

Findings

The findings reveal how the MNE integrated brands it acquired in different international markets into one overarching corporate brand. The study shows that in emerging countries, external legitimation (external implementation process, country profiles and customer buy-in) constitutes the most significant challenge. By contrast, in developed countries, internal legitimation (employee buy-in and internal implementation process) is more challenging.

Research limitations/implications

The study contributes to and extends the rebranding literature by using a legitimation lens to analyze the rebranding process. This lens shows how internal and external stakeholders are both crucial to successful rebranding. The study provides a comprehensive perspective of the process, identifies challenging factors and differentiates between their importance in emerging and developed countries.

Originality/value

To address the dearth of research on how firms legitimize a new brand in different national contexts, the study compares the rebranding process in multiple countries and discusses the factors influencing the rebranding process.

Details

International Marketing Review, vol. 41 no. 7
Type: Research Article
ISSN: 0265-1335

Keywords

Open Access
Article
Publication date: 28 May 2024

Mercedes Luque-Vílchez, Javier Husillos and Carlos Larrinaga

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour…

Abstract

Purpose

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.

Design/methodology/approach

Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.

Findings

The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.

Research limitations/implications

The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/

Practical implications

Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.

Social implications

The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.

Originality/value

This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 6 June 2024

Jonathan Mukiza Kansheba, Clavis Nwehfor Fubah and Andreas Wald

New ventures often encounter legitimation challenges due to their liability of newness and foreignness. This particularly applies to the legitimacy beyond the local…

Abstract

Purpose

New ventures often encounter legitimation challenges due to their liability of newness and foreignness. This particularly applies to the legitimacy beyond the local entrepreneurial ecosystem (EE). The present study examines how new ventures’ local legitimacy influences legitimacy diffusion beyond the local EEs. It considers both the direct relationship between new venture local legitimacy and its diffusion beyond the EE and the moderating effects of legitimacy brokerage and network activities on this relationship.

Design/methodology/approach

A hierarchical multiple linear regression is employed to test a series of hypotheses using the data of 228 Finnish firms which was collected with an online survey.

Findings

Firms that garner active local legitimacy have a greater chance to diffuse that legitimacy beyond an existing ecosystem. Results also reveal that network activities and legitimacy brokerage enhance (positively moderate) the association between (passive and active) local legitimacy and its diffusion.

Originality/value

The present study contributes to and extends the literature at the intersection of new venture legitimacy and legitimacy diffusion beyond the existing EE – an aspect which has not been sufficiently studied.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

Open Access
Article
Publication date: 13 September 2024

Malin Ågren

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual…

Abstract

Purpose

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual citizens to take more responsibility for their security.

Design/methodology/approach

A multimodal discursive approach drawing on multimodal narrative analysis of video clips and multimodal critical discourse analysis (MCDA) is used to examine how the responsibilization of preparedness is legitimated in video material published on Swedish Civil Contingencies Agency's (MSB’s) YouTube channel.

Findings

The study finds that the responsibilization of preparedness is legitimated through an ongoing but evolving normalization of threat. The findings also show how responsibilization is legitimated in moralizing terms of individual contribution to society, which may indicate a return from neo-liberal values to more traditional Swedish collectivist values.

Originality/value

The study shows how communication around preparedness and responsibilization is discursively constructed and legitimated through multimodal features, while previous research has mainly focused on verbal or written communication.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Book part
Publication date: 16 September 2024

Wayne Martino, Jennifer Ingrey, Shailja Jain and Malcolm Macdonald

In this chapter, we draw on trans-informed theoretical frameworks to provide insights into gender justice and gender democratization in Early Childhood Education and Care (ECEC)…

Abstract

In this chapter, we draw on trans-informed theoretical frameworks to provide insights into gender justice and gender democratization in Early Childhood Education and Care (ECEC). Our purpose is to illuminate the systemic impact of cisgenderist and cissexist beliefs which refer to the legitimation of birth-assigned gender identity and what this means for embracing a critical project of gender expansiveness in the ECEC classroom. More broadly, we explicate how our engagement with trans studies informs a critique of existing debates about masculinities, boys and male teachers in the early years. We draw on the work of trans scholars in the first part of this chapter to ground an epistemological basis for our understanding of gender expansiveness and masculinities that challenges a cisnormative framing of gender justice in ECEC. In the second part, we draw specifically on scholars in the field who have been pivotal in elaborating what we understand to be gender expansive identities and what this means for thinking about gender justice in the early childhood classroom. In the third part, we reflect on the pedagogical implications of boyhood sissiness through a trans-informed lens and explicate its implications for understanding boys and masculinities in the early years. Finally, we draw on transgender studies-informed perspectives on masculinity which call for ‘de-essentializ[ing] masculinity as grounded in a cis-male body’ (Gottzén & Straube, 2016, p. 217) and explore their implications for re-envisioning masculinities as a gender-transformative project in ECEC.

Article
Publication date: 17 September 2024

Kate Hogarth, Sumit Lodhia, Amanpreet Kaur and Gerard Stone

This paper aims to explore the extent, nature and communication potential of companies’ use of three popular social media platforms (Facebook, X and LinkedIn) to report on…

Abstract

Purpose

This paper aims to explore the extent, nature and communication potential of companies’ use of three popular social media platforms (Facebook, X and LinkedIn) to report on sustainability.

Design/methodology/approach

Qualitative methodology through the use of the netnography approach was adopted to evaluate the use of social media for sustainability communication by the Top 50 ASX companies. Content analysis of all company posts determined those with social and environmental content. A thematic analysis was performed using the global reporting initiative (GRI) framework to examine the nature of the reporting. The media richness framework was used to measure the communication potential of the social media platforms for sustainability communication.

Findings

The results indicated that the extent of sustainability posts on social media represented less than 20% of total social media posts. The nature of posts by the Top 50 ASX companies was higher on social issues than on environmental issues, which is contradictory to many previous studies. The study also found that while the social media platforms afforded high levels of media richness, most companies failed to exploit the platforms’ full potential to disseminate sustainability information.

Research limitations/implications

This work provides both empirical and theoretical contributions to the ongoing debate concerning the use of social media for sustainability communication. The paper extends Lodhia et al.’s (2020) study of social media use for legitimation purposes and adapts Lodhia’s (2004) media richness framework to social media for sustainability reporting. It adds empirical insights into social media’s communication potential and value for communicating sustainability information.

Practical implications

The extent and nature to which organisations use social media to disclose their sustainability performance has significant practical implications for a variety of stakeholders. The results reveal to these stakeholders and the companies themselves the level of utilisation of social media along with the potential that can be harnessed. These results can potentially improve the quantity, timeliness and usability of sustainability reporting using social media platforms.

Social implications

The study provides valuable evidence to increase understanding of the sustainability social media communication landscape, which organisations can potentially leverage to communicate their messages. Additionally, sustainability awareness is increased across various demographics by disseminating sustainability information to the wider public. This study will assist policy-setters in developing guidance for using social media for sustainability reporting.

Originality/value

This study extends existing literature, particularly the Lodhia et al. (2020) study, which has primarily focused on examining sustainability content in the media with limited exploration of the communication potential of social media platforms to communicate sustainability content.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 15 February 2024

Jari Huikku, Elaine Harris, Moataz Elmassri and Deryl Northcott

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the…

Abstract

Purpose

This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position–practice relations and irresistible causal forces in this conduct.

Design/methodology/approach

The authors examine SID-making (SIDM) practices in four case organisations operating in highly competitive markets, conducting interviews with managers at various levels and analysing company documents. Drawing on strong structuration theory, the authors show how managerial decision makers draw upon their knowledge of organisational context when exercising agency in SIDs.

Findings

The authors provide insights into how SIDM behaviour, specifically agents’ conduct, is shaped by a combination of position–practice relations and the agents’ comprehension of their organisation’s context.

Research limitations/implications

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice.

Originality/value

The authors extend the SIDM literature by surfacing the issue of how actors’ conjuncturally-specific knowledge of external structures shapes the general dispositions they draw on in exercising agency in practice. Particularly, the authors contribute to this literature by identifying irresistible causal forces and illuminating why actors might not resist in SIDM processes, despite having the potential to do so.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Abstract

Details

Collective Action and Civil Society: Disability Advocacy in EU Decision-Making
Type: Book
ISBN: 978-1-83549-531-5

Article
Publication date: 22 January 2024

Dan Huang and Songshan (Sam) Huang

This study aims to provide insights into Airbnb’s exit from the China market, specifically from the perspective of platform competition.

Abstract

Purpose

This study aims to provide insights into Airbnb’s exit from the China market, specifically from the perspective of platform competition.

Design/methodology/approach

Based on the understanding of the evolution and competition of peer-to-peer (P2P) accommodation market in China and the double-edged network effects, this viewpoint article provides an in-depth discussion on Airbnb’s withdrawal from the China market.

Findings

This viewpoint paper contends that Airbnb faced increasing challenges in establishing unique competitive advantages against local rivals, who demonstrate a capacity for innovation and maintaining loyal customers in adapting to the market evolution. Consequently, this may inhibit Airbnb from attracting the mainstream market and lead Airbnb into a negative spiral, exacerbated by indirect network effects.

Originality/value

This study offers insights into the failure of an internationalisation process, drawing from an analysis of the competitive environment and the competition strategies of P2P accommodation platforms in China. These findings have practical implications for the implementation of international business strategies in P2P accommodation.

研究目的

本观点文章旨在基于平台竞争的视角对爱彼迎退出中国的现象进行阐释

研究设计/方法

基于对中国共享住宿/民宿市场的演变和竞争、双边网络效应的理解, 本文对爱彼迎退出中国进行了深入探讨。

研究结果

本文提出, 爱彼迎在建立独特竞争优势以应对本地竞争对手方面面临日益严峻的挑战, 因为本地竞争者在适应市场变化方面展现出突出的创新和留客的能力。这可能会阻碍爱彼迎吸引主流市场, 并导致其跌入由间接网络效应加剧的恶性循环中。

原创性/价值

基于对中国共享住宿平台的竞争环境和策略的分析, 本文洞悉了一个国际化失败的案例。本文的发现对于共享住宿的国际化策略实施具有实践意义。

Objetivo

Este artículo de opinión pretende aportar ideas sobre la salida de Airbnb del mercado chino, concretamente desde la perspectiva de la competencia entre plataformas.

Diseño/metodología/enfoque

Basándonos en la comprensión de la evolución y la competencia del mercado de alojamientos P2P en China, así como en los “efectos de red de doble filo”, este artículo de opinión ofrece una discusión en profundidad sobre la retirada de Airbnb del mercado chino.

Resultados

Este documento sostiene que Airbnb enfrentó desafíos crecientes para establecer ventajas competitivas únicas frente a sus rivales locales, demostrando estos últimos una capacidad de innovación y del mantenimiento de la lealtad de sus clientes al adaptarse a la evolución del mercado. En consecuencia, esto puede inhibir a Airbnb para atraer al mercado principal y llevar a la empresa a una espiral negativa, exacerbada por efectos de red indirectos.

Originalidad/valor

Este estudio ofrece una visión del fracaso de un proceso de internacionalización, a partir de un análisis del entorno competitivo y de las estrategias de competencia de las plataformas de alojamiento P2P en China. Estos resultados tienen implicaciones prácticas para la aplicación de estrategias empresariales internacionales en los alojamientos P2P.

Open Access
Article
Publication date: 10 May 2024

Rostand Arland Yebetchou Tchounkeu

This work aims to analyse the relationship between public health efficiency and well-being considering a panel of 102 Italian provinces from 2000 to 2016 and evaluates if there…

Abstract

Purpose

This work aims to analyse the relationship between public health efficiency and well-being considering a panel of 102 Italian provinces from 2000 to 2016 and evaluates if there are omitted variable biases and endogeneity biases and also evaluates if there are heterogeneous effects among provinces with different income levels.

Design/methodology/approach

We use a multi-input and output bootstrap data envelopment analysis to assess public health efficiency. Then, we measure well-being indices using the min-max linear scaling transformation technique. A two-stage least squares model is used to identify the causal effect of improving public health efficiency on well-being to account for time-invariant heterogeneity, omitted variable bias and endogeneity bias.

Findings

After controlling for important economic factors, the results show a significant effect of an accountable and efficient public health system on well-being. Those effects are concentrated in the North, the most economically, geographically and environmentally advantageous areas.

Research limitations/implications

The use of the sample mean, probably the oldest and most used method for aggregating the indicators, could be affected by variable compensation, with consequent misleading results in the process of constructing the well-being index. Another limitation is the use of lagged values of the main predictor as an instrument in the instrumental variables setting because it could lead to information loss. Finally, the availability of data over a long period of time.

Practical implications

The findings could help policymakers adopt measures to strengthen the public health system, encourage private providers and inspire countries worldwide.

Social implications

These results draw the attention of local authorities, who play an important role in designing and implementing policies to stimulate local public health efficiency, which puts individuals in the conditions of achieving overall well-being in their communities.

Originality/value

For the first time in Italy, a panel of well-being indices was constructed by developing new methodologies based on microeconomic theory. Furthermore, for the first time, the assessment of the relationship between public health efficiency and well-being is carried out using a panel of 102 Italian provinces.

Details

Journal of Economic Studies, vol. 51 no. 9
Type: Research Article
ISSN: 0144-3585

Keywords

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