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Open Access
Article
Publication date: 2 May 2024

Valeska V. Geldres-Weiss, Carolina Nicolas and Nathaniel P. Massa

This study aims to critically review the research on food eco-labels to identify research gaps and recommend future research directions in business and management.

Abstract

Purpose

This study aims to critically review the research on food eco-labels to identify research gaps and recommend future research directions in business and management.

Design/methodology/approach

A hybrid integrated review combines bibliometric analysis with an in-depth framework-based study of theory–context–characteristics–methodology (TCCM) and reviews quality research published over 21 years between 2002 and 2022.

Findings

We identify key research themes and the knowledge structure of food eco-label research. Future researchers should explore food eco-label dynamics and phenomena in areas related to consumer behaviour, information, consumer knowledge, environmental concerns, trust, packaging and willingness-to-pay as antecedent factors.

Research limitations/implications

This review contributes to the business and management literature by quantifying existing research and consolidating its evolution. The articles were sourced from the established Web of Science (WoS) database. Other databases should be included in future reviews. We also focus on research published in business and management. Further studies could include research beyond such specialised domains.

Practical implications

Consumers need more information on the objectives and meaning of food eco-labels. The dissemination of knowledge on eco-labels, as well as effective communication and information on eco-labels, are relevant to future research issues.

Social implications

The knowledge derived from this research holds significant potential in shaping policies and devising tools aimed at reducing the carbon footprint linked to food production and consumption. Considering the substantial impact of these activities on our planet’s carbon footprint, addressing food security and sustainability emerges as a crucial concern for humanity. Recognising the importance of eco-label communication and information becomes particularly pertinent for future generations, who stand to bear the most substantial impact of climate change and sustainable development. These generations are also more inclined toward embracing and implementing sustainable practices.

Originality/value

There are no comprehensive, integrated reviews exploring the methods, variables and constructs used in studies on food eco-labels based on all articles published in WoS journals in the business and management domains. This is the first comprehensive literature review using a hybrid approach (bibliometric review with TCCM framework) in the field of food eco-label research.

研究目的

本研究擬以批判性的態度,審閱過去有關食物生態標籤的研究,以能確認研究缺口,並於商業和管理的範疇裡,建議今後的研究方向。

研究設計/方法/理念

這是一個混合綜合審閱研究。研究結合了文獻計量分析方法和理論 -背景 - 特徵 - 方法論 (TCCM) 框架; 研究人員審閱於2002年與2022年間二十一年裡出版的高水平學術研究。

研究結果

我們確認了關於食物生態標籤的研究裡主要的研究主題和知識結構。研究人員和學者今後應致力關於消費行為、資訊、顧客知識、環境關注、信任、包裝和支付意願等議題的研究範疇,以能在這些範疇內,把食物生態標籤的變革動力和現象,作為是先前因素進行探索。

研究的局限/啟示

本研究確定了現存有關的研究的數量,並幫助鞏固了這類研究的發展,就此,對商業和管理文獻作出了貢獻。審閱的學術論文均來自被認可的 Web of Science 資料庫。今後的研究應涵蓋其它資料庫; 而且,我們的焦點是放在關於商業和管裡的文獻上; 研究人員和學者今後或許也應致力於其它研究範疇。

實務方面的啟示

消費者需要更多關於食物生態標籤目標和意義的資訊; 因此,今後的研究須關注生態標籤知識的傳播,以及生態標籤的有效溝通和資訊。

研究的原創性/價值

根據於 Web of Science 出版、以及在商業和管理領域內的學術論文,似乎沒有全面的或綜合的審閱,去探索有關食物生態標籤研究內採用的研究方法、變數和構築。本研究為在食物生態標籤研究領域裡,首個使用混合方式 (結合文獻計量分析方法和理論 -背景 - 特徵 - 方法論 (TCCM) 框架)的全面文獻審閱。

Details

European Journal of Management and Business Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 26 April 2024

Marcus Gerdin, Ella Kolkowska and Åke Grönlund

Research on employee non-/compliance to information security policies suffers from inconsistent results and there is an ongoing discussion about the dominating survey research…

Abstract

Purpose

Research on employee non-/compliance to information security policies suffers from inconsistent results and there is an ongoing discussion about the dominating survey research methodology and its potential effect on these results. This study aims to add to this discussion by investigating discrepancies between what the authors claim to measure (theoretical properties of variables) and what they actually measure (respondents’ interpretations of the operationalized variables). This study asks: How well do respondents’ interpretations of variables correspond to their theoretical definitions? What are the characteristics of any discrepancies between variable definitions and respondent interpretations?

Design/methodology/approach

This study is based on in-depth interviews with 17 respondents from the Swedish public sector to understand how they interpret questionnaire measurement items operationalizing the variables Perceived Severity from Protection Motivation Theory and Attitude from Theory of Planned Behavior.

Findings

The authors found that respondents’ interpretations in many cases differ substantially from the theoretical definitions. Overall, the authors found four principal ways in which respondents interpreted measurement items – referred to as property contextualization, extension, alteration and oscillation – each implying more or less (dis)alignment with the intended theoretical properties of the two variables examined.

Originality/value

The qualitative method used proved vital to better understand respondents’ interpretations which, in turn, is key for improving self-reporting measurement instruments. To the best of the authors’ knowledge, this study is a first step toward understanding how precise and uniform definitions of variables’ theoretical properties can be operationalized into effective measurement items.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Open Access
Article
Publication date: 6 September 2022

Melodi Botha and Sphumelele Sibeko

As research emerged in terms of how narcissism, a negative or dark trait, has been found to be constructive in enhancing entrepreneurial behaviour, there are mixed results…

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Abstract

Purpose

As research emerged in terms of how narcissism, a negative or dark trait, has been found to be constructive in enhancing entrepreneurial behaviour, there are mixed results regarding the significance of narcissism in the field of entrepreneurship. Additionally, this previous research has mostly been conducted on student or nascent entrepreneur samples within developed economies. Therefore, the purpose of this paper is to explore how narcissistic traits of established entrepreneurs in an emerging economy context infuence their entrepreneurial behaviour both positively and negatively.

Design/methodology/approach

Gioia methodology was applied in the qualitative study by means of in-depth interviews, which allowed for the unpacking of narcissistic traits among established entrepreneurs in South Africa. Four themes emerged from the data, and included insights related to entrepreneurial experience influencing behaviour; business growth linked to personal development; opportunity identification versus loss; and identity separation in relation to authentic identity versus an entrepreneurial identity.

Findings

The findings of the paper contribute to creating an understanding of how to hone individual narcissistic traits for positive influences that develop entrepreneurs while also contributing to their business development, opportunity realization and identity. In addition, the findings highlighted a separation between established entrepreneurs’ authentic personality and the inputs that end up resulting in the entrepreneurial personality.

Originality/value

This paper highlights the possibility of narcissism functioning as a business process involved in entrepreneurship rather than a necessary personality trait. An interesting dynamic contributed to what seems to be a constant battle between the authentic identity and the entrepreneur identity, gaining deeper insight surrounding established entrepreneurs’ experiences to survive and, more importantly, thrive as entrepreneurs.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 3
Type: Research Article
ISSN: 2053-4604

Keywords

Open Access
Article
Publication date: 23 February 2024

Elin K. Funck, Kirsi-Mari Kallio and Tomi J. Kallio

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in…

Abstract

Purpose

This paper aims to investigate the process by which performative technologies (PTs), in this case accreditation work in a business school, take form and how humans engage in making up such practices. It studies how academics come to accept and even identify with the quantitative representations of themselves in a translation process.

Design/methodology/approach

The research involved a longitudinal, self-ethnographic case study that followed the accreditation process of one Nordic business school from 2015 to 2021.

Findings

The findings show how the PT pushed for different engagements in various phases of the translation process. Early in the translation process, the PT promoted engagement because of self-realization and the ability for academics to proactively influence the prospective competitive milieu. However, as academic qualities became fabricated into numbers, the PT was able to request compliance, but also to induce self-reflection and self-discipline by forcing academics to compare themselves to set qualities and measures.

Originality/value

The paper advances the field by linking five phases of the translation process, problematization, fabrication, materialization, commensuration and stabilization, to a discussion of why academics come to accept and identify with the quantitative representations of themselves. The results highlight that the materialization phase appears to be the critical point at which calculative practices become persuasive and start influencing academics’ thoughts and actions.

Details

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

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

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Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 11 April 2024

Anna Prenestini, Stefano Calciolari and Arianna Rota

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the…

Abstract

Purpose

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

Design/methodology/approach

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

Findings

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

Originality/value

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

Details

Journal of Health Organization and Management, vol. 38 no. 9
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

1328

Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 3 August 2023

David Roca, Aina Suárez and Saraí Meléndez-Rodríguez

The scarcity of women in advertising creative departments has been reported globally, particularly in creative managerial roles. This study goes a step beyond this evidence since…

1225

Abstract

Purpose

The scarcity of women in advertising creative departments has been reported globally, particularly in creative managerial roles. This study goes a step beyond this evidence since this paper aims to test whether having at least one token woman in creative managerial positions (token+) may be associated with a larger presence of females in low-level creative jobs compared to creative departments led only by male creative managers.

Design/methodology/approach

A content analysis of the credit forms of 839 Spanish campaigns released in 2019 was conducted to determine the gender composition of 116 creative departments with more than three professionals.

Findings

Generalized Poisson Regressions indicated that when at least a token woman is present in a creative management role within agency networks, the number of females in low-level positions doubles with respect to creative departments led only by male managers. This relation was not found for independent agencies, though. The results are discussed under the lens of critical mass theory, attraction paradigm and homophily theory.

Originality/value

To the best of the authors’ knowledge, it is the first time in the literature that the relation among the number of token+ advertising female creative managers and the amount of females in lower-level creative positions is tested. This research is also original because the sample is from a non-Anglo-Saxon country. Moreover, the use of the Generalized Poisson Regressions technique is another novelty of this paper.

Details

Gender in Management: An International Journal , vol. 39 no. 4
Type: Research Article
ISSN: 1754-2413

Keywords

Open Access
Article
Publication date: 26 January 2024

Nannan Xi, Juan Chen, Filipe Gama, Henry Korkeila and Juho Hamari

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in…

2155

Abstract

Purpose

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

Design/methodology/approach

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Findings

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

Originality/value

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

Details

Internet Research, vol. 34 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 29 February 2024

Francisco Liñán, Inmaculada Jaén and Ana M. Domínguez-Quintero

This paper integrates the action phase theory (APT) and the theory of planned behaviour (TPB) to analyse the dynamic mechanisms involved in the configuration of goals and…

Abstract

Purpose

This paper integrates the action phase theory (APT) and the theory of planned behaviour (TPB) to analyse the dynamic mechanisms involved in the configuration of goals and implementation intentions throughout the entrepreneurship process.

Design/methodology/approach

The empirical analysis compares individuals in different phases of this process (not yet decided, potential and nascent entrepreneurs). A large sample of adults from Spain is analysed. Structural equation models and multi-group analysis (MGA) serve to test the hypotheses.

Findings

The results confirm that perceived behavioural control (PBC) is the most influential antecedent of entrepreneurial goal intention (EGI) in pre-actional phases (undecided and potential entrepreneurs), whilst attitude towards entrepreneurship (ATE) takes this role during nascency. Subjective norms (SNs) are more important in Phase 1 (establishing the goal) and in Phase 3 (performing nascent behaviour).

Originality/value

This study contributes to both the TPB and the APT. It provides the most relevant insight into the mental process that leads to starting up and helps explain certain previous conflicting results found in the literature. Additionally, it has important implications not only for theory building but also for support bodies and for entrepreneurship educators.

Details

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

Keywords

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