Conceptualizing businesses as social actors: A framework for understanding sustainability actions in small‐ and medium‐sized enterprises

Small‐ and medium‐sized enterprises (SMEs) can play a crucial role in advancing environmental and social well‐being. Yet various—often conflicting—explanations have been offered to clarify why SMEs pursue sustainability. Some arguments foreground possibilities of profit maximization, whereas others emphasize individual values and convictions. Research supporting such contradicting explanations is often biased towards large enterprises or small, innovative frontrunners. In this article, we examine the underlying drivers of social and environmental interventions of SMEs by exploring empirical data from a survey of over 1,600 Canadian SMEs and complementary in‐depth interviews. We argue that sustainability actions of SMEs can be understood by viewing these firms as social actors—organizations that are shaped by individual values, internal and external interpersonal relationships, and are embedded in a social environment. This conceptualization directs attention to the full range of factors that shape sustainability engagement of SMEs and highlights frequently overlooked forms of sustainability‐oriented actions.     

Uncertainty perception in bidding for Product-Service Systems under competition

This research investigates what impact of uncertainty perception arising from the existence of competition has on the pricing decision for Product-Service Systems (PSS) under uncertainty. PSS provision is an increasingly important area for many businesses and competition increases cognitive pressures on providers even further. We present an experimental study with industrial costing and bidding experts from the defence and aerospace sector. The study consisted of an experimental set-up via two questionnaires which differed in the existence of competition in the bidding scenario. The findings showed that bidding decision makers changed their evaluation of the cost estimate due to the introduction of competition but kept their evaluations of the profit margin and price bids constant. Furthermore, the participants listed the relevant sources of uncertainty that influenced their decision-making process. This research contributes to the literature in two ways. First, our findings showed that predictions from current theory regarding decision-making of cost estimation and pricing are not confirmed when competitively bidding for PSS. Second, we show uncertainty sources that influenced the decision makers and identified p the importance of internal processes of the PSS provider and environmental uncertainty.     

When gamification backfires: the impact of perceived justice on online community contributions

ABSTRACT

While online communities may enhance firm performance, they commonly fail to retain members. To address this challenge, scholars and managers call for the use of gamification. However, despite gamification’s growing use in online communities, insight into its effect on member experience and behaviours remain limited. We hypothesise that gamification affects member-perceived distributive and procedural justice. In experimental studies, we assess the impact of in-gamification perceived justice on member contributions. We find that while high in-gamification perceived procedural justice acts as a necessary prerequisite for member contributions, high distributive justice can reduce game-related uncertainty, thereby rendering gamified practices less fun, particularly for low-engaged community members that tend to value rewards. We add to the literature by (a) pinpointing the core role of perceived justice in the persistence of online communities, and (b) unveiling that high distributive justice can lead gamification to backfire in online communities by affecting member experience and contributions.     

Seatbelt use among drivers in an urban city in Nigeria: an observational study

Studies from parts of Nigeria reported low compliance with seatbelt. This study sought to establish driver seatbelt use in Enugu, Nigeria by gender, vehicle type/use and time of day. Observations were done day and night at randomly selected locations. Data were analysed with SPSS version 15. Differences in response were checked with chi-square for trend. Confidence interval was 95% and P value < 0.05 was regarded as significant. Average compliance was 37.6% for the 510 males (85%) and 90 females (15%) observed. It was 74.8% in the day and 0.3% at night. Among males, 218 (42.7%) wore seatbelt while 9 (10%) females did. For commercial drivers 159 (65.2%) complied while 68 (19.1%) private drivers did. Truck drivers had 100% compliance while sports utility vehicle drivers had the lowest (18.8%). There is poor seatbelt compliance in Enugu, Nigeria and need for educational campaigns and stricter enforcement.     

Erosion mitigation in the Waikato District,New Zealand: economic implications for agriculture

Soil erosion, in its various forms, is caused or aggravated by agricultural activities. Mitigation of surface erosion comprises the construction of shelterbelts, fencing, riparian buffering, and stock reduction. Mitigation of mass‐movement erosion, in turn, takes the form of spaced planting of trees to maintain a persistent, healthy, and complete ground cover. In this article, we assess the economic implications to agriculture of the adoption of mitigation alternatives for erosion control in the Waikato District, New Zealand. The Waikato District presents a spatial pattern of erosion that affects profitability of dairy, and sheep and beef enterprises. We use the Universal Soil Loss Equation and the New Zealand Empirical Erosion Model to estimate erosion figures that are then fed into an economic‐focused, nonlinear, partial equilibrium mathematical programming model of New Zealand land use. Different scenarios are constructed for surface and mass‐movement soil erosion targets ranging from 0% to 50% below baseline levels. We find that achieving surface erosion targets is more expensive than mass‐movement targets, and results in different responses in regional‐level costs, land use, enterprise net revenue, and adoption of mitigation alternatives.     

Nothing Tastes as Local: Jordanians’ Perceptions of Buying Domestic Olive Oil

To date, little is known about how consumers perceive local and foreign olive oil. This study was conducted with the intention of exploring key trends in Jordanian consumers’ perceptions toward local olive oil and to examine whether they are ethnocentric toward purchasing their local olive oil in the era of the Arab Spring. The research design is a combination of quantitative with a qualitative technique to support and expand on the research findings. Data were collected from a total number of 196 Jordanians who live in Amman city. The results revealed that Jordanians are loyal to their country’s olive oil; they expressed strong ethnocentric tendencies toward purchasing it, and their purchasing tendencies are influenced by nationalism. Jordanians ranked their local olive oil as the best worldwide. This article provides original insights into the development and marketing strategies for local and global olive oil producers in the Jordan market and other Arab country markets.     

A comparative perspective on gender and accountancy

Different theoretical approaches have been used to examine the process of assimi-lation of women into professional occupations. A Franco-British comparative study of women's incorporation into accountancy is used to test the explanatory value of different bodies of theory. The research suggests that the integration of women into the profession may have progressed further in France than in Britain, and that the process is influenced by societal characteristics. Differences in the relationship between training, the role of professional associations, organiza-tional structure and the public policy environment are shown to affect women's choices and career opportunities.     

Optimal investment strategies in an international economy with stochastic interest rates

We investigate how investors should optimally choose to invest in a dynamically complete international market. We find closed-form solutions for the optimal investment strategy and for the wealth loss an investor suffers from not investing internationally. Theoretically, we show that the gain from international investment is due to the speculative investment only, and why it is important for an investor from a large economy to invest in a small economy. In a numerical example we compare the wealth losses investors from Denmark and the U.S. suffer due to home bias.     

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from dismissal following adverse internal control opinions. Among clients with existing and likely internal control material weaknesses (as proxied by future restatements of audited financial statements), we find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting expertise (measured by the proportion of accounting experts on the audit committee). Among all clients, we find a lower likelihood of subsequent auditor dismissal following an adverse internal control audit opinion when the audit committee has greater accounting expertise. In further analyses, we find that this lower likelihood of subsequent auditor dismissal occurs when at least two audit committee members possess accounting expertise. We also find some evidence that CFO influence (but not CEO influence) over the audit committee negates the increased likelihood of adverse internal control opinions when internal control material weaknesses likely exist, as well as the decreased likelihood of auditor dismissal following adverse internal control opinions. These findings have important implications for regulators and corporate nominating committees interested in promoting audit committee effectiveness.