Determinants of Fair Trade Product Purchase Intention of Dutch Consumers According to the Extended Theory of Planned Behaviour

The study reported in this paper investigated the determinants of fair trade (FT) product purchase intention among Dutch consumers according to the extended Theory of Planned Behaviour and determined whether the effects of those determinants differ between male and female consumers. To test the various research hypotheses, an online survey with 499 respondents from a Dutch research panel was employed. Results of the multi-group analysis using a structural equation modelling approach reveal that FT product purchase intention of both male and female consumers are predicated on moral obligation and self-identity. The impact of subjective norm on purchase intention is statistically significant for male consumers only. Analyses reveal that, indeed, the impact of subjective norm on FT product purchase intention is moderated by consumers’ gender.     

The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports

The aim of this research is to investigate the web of business-stakeholder relationships emerging from first integrated reports. Drawn from the stakeholder salience theory, the analysis focuses on some factors that may cause specific stakeholders to be crucial for some organizations and their ability to create value over time. More precisely, findings highlight the importance of industry membership, while entities’ nationality seems not to be a differentiating element. This study contributes to the corporate disclosure literature by analyzing an emerging reporting tool, the integrated report, and demonstrating that the link between some business characteristics and stakeholder salience seems fundamental for the representation of the impact of corporate social and environmental responsibilities on the economic performance. From a practical point of view, the impact of industry membership on corporate disclosures encourages the drafting of differentiated reporting standards across sectors, in order to improve comparability, materiality, and reliability of information.     

Reconciling Alternative Theories for the Safety of Owner–Operators

Motor carrier safety is an important concern of shippers, carriers, policy makers, consignees, insurance providers, and the motoring public. One aspect of carrier safety that has garnered substantial attention is whether carriers making greater use of owner–operators are more or less safe vis‐à‐vis carriers making greater use of employee drivers. Currently, conflicting theoretical predictions exist regarding the direction of this relationship. In this article, we offer a reconciliation of the alternative theoretical predictions by developing a coherent theory that merges sociological rational choice theory and theory regarding motor carrier safety. We subject our theory to empirical testing by fitting a series of seemingly unrelated regression models to a vector of safety measures tracked as part of the Federal Motor Carrier Safety Administration's Compliance, Safety, and Accountability program. Our results are consistent with our proposed theory of owner—operator safety and provide meaningful theoretical and managerial implications and directions for future research.     

Cross-Domain Effects of Ethical Leadership on Employee Family and Life Satisfaction: the Moderating Role of Family-Supportive Supervisor Behaviors

Drawing on the work–family enrichment theory, the present study investigates the cross-domain effects of ethical leadership on employees’ family and life satisfaction. Moreover, it focuses on the mediating role of work–family enrichment (WFE) and the moderated mediation process of family-supportive supervisor behaviors (FSSB) underlying the relationship between ethical leadership and employees’ family and life satisfaction. Using a sample of 371 employees and their immediate supervisors in China, we found that WFE mediated the relationship between ethical leadership and employee-rated and supervisor-rated family and life satisfaction. Moreover, FSSB positively moderated the relationship between ethical leadership and WFE, such that the relationship was strengthened when FSSB were higher. Furthermore, the mediations of WFE between ethical leadership and employee-rated and supervisor-rated family and life satisfaction were also positively moderated by FSSB, such that the indirect effects were stronger when FSSB were higher. The theoretical and managerial implications of our findings are further discussed.     

Rent Sharing and the Compensation of Head Coaches in Power Five College Football

The monopoly and monopsony power of intercollegiate sports create significant rents, but previous studies of intercollegiate football coaches’ salaries implicitly assume that coaches are paid their marginal revenue products. In a two-stage estimation, we show that coaches share in these rents. The first stage shows that several common measures of coaches’ productivity do not affect an athletic department’s variable revenue. When we include these measures in the second-stage salary equation, their impact on pay reflects bargaining power, not productivity. We also find that several measures of fixed revenue, which are independent of the coach’s performance, increase the coach’s pay.     

Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific

In this paper, we focus on the question to what extent machine learning (ML) tools can be used to support systematic literature reviews. We apply a ML approach for topic detection to analyze emerging topics in the literature—our context is accounting and finance research in the Asia–Pacific region. To evaluate the robustness of the approach, we compare findings from the automated ML approach with the results from a manual analysis of the literature. The automated approach uses a keyword algorithm detection mechanism whereby the manual analysis uses common techniques for qualitative data analysis, that is, triangulation between researchers (expert judgement). From our paper, we conclude that both methods have strengths and weaknesses. The automated analysis works well for large corpora of text and provides a very standardized and non-biased way of analyzing the literature. However, the human researcher is potentially better equipped to evaluate current issues and future trends in the literature. Overall, the best results might be achieved when a variety of tools are used together.     

The U-shaped relationship between happiness and age: evidence using world values survey data

The paper retests the U-shaped relationship between happiness and age using the cross-classified multilevel regression procedure and the World Values Survey data. The analysis accounts for period and cohort effects. The results reconfirm the pattern that happiness is U-shaped in the life course. That is, happiness decreases from a high-point in young adulthood, reaches a low-point in midlife, and thereafter increases to arrive at another high-point in old age. The results show that the high-point of happiness in old age is lower than the high-point of happiness in young adulthood. That happiness does not return to its initial high-point after it drops to a low-point in midlife is perhaps another stylized fact in the relationship between happiness and age.     

The Roles of HRM in CSR: Strategic Partnership or Operational Support?

As the implementation of corporate social responsibility (CSR) strategy requires promoting employee participation and initiating meaningful changes in organisational culture, the involvement of the human resource management (HRM) function in policy formulation and implementation is highly desirable. The relationship between the HRM and CSR functions is, however, under-investigated than other areas. Hence, there is a lack of clarity concerning HRM roles and the conditions under which they may be strategic or operational in nature. By drawing on data from interviews with 29 CSR and HRM professionals of large organisations in New Zealand, this paper argues that the role and contribution of the HR function in CSR is contingent on organisational variables such as the CSR structure, the scope and application of CSR and the nature of the HR functions. It concludes that in such contexts HRM is more likely to offer operational support in executing CSR rather than strategic input.     

Towards an operations strategy model of servitization: the role of sustainability pressure

Servitization requires an important strategic shift to drive changes in the operations of manufacturing firms. Using a large-scale survey, the purpose of this paper is (1) to build and validate an operations strategy model of servitization confirming previous case study findings on servitization as a strategic action and (2) to explore the role of sustainability pressures in, and the sustainability performance effects of, pursuing service-based operations strategies. To reach these objectives, a dataset including the responses of 735 manufacturing plants from 21 different countries is analyzed using the PLS-SEM method. The results indicate that the sustainability pressures of stakeholders can push manufacturers to adopt a service-based operations strategy, materializing in the provision of both basic (product-oriented) and advanced (customer-oriented) services (BAS and ADS). Our analysis further indicates that while offering BAS is a precondition for ADS provision, only ADS can offer a competitive edge for manufacturers, both in terms of service and sustainability-related operational performance.