Exploring the link between internationalization of top management and accounting quality: The CFO’s international experience matters

This study examines whether and how top management internationalization is associated with accounting quality. We combine upper echelons perspectives, agency theory, human capital theory and accounting research, and demonstrate that top management internationalization mitigates the level of managerial discretion in financial reporting. By decomposing the top management team, our analysis reveals that higher levels of accounting quality are associated with the internationalization of the CFO, not the internationalization of the CEO. In particular, we find that CFO’s international education and international work experience are important factors in higher accounting quality.     

Profiling the modern white-collar criminal: An overview of Utah’s white-collar crime registry

White-collar crime continues to be a central challenge for individuals, organizations, and consumers. Due to the substantial social harm caused by white-collar crime, there has been a focus on prevention and detection strategies, including profiling offenders in an effort to understand their motives, targets, and modus operandi. Despite advances in profiling white-collar offenders, these profiles have relied heavily on the same thirty-year-old, federal-level database limited to major urban areas, which may obscure changes in the sociodemographics of white-collar offenders. Based on Utah’s more recent White-Collar Crime Registry, this article seeks to better identify the profiles of modern white-collar offenders. Our findings uncovered three distinct types of white-collar criminals: The Tech Scammer, the Ponzi Schemer, and the Insurance Fraudster. Despite the registry’s limitations as a database, we offer recommendations regarding the prevention and detection of such offenders. With a more in-depth understanding of the modern white-collar criminal, managers will be better positioned to manage white-collar crime in the workplace.     

The missing link? Understanding the relationship between individual and organisational learning

This article recognises that individual learning plays a key role in organisational learning. It identifies that there has been little empirical research to date exploring the interaction between individual and organisational learning. New research is presented from a company engaged in organisational learning, by a case study investigation utilising qualitative and quantitative research methods. The article explores key issues in training and development related to the interaction of individual and organisational learning, and concludes that individual learning is related to organisational learning through a range of factors including positive learning climate, active informal learning by individuals, and effective communication of skills and knowledge.     

Language ability and entrepreneurship education: Necessary skills for Europe’s start-ups?

Language ability and entrepreneurial education are seen as essential resources for start-ups operating in intensified landscapes of internationalisation and globalisation. Deemed as the necessary skills for corporate effectiveness vis-à-vis rivals, this paper responds to calls for increased understandings of cultural components as vital to entrepreneurship and the product of institutional forces. Thus, it explores (a) the impact language ability has on start-up expansion; (b) the perceptions of international relations as based on language ability as a tool for cross-cultural communication; and (c) the role of educational context from the entrepreneurs’ perspective. Based on interviews from European online start-ups across three discrete contexts—Finland, Portugal and Sweden—it concludes that contextual trends regarding language and education are founded upon the cultural-cognitive and normative pillars of institutionalisation. Further, by combining actor-context perspectives, it poses that language ability and education are resources borne from the domestic environment which positively moderate the start-up’s international success. Nevertheless, the notion of learnt entrepreneurship remains contested. Taken together, this study contributes by offering deeper insight into the role of context on entrepreneurial tendencies by combining resource and institutional perspectives.     

Exploring the Impacts of McService on Customers’ Loyalty: An Emerging Market’s Perspective

The aim of the study is to examine the key service quality attributes that affect Korean consumers’ loyalty toward McDonald’s in Korea. A survey instrument was developed to examine the key service quality attributes that influenc Korean consumers’ loyalty. The surveys were distributed to Korean college students. The results of the study suggest that social place and employee service quality are the two major dimensions that significantly affect Korean respondents’ intent to return to McDonald’s. Interestingly, convenience, value, and food quality were not found to be major dimensions that impact Korean respondents’ intention to return to McDonald’s. This finding is starkly different from the common belief that McService is based on value and covenience, as emphasized by McDonald’s value statements. The results of the study suggests that Korean consumers view McDonald’s as a social gathering place and expect high service quality from McDonald’s.     

Are the self-employed really jacks-of-all-trades? Testing the assumptions and implications of Lazear’s theory of entrepreneurship with German data

Using a large representative German data set and various concepts of self-employment, this paper tests the “jack-of-all-trades” view of entrepreneurship by Lazear (Am Econ Rev 94(2): 208–211, 2004). Consistent with its theoretical assumptions we find that self-employed individuals perform more tasks and that their work requires more skills than that of paid employees. In contrast to Lazear’s assumptions, however, self-employed individuals do not just need more basic but also more expert skills than employees. Our results also provide rather limited support for the idea that human capital investment patterns differ between those who become self-employed and those ending up in paid employment.     

Burger King and McDonald’s: Where’s the Spillover?

This paper studies how spillover effects from competitors’ choices affect a firm’s decision to open a store. Using panel data from the UK’s fast food industry, I propose and estimate a game of entry under incomplete information that incorporates spillover effects between firms’ entry decisions. A positive spillover is identified for Burger King – increasing the stock of existing McDonald’s by one outlet increases Burger King’s estimated equilibrium probability of opening a new store by approximately 18 percentage points. Furthermore, the estimated model suggests that this spillover affects Burger King’s variable profit, as opposed to its fixed cost of entry. It is less clear whether this externality matters for McDonald’s.     

The effects of subsidiary’s leadership and entrepreneurship on international marketing knowledge transfer and new product development

This study investigates the role of a strong subsidiary leadership and entrepreneurial culture in the promotion of marketing knowledge inflows. We further examine their consequences on the subsidiary’s ability to develop new products when moderated by the tacitness of knowledge. The data were collected from 202 Portuguese subsidiaries of multinational corporations and were analyzed using partial least squares structural equation modelling to test the hypotheses. The results indicate that subsidiaries’ strong leadership support and entrepreneurial culture are fundamental mechanisms that foster marketing knowledge inflows from both the headquarters and peer subsidiaries. Moreover, marketing knowledge inflows enhance the focal subsidiary’s innovation abilities. We also find that tacit knowledge exerts contradictory moderating effects on the transfers of marketing knowledge, carrying distinct implications for a subsidiary’s knowledge management. The results expand our understanding of the effectiveness of transferring marketing knowledge among multinational corporations’ (MNCs) subsidiaries.     

The Moderating Effect of Supervisor’s Behavioral Integrity on the Relationship between Regulatory Focus and Impression Management

The desire to control how others see us is a ubiquitous phenomenon. Decades of research have suggested that the results associated with how others see us are too great an influence to ignore. The tactics we use and behaviors we engage in to control how others see us is known as impression management. This study examines the relationship between regulatory focus and the use of exemplification or supplication impression management tactics. We use regulatory focus theory to examine this phenomenon. First, we investigate the main effects that occur between prevention-focused individuals and exemplification, and between promotion-focused individuals and exemplification and supplication. We then introduce supervisor behavioral integrity as a moderator between regulatory focus and impression management. Our findings suggest a positive relationship between prevention-focused and exemplification, and between promotion-focused and exemplification and supplication. We also find that behavioral integrity strengthens the relationship between prevention-focused and exemplification and promotion-focused and supplication, but not promotion-focused and exemplification. Implications and future research directions are discussed.     

Do HRD investment strategies pay? Exploring the relationship between lifelong learning and psychological contracts

In the context of the debate over the returns on investment from company-level HRD strategies, this article explores the relationship between a programme of lifelong learning and employee perceptions of their psychological contracts. It does so through an analysis of quantitative and qualitative data drawn from a longitudinal case study of a well-known Scottish company. The data provide evidence of a positive relationship between the lifelong learning programme and employee perceptions of careers, fairness, and certain key outcomes of psycho-logical contracts, even when the company reduced its previous commitment to job security. This finding allows us to speculate on the positive relationship between HRD and trust relations and the importance of this relationship for future organisational change in the plant.     

Moral Reasoning in Computer-Based Task Environments: Exploring the Interplay between Cognitive and Technological Factors on Individuals’ Propensity to Break Rules

This study examines the relationship between cognitive moral development (CMD), productivity features of information technology (IT) and unethical behavior or misconduct. Using an experimental design that randomly assigns subjects to one of four unique technology conditions, we assess the relationship between a subjects?? predominant level of CMD and ethical misconduct on IT-oriented work tasks. Our results show that both higher levels of CMD and increased levels of IT productivity features at one??s disposal have a significant role to play in explaining observed behavior in our sample. We find that CMD as measured by the Defining Issues Test??s P-score is negatively related to task misconduct. Conversely, IT productivity features such as copy-and-paste are positively related to task misconduct. In addition, the CMD??misconduct relationship is significantly diminished by the introduction of IT productivity features. Lastly, a series of hazard analyses are conducted to explore the boundaries of our principal findings. These results demonstrate the significant role of technology in enabling negative behavior and the relative inability of subjects?? use of principled moral reasoning to overcome it. Implications of these findings for academics and business managers are offered, as well as recommendations for mitigating misconduct in both academic and workplace environments.     

Exploring the influence of media exposure and cultural values on Korean immigrants’ advertising evaluations

This study investigated how mass media exposure and cultural values influence Korean immigrants’ responses to models in print advertising. In a between-subject design, participants viewed advertisements featuring either Caucasian or Asian models. The results of structural equation modelling show that there are significant relationships between mass media exposure, cultural values, and attitudes towards advertising models. Media exposure and cultural values predict attitudes towards advertising models, such that Korean immigrants who are exposed to Korean mass media and demonstrate Korean values show positive evaluations of Asian models, whereas Korean immigrants who are exposed to American mass media tend to show positive evaluations of Caucasian models. Results are explained according to acculturation processes within the Social Cognitive Theory and Communication Accommodation Theory (CAT).     

In the Bear’s Shadow? Russia’s International Image and Its Influence on Investments of Russian Companies in Post-Socialist Europe

The paper examines Russia’s international image and its influence on investment by Russian companies in post-socialist Europe. Findings are based on the cases of Gazprom’s South Stream Pipeline project, and Sberbank’s acquisition of Volksbank’s Central and Eastern European assets in Hungary and Serbia. The paper demonstrates that international positions and economic interests of two countries determinate decisions regarding investments of Russian companies, while Russia’s image to some extent accelerates these decisions in Serbia. The paper is based on the results of interviews with representatives of business communities conducted in Hungary and Serbia in 2012–2017, professional reports, and official documents.     

Exploring the relationship between employees’ CSR perceptions and intention to emigrate: Evidence from a developing country

This study contributes to the burgeoning research on corporate social responsibility (CSR) at the individual level of analysis, in a hitherto largely neglected developing country context. Using survey information collected from 297 employees in public and private enterprises in Kosovo, this study examines how and to what extent employees’ perceptions of their employer's CSR activities are associated with their intention to emigrate. Applying a needs-based framework, this research provides evidence that employees’ perceptions of CSR are positively related to the meaningfulness of their work and job satisfaction and negatively related to intention to emigrate. Additionally, results confirm that the association between CSR perceptions and emigration intention is mediated by the meaningfulness of work and job satisfaction. From a practical point of view, this research should encourage private and public enterprises in developing countries to enhance and extend their CSR engagement.     

What’s in a crowd? Exploring crowdsourced versus traditional customer participation in the innovation process

This study explores the emerging crowdsourcing phenomenon, that is, the outsourcing of idea generation to the product users (‘the crowd’), typically via online platforms to interact with many and diverse customers and glean valuable market insights. The study focuses on this phenomenon and the factors that determine the value of crowdsourced customer participation over more traditional market research methods. The authors present the results of an extensive, in-depth qualitative case-study analysis pertaining to the media industry. The authors find that crowdsourced customer participation is not consistently superior in enabling firms to discover how to serve their customers better. Instead, the results unearth a catalogue of seven interrelated value determinants that show where the boundaries of both crowdsourcing and traditional customer participation in innovation lie. These value determinants fall into three main categories: (1) innovation-specific value determinants, (2) firm-specific value determinants, and (3) managerial value determinants.     

Exploring store format development and its influence on store image and store clientele – the case of IKEA’s development of an inner-city store format

Abstract

A changed technological landscape and radically changed consumer behavior are forcing retailers to rethink their business models, retail formats, and retail offerings. The global retailer IKEA is no exception in this development. Recently, the traditional IKEA format, which has been so successfully duplicated across the world over the years, has been complemented with other formats that are new and innovative for IKEA. Based on an empirical investigation of consumer perceptions of the store format development in Hamburg-Altona, Germany, the present study explores format development and its influence on store image and clientele, considering also the purpose of visiting IKEA and how this seems to have changed with the introduction of the new format. We also discuss the core aspects of the IKEA formats, and the fact that although some things have changed, others have stayed the same to preserve the IKEA image.     

Gender’s moderating role in the relationship between organisational form and performance in the Spanish supermarket industry

This research seeks to discover how the organisational form (franchising vs. vertical integration) of 305 supermarkets belonging to a Spanish franchise chain influences unit-level performance measured through three key performance indicators commonly used in the retail literature: sales per square metre, sales per employee, and service quality scores. Additionally, we assess the moderating role of the manager's gender in each individual supermarket. We have analysed the research questions using multivariate analyses, with a panel dataset that includes quarterly establishment-level data covering the period from January 2017 to December 2019. We have found that franchised supermarkets record higher sales both per square metre and per employee than vertically integrated ones. This positive effect of franchising is lower in establishments run by females than in those run by males. The findings also reveal that franchised supermarkets record lower service quality scores than their company-owned counterparts, and this negative effect is again lower in establishments managed by females than in those managed by males.     

Where Should Articles on the Link between Tobacco Advertising and Consumption Be Published?

Abstract

Articles on tobacco advertising's impact should be published in the Journal of Advertising or in comparable specialized scholarly outlets such as the Journal of Consumer Research, Journal of Marketing and Journal of Advertising Research, plus economic journals for econometric analyses. Instead, many analyses of the relationship between tobacco advertising and consumption as well as of smoking initiation and prevalence as related to advertising, can now be found in such publications as the Journal of the American Medical Association (JAMA), the British Journal of Addiction, the New England Journal of Medicine, and the Journal of Health Politics, Policy and Law. To add insult to injury, those articles are the ones that are frequently quoted on the front pages or in the health columns of major newspapers and magazines as well as by the broadcast media. What is going on here? Should we, as advertising scholars, care about these developments?