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This article examines corporate social disclosures (CSD) in an African developing economy (Mauritius) as provided in the annual
reports of listed companies from 2004 to 2007. Informed by the country’s social, political and economic context and legitimacy
theory, we hypothesise that the extent and variety of CSD themes (social, ethics, environment and health and safety) will
be enhanced post-2004 and will be influenced by profitability, size, leverage and industry affiliation. We find a significant
increase in the volume and variety of CSD, although information in relation to social activities remains the most prominent
form of disclosure. This is in contrast to previous studies which reported on the primacy of employee disclosures in developing
countries. Using a pooled regression analysis, we also observe that size does explain variations in overall CSD and social
disclosures, whilst leverage is positively related to changes in environmental and health and safety disclosures. There is
no profitability relationship, and the effects of industry affiliation on CSD are non-significant or contrary to expectations.
Overall, we assert that legitimacy, as a strategic and managerially driven approach favouring symbolic actions, is the prevailing
motivation underlying the progression of CSD in Mauritius. 相似文献
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Restaurant unhygienic affairs have concerned consumers and policy makers alike since the onset of COVID-19 pandemic. The current study incorporates restaurant hygiene attributes—consumers-use spaces, personal hygiene of staff, workplace hygiene— and their association with consumers’ fear of COVID-19 (CFC). Moreover, how CFC educes consumers’ psychological distress (CSD) and the consequent behavioral reactions—preventive behavior (PB) and revisit intention (RI)— has been examined. Furthermore, perceived vulnerability (PV) employed as a moderator between hygiene attributes and CFC. Data collected from 407 respondents via Chinese online platform was analyzed in SPSS 25.0 and AMOS 24.0. Results showed significant association between hygiene attributes and CFC. Similarly, CFC significantly engenders CSD, which consequently effects PB. Contrarily to our hypothesis, CSD positively developed RI. Lastly, PV moderated the relationships between antecedents and CFC. Findings add to the literature of health management, consumer psychology, and service management with practical relevance, followed by limitations and potential future avenues. 相似文献
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Brian R. Murtha Tasadduq A. Shervani Goutam N. Challagalla Bradley L. Kirkman 《Journal of Business Research》2014
It is often the case that members of selling centers are governed by different control systems (i.e., some selling center members are governed more by behavior controls while others are governed more by outcome controls). Surprisingly, there is little research which examines the impact of control system diversity (CSD) on selling center processes (e.g., decision comprehensiveness) and outcomes (e.g., performance). The present research integrates the literature on psychological stakes to show that CSD is positively related to decision comprehensiveness when psychological stakes are high but not when they are low. Decision comprehensiveness, in turn, is positively related to performance. This research uses data from multiple sources across 61 selling centers to provide novel insights into a new form of diversity and the under researched context of selling centers. 相似文献
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Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors’ Websites
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Frédérique Déjean 《Journal of Small Business Management》2015,53(2):321-339
This paper explores corporate social responsibility (CSR) within the franchising sector. More specifically, using regulation theory, stakeholder–agency theory, transaction cost analysis, and literature on plural form, along with an empirical study conducted on the franchising sector in the French market, we find significant and positive relationships between chain size and the extent of corporate social disclosure (CSD) on franchisors’ websites and between the percentage of company‐owned units within the chain and the extent of CSD on franchisors’ websites. Moreover, though findings reveal that 86.03 percent of the 136 sampled franchisors communicate about at least one of their CSR activities on their websites, differences in terms of highlighted categories (e.g., environment, human resources, and products) and the extent of available CSR information exist. 相似文献
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《Journal of East-West Business》2013,19(1):27-41
This paper offers an alternative classification/clustering of the countries in Central and Eastern Europe on the dimensions of marketization and Westernization. It argues that these dimensions are more useful to marketing analysts anrother marketing practitioners in their attempt to understand the complex markets of Central and Eastern Europe, since they are more focused and directly relevant to the practice of marketing, compared to the broader dimensions most often used to define marketing developments in the region: economic development and culture. 相似文献
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Noël Albert Dwight Merunka Pierre Valette-Florence 《Journal of Business Research》2008,61(10):1062-1075
Consumers may develop feelings of love toward some brands, but the meaning and underlying dimensions of this construct require further development. Through an exploratory Internet study of 843 respondents in France, this research used both qualitative and quantitative approaches to explore the concept of love. Eleven dimensions emerge through a correspondence analysis and the concomitant use of a multiple correspondence analysis and cluster analysis of the wording that respondents use to describe their feeling of love and the special type of relationships they have with the brands they love. These dimensions identified in France compare to dimensions of love found in previous research conducted in the United States. 相似文献
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Bella L. Galperin Filiz Tabak Shohreh A. Kaynama F. Frank Ghannadian 《Journal of Education for Business》2017,92(7):347-357
The authors examine the development and implementation of measures for the 2013 Association to Advance Collegiate Schools of Business (AACSB) thematic dimensions of innovation, engagement, and impact (IEI) at two AACSB-accredited business schools. Agreement exists among faculty in Study 1 that IEI should be viewed as interrelated and overlapping concentric circles rather than separate dimensions. Study 2 findings suggest the importance of dialogue with faculty during the implementation process to further clarify the conceptual IEI boundaries. Overall, the authors' findings can assist schools in ensuring that the development and implementation of IEI themes in their institutions are consistent with the AACSB standards. 相似文献
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Bahtışen Kavak Eda Gürel Canan Eryiğit Öznur Özkan Tektaş 《Journal of Business Ethics》2009,88(1):115-135
This study investigates the possible effects of self-concept, self-monitoring, and moral development level on dimensions of
consumers’ ethical attitudes. “Actively benefiting from illegal activities,” “actively benefiting from deceptive practices,”
and “no harm/no foul 1–2” are defined by factor analysis as four dimensions of Turkish consumers’ ethical attitudes. Logistic
regression analysis is applied to data collected from 516 Turkish households. Results indicate that self-monitoring and moral
development level predicted consumer ethics in relation to “actively benefiting from questionable practices” and “no harm/no
foul” dimensions. Actual self-concept is also a predictor variable in relation to “no harm/no foul” dimension. Age and gender
make significant differences in consumers’ ethical attribute dimensions. 相似文献
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Unfolding market vision quality: understanding its dimensions,drivers, and before-launch performance
ABSTRACTWhile prior research has recognised the importance of developing radical and really new product innovations for long-term business success, the factors underpinning successful development of such ‘market-driving’ innovations remain elusive. This study unfolds the extrinsic and intrinsic dimensions of market vision (MV) quality and investigates their drivers, the organisational and individual dimensions of market visioning competence (MVC). Further, it examines the extent to which MV dimensions influence before-launch performance – specifically, the ability to maintain breakthrough integrity (BI) of new products and achieve early success with customers (ESC) with market-driving innovations. Using a sample of 179 managers of innovative companies in Thailand, the results highlight that the MVC organisational dimension acts as a key driver for both dimensions of MV quality. While the MV extrinsic dimension influences BI, the instrinsic dimension of MV influences ESC – and ultimately, BI influences ESC. Research implications exist to advance the development of market-driving innovations. 相似文献
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Seyedeh Khadijeh Taghizadeh Syed Abidur Rahman Malliga Marimuthu 《Journal of Strategic Marketing》2019,27(6):483-504
This study examines the relationship between value co-creation process, idea generation and new service development performance from the perspective of telecommunication companies. Two dimensions of idea generation tested in this framework are internal and external idea generation, and the probable relationship between these two dimensions is further investigated. The data were collected from 78 marketing managers and were statistically analyzed. The findings show that value co-creation crucially influences both external idea generation and internal idea generation, however, the new service development performance can be enhanced through internal idea generation. Nonetheless, the results show that the external idea generation is vital to influence internal idea generation. This study extends theoretical understanding of how to leverage the value co-creation process for idea generation happenings, while the practical contribution of the research is to realize that new service development performance demands internal idea generation, which is supported with external resources of idea generation. 相似文献
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服务化是制造业升级的重要途径,企业采用服务化战略实现由制造向服务转变,可以获得新的竞争优势。文章通过梳理国内外服务化理论的经典文献,阐述服务化的定义、目标与研究内容,归纳理论构成的主要维度:影响因素、发展策略和管理模式,并详细介绍了各维度的主要观点和演化过程。最后,基于对现有研究成果的总结和评述,运用系统思维和价值共创等概念,构建了服务化理论框架,并探索未来的理论发展方向。 相似文献
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《International Business Review》2021,30(6):101867
While many models describe efforts to build brand identity, none specifies the brand identity development for small firms facing uncertainty, such as rapidly internationalizing international new ventures. By examining four such case firms informed by interviews and archival data spanning five years, this study identifies three brand identity development states: unbranded, sporadically branded, and focused branded international new ventures. Brand values, brand personality, and brand relationships are critical brand identity dimensions that manifest in the three states. A related model and propositions help explicate how uncertainty owing to psychic distance moderates the impact of decision-making logics on brand identity development. We show how the role of decision-making logic affects the prominence given to different dimensions of brand identity in the developmental states. Moreover, we reveal the associated change and state mechanism allowing for the rapid advancement of brand identity states in international new ventures. 相似文献
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This research provides new knowledge on the development of marketing strategies in international new ventures (INVs) by applying the concept of entrepreneurial marketing to these early internationalizing firms. Using a qualitative approach, the authors identify the key dimensions of this concept in INVs, namely innovativeness and adaptation, and elaborate on both the defining elements and the development of these dimensions. They suggest that the innovativeness and adaptation of marketing strategies decrease during the global growth of INVs. Other contextual issues also underlie the development of international entrepreneurial marketing strategies; in particular, they appear to reflect the turbulence and global diversity of the environment and the market orientation of the INV. The marketing performance of INVs is determined by the fit between international entrepreneurial marketing strategies and the internal and external contingencies of the firm. Propositions for future research and managerial implications are provided. 相似文献
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Internationalising Entrepreneurship Education 总被引:1,自引:0,他引:1
Jim Bell Ian Callaghan Dave Demick Fred Scharf 《Journal of International Entrepreneurship》2004,2(1-2):109-124
Despite growing policy and research interest in small firm internationalisation, little attention has been focused on the international dimensions of entrepreneurship and even less on the academic formation and personal/professional development of international entrepreneurs. The need to address these issues is particularly crucial in light of the emergence of small entrepreneurial “born global” firms that have able to take advantage of technological advances to internationalise rapidly. This contribution outlines and evaluates approaches that have been adopted to embed international entrepreneurship dimensions in undergraduate and postgraduate business programmes in Ireland. The authors contend that many of these mechanisms are eminently transferable to educational programmes in other locations. 相似文献
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Nurullah Gur 《The journal of international trade & economic development》2016,25(2):213-239
In this paper, we test whether financial system affects the export performance of R&D intensive industries. We consider four different dimensions of financial system: (1) financial development, (2) financial liberalization, (3) financial integration and (4) foreign banks. Our results show that financial development and financial integration increase exports relatively more in R&D intensive industries. These effects are highly robust. Financial liberalization and foreign banks do not have such effects. Our results also show that the positive effect of financial integration disappears when the quality of institutions and the level of financial development are low. To the best of our knowledge, this paper is the first study that examines the effects of different dimensions of financial system on exports through R&D channel. 相似文献
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The authors propose the integrity capacity construct with its four dimensions (process, judgment, development and system dimensions) as a framework for analyzing and resolving behavioral, moral and legal complexity in business ethics' issues at the individual and collective levels. They claim that moral progress in business comes about through the increase in stakeholders who regularly handle moral complexity by demonstrating process, judgment, developmental and system integrity capacity domestically and globally. 相似文献