Status Quo and Potential of XBRL for Business and Information Systems Engineering

The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results show that an empirical-quantitative research design is used most of the time. The contributions vary in substance in terms of research on XBRL and research with XBRL. Research with XBRL focuses on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a result of XBRL as well as the acceptance and enforcement of financial reporting standards. The results point to open issues and are relevant for research and practice.     

Agricultural holdings with undefined boundaries,communal systems and counter‐hegemonies: The persistence of the peasantry in Argentina

The presence of agricultural holdings with undefined boundaries (AHUBs) and their heterogeneous geographical distribution questions the supposed hegemony of agribusiness in Argentina. Given the lack of defined boundaries, these holdings generate a communal culture among dwellers, which is reflected in both the strategies of the use of commons and the initiatives for the defence of land in the conflicts between peasants and entrepreneurs. This article describes two counter‐enclosure experiences that were generated and have developed on the bedrock of AHUBs and a communal matrix. Those defence strategies are employed by families that possess the land but have not title to it, being a defence tactic against attempts of eviction. AHUB not only is a new census category that allows us to enhance our knowledge of the rural world but also proposes modes of production that differ from those of the capitalist model, showing possible counter‐hegemonic development alternatives that arise from the practices used in these holdings.     

Small business survival and inheritance: evidence from Germany

This paper investigates whether small businesses face financial constraints that affect their survival. A model of moral hazard is developed in which financial constraints arise endogenously. The model predicts that higher private assets relax financial constraints and have a positive effect on the firm’s probability of survival. The empirical analysis confirms that the entrepreneur has a higher propensity to stay in business when she inherits capital. This effect is particularly strong for entrepreneurs who switch from self-employment into wage employment.

Is the Ethical Culture of the Organization Associated with Sickness Absence? A Multilevel Analysis in a Public Sector Organization

The main aim of the present study was to examine whether an ethical organizational culture is associated with sickness absence in a Finnish public sector organization at both the individual (within-level) and work unit (between-level) levels. The underlying assumption was that employees working for organizations that are characterized by a strong ethical organizational culture report less sickness absence. The sample consisted of 2192 employees from one public sector city organization that included 246 different work units. Ethical organizational culture was measured with the Corporate Ethical Virtues scale covering eight sub-dimensions. Sickness absence was inquired by asking the participants to report how many days they had been absent from work because of their own sickness over the past year. Multilevel structural equation modelling showed that, at the individual level, perceptions of a strong ethical organizational culture were associated with less sickness absences after controlling for the background factors. This link was not found at the work-unit level. The findings indicate that an ethical organizational culture plays a significant role in enhancing employee well-being measured as sickness absence. It seems that especially supervisor’s ethical role modeling and possibilities to discuss about ethical issues are important factors in preventing sickness absence in the organizations.     

Customer perceived value,satisfaction, and loyalty: the role of willingness to share information

This study proposes and tests an integrative model to examine the relationships among customers’ willingness to share information, satisfaction, perceived value, and loyalty in a retailing context. This study extends research on customers’ willingness to share information from trust and privacy concerns toward key outcome measures such as perceived value, customer satisfaction, and loyalty, and is thus among the first to model customers’ willingness to share information with companies in robust theoretical retailing frameworks. The proposed relationships were tested using data from two retailing contexts – groceries (N = 429) and do-it-yourself (DIY) (N = 895). Findings from the two samples suggest that both perceived value and satisfaction are significant determinants of customers’ willingness to share information with a company. Although some differences emerge in the two studies, structural modeling largely supports the hypothesized framework and positions customers’ willingness to share information as an important antecedent of their loyalty intentions and behavior. This study provides practitioners with preliminary insight into the relationship between willingness to share information and perceived value, customer satisfaction, and customer loyalty. This study advances retailing research, as it is one of the few empirical studies investigating the role of customers’ willingness to share information in driving loyalty and its relationship with perceived value and satisfaction in a retailing context.     

Effects of time pressure,type of shopping,and store attributes on consumers’ satisfaction with grocery shopping

The aim of this study is to investigate whether satisfaction with grocery stores is affected by type of grocery shopping in conjunction with time pressure, and which attributes are important for satisfaction. Fictitious grocery stores are constructed according to a fractional factorial design by varying access, price level, supply quality/range, and service quality. In an Internet survey, 1023 Swedish consumers rated satisfaction with major vs. fill-in shopping imagining they were under high or low time pressure. The results showed that satisfaction is higher for fill-in shopping than major shopping, that time pressure has no effect on satisfaction, and that price level, service quality, and product quality/range are more important for satisfaction with major shopping, whereas access is more important for satisfaction with fill-in shopping. It is also found that the importance of attributes for satisfaction depends on type of shopping more than on individual characteristics.