Liquidity constraints,productivity, employment and output: evidence from non-agricultural activities in Bangladesh

This paper examines the role played by liquidity constraints in determining non-agricultural employment, labour productivity and output among poor, landless households. The hypothesis that the provision of credit to poor non-agricultural households on reasonable terms can greatly enhance labour use, and output, thereby reducing poverty is empirically investigated using survey data from rural landless households in Bangladesh. The study's findings indicate that even small amounts of credit on reasonable terms can substantially enhance labour use and income for poor households and that the impact is greatest for the poorest households.     

Conceptualizing Consumer Ethnocentrism in a Developing Country: Validity and Applicability of CETSCALE in Bangladesh

This article argues that the traditional belief that “consumer ethnocentrism is a phenomenon of the developed countries only” is no longer true. To establish this argument, this study assesses the applicability of the Consumer Ethnocentric Tendencies Scale (CETSCALE) to a developing country Bangladesh. The methodology is based on 788 samples collected from 27 districts of Bangladesh. Results show that for three chosen sociodemographic groups namely, students, job holders, and businessmen, the CETSCALE is to a much extent applicable as the groups have shown positive attitudes in retaining 12 to 14 items out of the 17 items of the original scale.     

Stock price informativeness and analyst coverage

We examine whether more analyst coverage translates into more informative stock prices and apply this to both developed and emerging markets. We measure price informativeness using the association between current stock returns and future earnings. We argue that more informative stock prices contain more information about future earnings. Results indicate that analysts' activities do not contribute to the impounding of future earnings information into current stock prices, in accordance with the view that analysts are outsiders who do not have full access to firm‐level information. We also find that analysts specialize according to industry and that “industry expertise” is limited to developed countries. Overall, our evidence is consistent with the explanation that analysts focus on gathering and mapping industry‐ and market‐level information (macroeconomic information) into stock prices. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd.     

Impact of patient portal behavioral engagement on subsistence consumers' wellbeing

Subsistence consumers, representing almost half the global population, live on low incomes, possess low levels of literacy, and generally experience poor health. Technology is a tool used to facilitate stronger connections between consumers and support services, including for subsistence consumers. Given the unique characterization of subsistence marketplaces, research needs to examine potential associations between subsistence consumers' individual resource integration and wellbeing via their behavioral engagement with technologies. Research is also warranted that investigates the factors that can moderate this association. A 45-day customized patient portal app was delivered via 26 healthcare service providers, resulting in the surveying of 336 subsistence consumers who used the portal. The results indicate positive associations between subsistence consumers' individual resource integration, patient portal behavioral engagement, and wellbeing. They also indicate that these associations are strengthened by service provider's resource support and subjective norms, and weakened by medical mistrust. Theoretical and managerial implications from this study's findings are discussed.     

“A healthy outside starts from the inside”: A matter of sustainable consumption behavior in Italy and Pakistan

The aim of this research is to determine people's motives when purchasing organic food and how these motives are moderated by price sensitivity and ethical concerns in a cross-cultural setting. A highly structured questionnaire was used to collect the data from 673 Italian and 594 Pakistani consumers, using the convenience sampling technique. Based on the etic research approach, the measurement invariance tests were performed, and data were analyzed using structural equation modeling. The results indicate that environmental concerns and health-consciousness are significant predictors of subjective norms and purchase attitudes among Italian consumers. Food safety concern proved the strongest predictor of purchase attitude and perceived behavioral control among Pakistani consumers. The results also confirm the moderating role of ethical concerns and price sensitivity in buying organic food in both cultures. In terms of originality, this study fills significant gaps in the literature, particularly regarding the roles of attitude, behavioral control, and subjective norms in consumer buying motives and purchasing intentions in cross-cultural studies but more importantly, the results validate that consumer concerns across the globe are related to the Sustainability Development Goals and the U.N. 2030 agenda, which aptly provides a blue print for the development and developmental goals and concerns across nations.     

Pillion riders' cloth related injuries and helmet wearing patterns: a study of Lahore,Pakistan

This study aims at investigating the burden and pattern of clothing related pillion riders' injuries and their helmet wearing pattern in Lahore, Pakistan. Data were collected for nine months (July 2013 to March 2014), reporting 13,248 motorcycle related injuries, out of which 8751 (66%) cases were related to the clothing related pillion riders' injuries. Out of these injuries 10.30% were severe injuries which can be prevented or reduced by proper safety measure, e.g. wearing helmet. It was also found that most of the fatalities were not wearing helmet. Injuries due to wearing of loose fitting clothes and absence of helmet are not uncommon in Pakistan and other underdeveloped parts of the world. Such accidents may be reduced by creating awareness and safety sense in the riders, where use of safe dress and helmet should be encouraged in order to avoid such fatal damages.     

The Role of Individual Variables,Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and (in Libya) Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world.     

The shopping list in goal-directed shopping: scale development and validation

This paper aims to develop and validate a shopping list scale in a goal-directed shopping context based on three complementary study phases (and literature review): shopper interviews (exploratory stage to identify the items and dimensions), a pilot study with 162 respondents for scale purification, and a refined questionnaire administered to 213 respondents (to establish reliability, convergent, discriminant and nomological validity). An exploratory factor analysis shows that the items load onto four factors: memory aid, money controller, shopping controller, and deviation controller. We performed confirmatory factor analysis to test the model and check for reliability and validity of the anticipated scale. The model fit and reliability levels are acceptable, as are the convergent and discriminant validities of the scale. The scale is a second-order factor, thus satisfying nomological validity. The shopping list scale should be of interest to researchers and retail managers in exploring factors and outcomes of goal-directed shopper behaviour.     

What does ‘solidarity economy’ mean? Contours and feasibility of a theoretical and political project

The market relationships are being contested. This can be seen in the increasing number of alternative social experiments in the ‘North’ and the ‘South’ which propose to think out the present market relationships in a different way, in particular in establishing exchange value and in facilitating access to trade. These practical alternatives are supported by trends in academic circles that over the past three decades have opposed neoliberal capitalism and individualism in today's commercialised society. Calling for greater solidarity and social justice in economic relationships, in particular, partisans of social and solidarity economics (SSE), identifying with these trends, demand new forms of exchange. The objective of this article is to re‐examine these demands. What exactly do the SSE mean by ‘solidarity’ and ‘solidarity‐based economy'? We would like to trace the contours of this theoretical and political project and to assess the practicability of the proposed alternative to neoliberal capitalism.     

Consumer well‐being and social responsibility of subsistence entrepreneurs in subsistence marketplace

Business malpractices, such as the sale of overpriced, underweight and adulterated foodstuffs and essential commodities, can pose serious threats to subsistence consumers' wellbeing, given they are more vulnerable than their affluent counterparts. Drawing on 40 interviews with subsistence entrepreneurs in Bangladesh and Sri Lanka, our findings provide insights into the interplay between religiosity and social responsibility of entrepreneurs. We further explore how socio‐economic conditions and local embeddedness—two important characteristics of individuals in subsistence marketplaces—moderate the relationship between religiosity and social responsibility of entrepreneurs, providing implications for consumer welfare at the macro‐level. Our research makes a distinctive contribution to three streams of literature relating to social responsibility, subsistence marketplaces, and consumer affairs, with specific policy implications.