Extinction accounting and accountability: Empirical evidence from the west European tissue industry

Recently, human activities are more and more invasive with respect to biodiversity. Several studies highlighted the key role played by accountants in contributing to the development of tools able to support company in assessing, reporting, and disseminating, as well as accomplishing, the preservation of natural species and ecosystems (King and Atkins, 2016). Corporate reporting of environmental information might increase the credibility of forest certifications, given that some scholars argued that certified forests are not often run, in a sustainable way. Moreover, certifications sometimes cover harmful forest practices (Elad, 2014) and do not ensure a good quality of environmental reporting and performance. The research question therefore intends to explore how extinction accounting and accountability (EAA) is able to reflect ex post the company's business strategy and, at the same time, influence ex ante its formulation by easing the prevention of deforestation risk and addressing the issue of credibility through specific actions. In more detail, the “Emancipatory Framework for Extinction Accounting and Accountability” (EFEAA) (Atkins and Maroun, 2018) was tested using content and interpretative analyses based on the reports inherent to top four companies working in West Europe in the tissue industry, where the preservation of forest heritage is a “compulsory route” for assuring the business sustainability, in terms of both raw material renewal and brand reputation. The findings highlighted the first attempt to carry out a qualitative research over the management of forest issues. In our study, companies tend to report advantages arising from the use of forest, but this kind of disclosure is too generic without providing evidence over the ecosystem services forests produce. Moreover, firm size affects the quantity and the quality of disclosure. At last, managerial implications and future research avenues are outlined and discussed.     

Internet-Based Relationship Marketing: A Sub-Saharan African Perspective

Establishing, maintaining, and enhancing relationships over the Internet have progressively gained global attention. Nevertheless, the dawn of this modernization draws many theoretical debates and practical concerns, some of which have received little research attention, especially within the Sub-Saharan region of Africa. On this premise, we explored the contemporary practice, challenges, and benefits of Internet-based relationship marketing (RM) within the Ghanaian telecommunication industry. Expert interviews with 12 employees from four telecommunication firms elicited a wealth of experiential data analyzed thematically to understand the practice, challenges, and emerging benefits of Internet-based RM. Our findings suggest that issues of privacy concerns, erosion of face-to-face communication, and the tendency of unsolicited communication do not necessarily militate Internet-based RM within the Ghanaian telecommunication industry. We also identified emerging benefits, including online “virality,” a discovery environment, and improved firm reputation. We suggest enhancing online personalization through empathy, creating value with analytic information and managerial openness, and supporting enhanced knowledge development within the area. Directions for future studies include the possibility of comparative studies across service industries and examining the role of content marketing in Internet-based relationships. The challenge of exploring Internet-based RM was similar to hitting a moving target, as the use of the Internet for relationship marketing activities is constantly evolving. Additionally, our findings and conclusion are confined to the knowledge contribution of the experts interviewed. As one of the few studies within the Sub-Saharan region, we expand contributions from the Sub-Saharan domain. The findings of this study also bring to light new insights for establishing, maintaining, and enhancing Internet-based relationships.     

Ghanaian school-going adolescents’ self-perceived barriers of access to quality education: A qualitative study

Social equality has emerged as one of the important ideals of human society, especially for development. Moreover, education has featured prominently among the many key drivers of equality. However, in developing nations like Ghana, education represents one of the areas in which gross inequality has eroded the country’s potential for attaining equality and development. The aim of the current study was to explore adolescents’ self-perceived barriers regarding access to quality education in the Northern Region of Ghana and provide suggestions on the way forward. A sample of 18 school-going adolescents from six secondary schools within the Northern Region of Ghana was purposively selected to participate in face-to-face interviews. The barriers identified included limited resources, gender disparities and a multi-dimension nature of poverty. Implications for policy and research are discussed.     

Why do firms delete brands? Insights from a qualitative study

Large consumer goods firms manage and market an assortment of brands and consistently deal with strategic challenges related to brand portfolio management, such as creating or acquiring brands, growing brand equity, managing brands in the portfolio and deleting brands. There is substantial research on several areas of brand portfolio management except in the area of brand deletion. This situation exists despite the fact that deleting weak brands has important implications for a firm and its brand portfolio. Therefore, it is critical to understand why firms delete brands from their portfolios. This research applies a qualitative approach using semi-structured interviews and thematic analysis in the context of firms that adopt a ‘house of brands’ brand architecture and presents findings guided by the strategic decision-making literature.     

Making out and making do: how employees resist and make organisational change work through consent in a UK bank

This article draws on fieldwork conducted in the back‐office of a major retail UK bank and explores how, when introducing change, management drew on contradictory normative and rational discourses. Its primary concern is to explore how, in this context, employees engaged in contradictory acts that combined elements of both resistance (‘making out’) and consent (‘making do’) that are difficult to disentangle. It is argued that although both are moves within the game, they can be distinguished from each other because the former works against the grain of corporate intentions, whereas the latter works with them.     

All of work? All of life? Reconceptualising work‐life balance for the 21st century

This paper argues that the study of work‐life balance to date has, in the main, adopted a restricted conception of both “work” and “life”, which does not take account of recent developments in life worlds, working arrangements and employment relationships. “Life” has hitherto been viewed as largely comprising caring activities for dependent children, whereas “work” has been premised largely on a traditional model of work, characterised by full‐time, permanent employment with one employer and a conventional understanding of what work involves. This means that extant research and theory only provides a partial view of the work‐life needs and experiences of the workforce. In the paper, we propose extending conceptions of both work and life to incorporate different life worlds and social groups and different working arrangements and employment relationships.     

Sustainability in the Transport and Logistics Sector: Lacking Environmental Measures

Sustainability as part of the development of companies' business strategies is gaining in importance. Due to its impact on the environment, this is particularly essential for companies of the transport and logistics sector. This paper explores several factors that influence the environmental behaviour of transport and logistics companies in Austria. It discusses the importance of the economic impact on environmental management decision in detail and analyses the sector's specific characteristics in terms of environmental behavior. A case‐based approach involving multiple field studies with face‐to‐face expert interviews and secondary data analysis was used to evaluate environmental performance and specific practices. Using selected cases, we will demonstrate how environmental measures contribute to overall business performance and draw general conclusions regarding the transport and logistics sector. Furthermore, suggestions are given as to how the government can further support transport and logistics companies in this regard. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.     

Discovering India's three levels of luxury consumption: An exploratory research to find a conceptual framework

Luxury marketing research has moved from functional product attributes to a ‘democratized’ view in emerging economies. This seems to be based on the development of interactive and digital communications. Luxury research studies have historically focused on the brand's and marketer's perspectives. Thus, little attention has been given to the consumer's view of what we consider to be the individual drivers, i.e., the ‘inner and outer self’ and how that impacts luxury consumption. This paper presents a framework of luxury and self, using concepts such as interdependent or outer, independent or inner, and a new concept of ‘digital self’. These appear as three levels of luxury consumption, i.e., conspicuous, individual, and interactive. The interdependent self is influenced by the external motives and leads to conspicuous luxury behavior. Individual self is affected by internal motives and thus influences individual luxury consumption. Digital self affects the networks of motive and relationships and thereby impacts interactive luxury consumption and behavior.     

The commercialisation of subsistence farms: Evidence from the new member states of the EU

For selected regions of five EU Member States (Bulgaria, Hungary, Poland, Romania and Slovenia), this paper examines the determinants of the commercialisation of (semi)subsistence farms. While subsistence farming has become an important feature of the EU, there is a lack of evidence on its spatial distribution, importance and reasons for persistence. The analysis utilises cross-regional survey data and qualitative interviews. Results suggest the absence of a subsistence poverty trap driven by either farmer perceptions or transactions costs although capital endowment appears to play a significant part. On the other hand the degree of market engagement depends on access costs, which vary with location, households’ productive assets, specialisation, and risk propensity. Implications for land use policy are discussed.