The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality

Increased business complexities coupled with enhanced global transformation have propelled corporations to behave as responsible citizens to drive the sustainability agenda. Many corporations incorporate their affirmative commitment to sustainable business practices into their corporate identities and give evidence for this in their sustainability reports. This paper examines the role of the board of directors in sustainability reporting quality (SRQ) in the Asia‐Pacific region. Based on a cross‐sectional study of 113 companies from 12 countries in the region, we find that the SRQ in the region leaves much room for improvement. However, we find that the institutionalization of the concept of corporate social responsibility (CSR) in an organization provides a sound foundation for enhancing SRQ. We find that the value of CSR anchored in the vision and/ or mission statement and strategic alliances fostered with non‐governmental organizations are positively associated with SRQ. This study contributes to strengthening the understanding, promoting discussion on the state of sustainability reporting in the Asia‐Pacific context and laying a solid foundation for more aggressive efforts to enhance SRQ. The study identifies the significant drivers currently associated with SRQ. The weak role of the board of directors in upholding the sustainable development agenda through the reporting process is highlighted. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.     

The intellectual core of enterprise information systems: a co-citation analysis

Enterprise information systems (EISs) have evolved in the past 20 years, attracting the attention of international practitioners and scholars. Although literature reviews and analyses have been conducted to examine the multiple dimensions of EISs, no co-citation analysis has been conducted to examine the knowledge structures involved in EIS studies; thus, the current study fills this research gap. This study investigated the intellectual structures of EISs. All data source documents (1083 articles and 24,090 citations) were obtained from the Institute for Scientific Information Web of Knowledge database. A co-citation analysis was used to analyse EIS data. By using factor analysis, we identified eight critical factors: (a) factors affecting the implementation and success of information systems (ISs); (b) the successful implementation of enterprise resource planning (ERP); (c) IS evaluation and success, (d) system science studies; (e) factors influencing ERP success; (f) case research and theoretical models; (g) user acceptance of information technology; and (h) IS frameworks. Multidimensional scaling and cluster analysis were used to visually map the resultant EIS knowledge. It is difficult to implement an EIS in an enterprise and each organisation exhibits specific considerations. The current findings indicate that managers must focus on ameliorating inferior project performance levels, enabling a transition from ‘vicious’ to ‘virtuous’ projects. Successful EIS implementation yields substantial organisational advantages.     

Moderating effect of privacy concerns and subjective norms between satisfaction and repurchase of airline e-ticket through airline-ticket vendors

ABSTRACT

One example of the rapid growth in E-commerce in the Internet era is the use of the Internet to make airline e-ticket (AET) purchases. Companies selling airline tickets must promote tickets in this fiercely competitive e-commerce environment. However, customers are concerned about the privacy of online transactions, and the effects of these privacy concerns on customer repurchase intention of AET are still unclear. Moreover, subjective norms are a critical issue in the Internet era because customer purchase intention is affected by the comments of others. The objective of this study was to investigate the moderating effects of privacy and subjective norms on the relationship between customer satisfaction and AET repurchase intention. A survey of 504 experienced customers showed that privacy has significant negative moderating effects on the relationship between customer satisfaction and AET repurchase intention while subjective norms have significant positive moderating effects. The implications of the survey results are discussed, and managerial suggestions for increasing AET repurchase intention are also given     

Guiltless consumption of space as an individualistic pursuit: mapping out the leisure self at Starbucks in Taiwan

Despite the popularity of spending leisure time at Starbucks, leisure researchers have neglected coffee drinking space. This study explicates how Starbucks consumers are not purchasing coffee but instead are consuming comfort, pleasure and a western middle-class image as well as space to pursue their activities – whether study, work or simply some time alone. By employing participant observation together with ethnographic interviews with 34 informants conducted on site in Starbucks, this five-year study explores the life narratives of these coffee enthusiasts, and illustrates how the leisure space is socially constructed through complex interpersonal, institutional and societal negotiations. Discourses retrieved from these life narratives demonstrate hedonic pursuits without associated guilt, a sense of productivity and a perceived upward mobility. Drawing on theories regarding the third place and space, this study concludes that the Taiwanese incarnation of Starbucks investigated herein reflects aspects of Oldenburg’s third place. It represents an interstitial space where individualistic pursuits are manoeuvred to resist the traditional collectivistic Taiwanese society.