Search results

This paper aims to examine the management controls that support (and fail to support) a craft brewery’s servitization journey from start-up, through growth, to maturity. It enriches our understanding of how management controls can facilitate the discovery of a service-identity that provides the foundation for servitization.

Drawing on in-depth interviews, fieldwork and secondary data analyses, this paper reports on a longitudinal case study of a craft brewery. The authors trace the case company’s servitization journey using a service-dominant logic theoretical perspective. This perspective focuses us on how the value of a product is cocreated with customers, rather than being created by the firm and then distributed.

The study found that many management controls emerged at the craft brewery from start-up to maturity. Some management controls supported a goods logic, while others supported a service logic. The findings highlight how people and cultural controls in particular enabled the company to move toward a service logic focused on servitization. These management controls informed the evolution of offerings, structure reconfiguration and resources at the craft brewery necessary to support servitization.

Studying a craft brewery contributes an alternative type of manufacturing context and shows how service-identity features such as craftiness, collectiveness, neolocalism and innovation affect a company’s servitization journey.

Recent accounting research using data envelopment analysis (DEA) measures firm performance using accounting measures from annual reports, which are readily available from electronic databases (e.g. Demerjian et al., 2013; Schwab, 2022). This approach differs from conventional DEA studies that analyse productivity and use internal data about physical quantities of production inputs and outputs. Using accounting measures instead of physical measures presents challenges as accounting measures aggregate physical quantities using unknown but fluctuating prices. This raises the issue of what these DEA models measure. This study aims to examine how price variability influences DEA results when measuring firm performance and identifies implications for future accounting research.

This study uses a Cobb–Douglas function to simulate physical data for input and output quantities, which are then priced to form accounting measures that incorporate different levels of price variability. These simulated accounting data are used to estimate DEA results. The results using physical data and accounting data are compared to identify the impact of increasing levels of price variation and sample size on the comparability of DEA results.

The study confirms the theoretical argument that accounting measures can be used in DEA to measure productivity when prices are identical across a sample of firms. Moreover, where price variability is low, large samples can also reliably estimate productivity when using accounting measures. This measure of productivity fundamentally underpins financial performance and provides a new dimension of firm performance that can be measured by accounting measures. However, where price variability is high, DEA using accounting measures cannot estimate productivity and can only be used for benchmarking financial performance. In this case, DEA provides an alternative measure for financial performance, which incorporates multiple dimensions and can extend traditional financial analysis approaches by providing a more comprehensive measure.

Despite calls for investigation (Camanho et al., 2024; Färe et al., 2017; Zelenyuk, 2020), evidence has been scarce regarding the impact of price variability when using accounting measures in DEA. Understanding this impact is key to understanding the nature of DEA results produced using accounting measures, as this can affect the interpretation and use of those results. This study is the first to focus on the impact of price variability on accounting measures within DEA and suggests new avenues for accounting research using this performance measurement method.

Purpose: This chapter will look closely at CSR in its first section. The necessity of striking a balance between company aims and CSR goals will be covered next. The significance of CSR in the travel and tourism industry will also be discussed. Lastly, a thorough discussion of how CSR may be used as a tactical move to guarantee sustainability and market competitiveness will round off the chapter.

Methodology/study design/approach: This chapter benefits from the wide range of secondary data sources that are cited as well as the inclusion of important industry reports and assessments.

Findings: Incorporating CSR into the tourism industry is not just a moral duty but also a critical strategic move toward attaining sustainability and maximizing corporate effectiveness. In light of the ever-changing global landscape that is marked by social inequality, environmental concerns, and issues related to cultural preservation, the future course that tourism-related businesses will follow is increasingly being determined by CSR.

Originality/value: The paradigm presented in this chapter offers a fresh and systematic perspective on CSR as a strategic instrument for attaining sustainability in the travel and tourist industry.

Body weight has a long history of functioning as a symbol of one’s beauty, social status, morality, discipline, and health. It has also been a standard inflicted much more intensely on women than men. While US culture has long idealized thinness for women, even at risky extremes, there is growing evidence that weight standards are broadening. Larger bodies are becoming more visible and accepted, while desire for and approval of a thin ideal has diminished. However, the continued widespread prevalence of anti-fat attitudes and stigma leaves uncertainty about just how much weight standards are changing. This study used an online survey (n = 320) to directly compare evaluations of thin, fat, and average size women through measures of negative stereotypes, prejudicial attitudes, and perceptions about quality of life. Results indicated that, as hypothesized, thin women were perceived less favorably than average weight women. However, fat women were perceived less favorably than both average and thin women. Men were harsher than women in their evaluations of only fat women. Additionally, participants being underweight or overweight did not produce an ingroup bias in their evaluations of underweight and overweight targets, respectively. That is, participants did not rate their own group more favorably, with the exception of overweight participants having lower prejudice toward overweight targets. These findings add to the emerging evidence that women’s weight standards are in transition, marked by an increasingly negative perception of thin women, though not necessarily growing positivity toward fat women. This evidence further points toward the need for more extensive research on attitudes of people across the entire weight spectrum.

Considering the influence of corporate social responsibility (CSR) drivers in corporate behavior and, ultimately, in business and society relationships, this study aims to investigate the CSR drivers in Nepal.

The study employs an exploratory qualitative research design. Data were collected through semi-structured interviews with 22 executives and managers of listed companies in Nepal. A reflexive thematic analysis approach was used to analyze the data.

Strategic imperatives, coercive factors and moral considerations characterize the major drivers of firms’ CSR practices in Nepal. Specifically, a firm’s reputation, publicity, legal requirements, enlightened shared values and cultural tradition are the main drivers of CSR. Strategic imperatives are the main drivers of CSR for banking and financial institutions, whereas external institutional pressures are the main drivers for other sectors.

Managers can make institutional arrangements for CSR to fulfill their strategic needs and better respond to formal (e.g. legal requirements) and informal (e.g. cultural tradition) institutional factors. Policymakers can incorporate fiscal-economic instruments, such as CSR awards, in CSR-related legal provisions to simultaneously fulfill the strategic needs of the business and social goals of the government.

This study uncovers vivid CSR drivers in a distinct socioeconomic context of Nepal. Likewise, this is perhaps the first research regarding the drivers of CSR, exploring the views from different managerial levels and covering diverse industry sectors in the least developed country contexts like Nepal.

This study argues that online user comments on social media platforms provide feedback and evaluation functions. These functions can provide services for the relevant departments of organizations or institutions to formulate corresponding public opinion response strategies.

This study considers Chinese universities’ public opinion events on the Weibo platform as the research object. It collects online comments on Chinese universities’ network public opinion governance strategy texts on Weibo, constructs the sentiment index based on sentiment analysis and evaluates the effectiveness of the network public opinion governance strategy adopted by university officials.

This study found the following: First, a complete information release process can effectively improve the effect of public opinion governance strategies. Second, the effect of network public opinion governance strategies was significantly influenced by the type of public opinion event. Finally, the effect of public opinion governance strategies is closely related to the severity of punishment for the subjects involved.

The theoretical contribution of this study lies in the application of image repair theory and strategies in the field of network public opinion governance, which further broadens the scope of the application of image repair theory and strategies.

This study expands online user comment research to network public opinion governance and provides a quantitative method for evaluating the effect of governance strategies.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-05-2022-0269

This study aims to conduct a bibliometric analysis on “intertemporal choice” behavior of individuals from journals in the Scopus database between 1957 and 2023. The research covered the data on the said topic since it first originated in the Scopus database and carried out performance analysis and content analysis of papers in the business management and finance disciplines.

Bibliometric analysis, including science mapping and performance analysis, followed by content analysis of the papers of identified clusters, was conducted. Three clusters based on cocitation analysis and six themes (three major and three minor) were identified using the bibliometrix package in R studio. The content analysis of the papers in these clusters and themes have been discussed in this study, along with the thematic evolution of intertemporal choice research over the period of time, paving a way for future research studies.

The review unpacks publication and citation trends of intertemporal choice behavior, the most significant authors, journals and papers along with the major clusters and themes of research based on cocitation and degree of centrality and relevance, respectively, i.e. discounting experiments and intertemporal choice, impulsivity, risk preference, time-inconsistent preference, etc.

Over the past years, the research on “intertemporal choice” has flourished because of the increasing interest of researchers and scholars from different fields and the dynamic and pervasive nature of this topic. The well-developed and scattered body of knowledge on intertemporal choice has led to the need of applying a bibliometric analysis in the intertemporal choice literature.

Organizational transformation and widescale upgradation of working conditions have resulted in disrupted work–life balance and employee health. In this era of drastic change interventions taking place, there is an urgent need to balance organizational changes simultaneously with forces of continuity. It is essential to consider these forces of continuity with respect to employees’ well-being.

This research employs an integrated approach, which consists of two distinct stages. In the first stage, the relevant forces of continuity are identified, validated and ranked with reference to employees’ subjective well-being. In the second stage, TISM-derived criterion weights are utilized to obtain the final ranking of these forces.

This paper has identified six forces of continuity operating in the information technology (IT) sector and constructed a unique IRP model. Findings advocate that preserving organizational culture and following performance standards were at the upper levels and were found to be the most significant forces influencing employees’ well-being.

The established framework for continuity forces among IT professionals offers a potential solution to the challenges encountered by organizations in mitigating the adverse change effects on the employees. This framework offers a means to boost their performance by improving organizational effectiveness through the enhancement of strategic change management.

This is one of the pioneering studies providing a breakthrough in applying the multi-criteria decision-making techniques in organizational behavior and human resource management. As per our awareness, this is the first study incorporating the IRP-TISM technique to recognize and prioritize the forces of continuity for Indian IT professionals.

This study investigates the origins and elaboration of the managerial “unitary” frame of reference associated with Alan Fox, focusing on unionised firms: the industrial relations context, intellectual roots, elaboration, adaptation by other writers, and international applicability.

Tracing the above requirements through contemporaneous sources.

Fox’s designation of the unitary frame needs to be understood in its 1960s’ context, particularly the promotion of “productivity bargaining”, and its furthering through management training and education. Fox’s specific contribution is identified. Subsequent UK writers have underplayed the importance of the legal dimension of managerial authority, especially relevant in the US context, while other extra-economic factors bolster the managerial unitary frame in authoritarian societies such as China.

The use of Fox's neglected 1960s’ writings; tracking how Fox developed the unitary frame concept and how it was funnelled into the narrow parameters of non-unionism by subsequent writers; identifying its applicability beyond the UK (with the USA as a historical example and China as a contemporary one).

This study aims to analyze the capabilities and external conditions of womenpreneur owners of micro, small and medium enterprises (MSMEs) Fashion EcoPrint Indonesia in green business practices and their implications for sustainable business performance.

This study chooses a quantitative approach with a sustainable business internal-external capability model. Using the structural equation modeling-partial least square analysis tool, the analysis was conducted on a sample of womenpreneurs who owned MSMEs EcoPrint Indonesia (n = 493).

In the internal capability dimension, total quality environment and green core competence affect green supply chain management, affecting green product innovation performance. Meanwhile, women entrepreneurs’ external capability dimensions (regulation, customer awareness of the environment and technological innovation infrastructure) are connected to sustainable development business capabilities, which affect the performance of green process innovation. The study confirms that green products and processes have the potential to influence sustainable business performance. A key finding is the strong influence of environment-based total quality management governance on both sides. At the same time, womenpreneurs have a significant impact on their respective dimensions.

This study has implications for increasing competency, Sustainable MSME industrial infrastructure, and protecting women in developing countries. The theoretical implications of creating a model that examines the impact of womenpreneurs’ internal and external abilities on eco-friendly businesses’ success are significant for developing nations’ promising growth.

This study explores women’s contributions to family well-being and environment-based economies, focusing on eco-friendly supply chain management and sustainable external capabilities of women entrepreneurs in Indonesia, using a gender equality approach in developing economies.