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This paper aims to understand how fashion-based social enterprises (FSEs) navigate the marketing communications of fashion products alongside those of their social mission. The authors use the theoretical lens of Consumer culture theory, Collin Campbell’s “Romantic ethic” and the work of Eva Illouz to explore how FSEs weave the emotional appeals of fashion consumption with those of contributing to a greater social cause. The melding of these theoretical approaches to consumer behaviour enables a thorough analysis of FSE marketing strategies.

Semi-structured in-depth interviews were conducted with 16 founders, marketing directors and managers of FSEs. Open-ended questions were used, and key themes were established through inductive analysis.

The findings show that FSEs use a form of brand storytelling in their marketing communications; they view their social mission as a unique selling point; FSEs could further incorporate product quality/aesthetic value into brand storytelling; and they could sharpen brand storytelling by further engaging with the positive emotional responses they elicit from consumers.

This research has both theoretical and practical implications in that FSEs that focus on explicit altruistic messaging at the expense of aesthetic hedonism may limit their appeal to mainstream fashion consumers. Accordingly, a promising approach may be to effectively incorporate and link the positive emotional responses of both altruistic and aesthetic value. This approach could similarly apply to other areas of social enterprise retail marketing, particularly for those seeking to attract consumers beyond ethical shoppers.

Celebrity endorsers are usually considered to bring positive effects to associated nodes, such as brands and corporations. However, limited evidence suggests that brands and corporations are equally responsible for affecting celebrities and their credibility. Drawing on associative network theory, this study explores the effects of brand credibility and corporate credibility on celebrity credibility, both directly and through the mediating and moderating effects of advertising credibility. The research addresses three main issues: (1) whether brand credibility, corporate credibility and advertising credibility have significant effects on celebrity credibility; (2) whether advertising credibility has a significant mediating effect on the effects of brand credibility and corporate credibility on celebrity credibility and (3) whether advertising credibility has a significant moderating effect on the effects of brand credibility and corporate credibility on celebrity credibility.

The study used a quantitative approach involving structural equation modelling. Data were collected from 675 participants from London and focussed on four leading international brands, corporations and celebrity endorsers.

The findings show that brand credibility and advertising credibility have positive direct effects on celebrity credibility; and that advertising credibility mediates the effects of both credibility constructs on celebrity credibility. Furthermore, moderating effects of advertising credibility are also found.

This study will help managers to understand the reverse effects, i.e. the effects of brand credibility and corporate credibility on celebrity credibility. They will be able to understand that a credible brand and corporation like a credible celebrity can also bring significant effects on the associated elements. This will help them to recruit celebrity endorsers who have historically earned their credibility from previous endorsements of credible brands and corporations. Further, these findings will help managers to understand that credibility of the brand and corporation can also affect the credibility of the associated advertising, resulting in having a significant effect on the credibility of the celebrity. This on the consumers’ side will enhance their preferences, attitudes and behaviours, while for the corporation, it will enhance their economic and commercial performance.

This is the first study in the literature, where a conceptual model based on the reverse effects of both credibility constructs on celebrity credibility is examined, directly and based on the moderating and mediating effects of advertising credibility. Hence, the contributions to the literature are threefold: first, the study examines the reverse effect of celebrity endorsement, whereby the credibility of a brand or corporation is transferred to a celebrity endorser; second, the study examines the mediating and moderating effects of advertising credibility on this reverse effect and finally, associative network theory is used to examine the importance of the model.

In modern societies, consumer well-being is dependent on choices regarding complex services, such as investments, health care, insurance and lending. However, evaluating costs of such services is often difficult for consumers due to a combination of limited cognitive resources and complexity of the service. The purpose of this study is to empirically examine to what extent three specific consequences of complexity influence consumer tendencies to make mistakes when evaluating the costs (or price) of complex services.

Three studies were conducted (survey: n = 153, experiment: n = 332 and conjoint analysis: n = 225), all focusing on how consumers evaluate costs in the complex mutual fund setting.

The authors find that consumers struggle with estimating and using cost information in decision-making in the complex services setting. Consumers of complex services frequently underestimate the costs over the long-term, may see costs as a signal of service quality and are susceptible to influence from presentation formats when evaluating costs.

The study investigates mutual funds, which is one example of a complex service. In order to get a full picture of how consumers deal with costs in complex setting, future research needs to expand this focus to other types of complex services.

The results have implications for both marketers of complex services and policymakers. For marketers, this paper highlights that competing with a low-cost strategy may be difficult in the complex services setting as consumers may lack the ability to actually evaluate what they pay over the long term. For policymakers, increased simplification of prices may be an attractive option. However, it is important that this simplification is done in a way that increases the possibility to compare prices.

As complexity influences several aspects of decision-making, an understanding of how consumers evaluate costs in complex settings is dependent on taking a multidimensional research approach. This paper makes a novel contribution to the literature on pricing by showing that consumers struggle with multiple aspects when evaluating costs in complex contexts. Understanding these effects is important to policy, as well as to research on the cognitive value of simplicity that is currently gaining traction in marketing research.

Prior research from transaction costs economics argued that central firms perform better because they have superior access to information to discipline their alliance partners. Central firms may also, however, face higher costs and risks of unintentional learning and weaken their competence through structural inertia. We propose that these costs and risks are influenced by the learning capacities of the firms in the network and can explain different outcomes for focal firm performance.

To test our predictions, we use instrumental variable–generalized method of moments estimation techniques on 15,517 firm-year observations from equity alliance portfolios in the global food industry across a 21-year window.

We find support for our predictions and show that the relationship between network degree centrality and firm performance is negatively influenced by partners’ learning capacity and positively influenced by focal firms’ learning capacity, while firms with low network degree centrality benefit less from their learning capacity.

Future developments in transaction cost economics may consider partner and focal firms’ learning capacity as moderators of the network degree centrality – firm performance relationship.

In alliance decisions, managers must consider that the combination of high network degree centrality and partners’ learning capacity can lead to high costs, risks of unintentional learning, and structural inertia, all of which have negative consequences for performance. In concentrated industries where network positions are controlled by a few large firms, policymakers must acknowledge that firms may face substantial barriers to collaboration with learning-intensive firms.

This study is the first to develop and test a comprehensive transaction cost analysis of the central firm’s unintended knowledge flows and structural inertia in alliance networks. It is also the first to incorporate theoretically and empirically the hazards of complex and unintended information flows on the relationship of network degree centrality to performance in equity alliance portfolios.

The study aims to examine the impact of cultural dependency stemming from exchange rate fluctuations (specifically the US dollar) on herding behavior in the housing market across 31 provinces of Iran from Q2 2011 to Q1 2022, using a spatial econometrics approach. After confirming the presence of spatial effects, the Dynamic Spatial Durbin Panel Model with Generalized Common Effects (SDM-DPD(GCE)) was selected from various spatial models for these provinces.

The study examines the impact of cultural dependency stemming from exchange rate fluctuations (specifically the US dollar) on herding behavior in the housing market across 31 provinces of Iran from Q2 2011 to Q1 2022, using a spatial econometrics approach. After confirming the presence of spatial effects, the Dynamic Spatial Durbin Panel Model with Generalized Common Effects (SDM-DPD(GCE)) was selected from various spatial models for these provinces.

The model estimation results indicate that fluctuations in the free market exchange rate of the dollar significantly and positively impact the housing market in both target and neighboring regions, fostering herding behavior characterized by cultural dependency within the specified timeframe. Additionally, the study found that variables such as the inflation rate, population density index and the logarithm of stock market trading volume have significant and positive impacts on the housing market. Conversely, the variable representing the logarithm of the distance from the provincial capital, Tehran, significantly and negatively impacts the housing market across Iranian provinces.

Given that housing is a fundamental need for households, the dramatic price increases in this sector (for instance, a more than 42-fold increase from 2011–2021) have significantly impacted the welfare of Iranian families. Currently, considering the average housing price in Tehran is around 50 million Tomans, and the average income of worker and employee groups is 8 million Tomans (as of 2021), the time required to purchase a 100-square-meter house, even with a 30% savings rate and stable housing prices, is approximately 180 years. Moreover, the share of housing and rent expenses in household budgets now constitutes about 70%. The speculative behavior in this market is so acute that, despite 25 million of Iran’s 87 million population being homeless or renting, over 2.5 million vacant homes (12% of the total housing stock) are not used. Therefore, various financial behaviors and decisions affect Iran’s housing market. Herd behavior is triggered by the signal of national currency devaluation (with currency exchange rates increasing more than 26-fold between 2011 and 2021) and transactions at higher prices in certain areas (particularly in northern Tehran) (Statistical Center of Iran, 2023). Given the origins of housing price surges, a price increase in one area quickly spreads to other regions, resulting in herd behavior in those areas (spillover effect). Consequently, housing market spikes in Iran tend to follow episodes of currency devaluation. Therefore, considering the presented discussions, one might question whether factors other than economic ones (such as herd behavior influenced by dependence culture) play a role in the rising housing prices. Or, if behavioral factors were indeed contributing to the increase in housing prices, what could be the cause of this herd movement? Has the exchange rate, particularly fluctuations in the free market dollar rate, triggered herd behavior in the housing market across Iran’s provinces? Or has the proximity and neighborhood effect been influential in the increase or decrease in housing prices in the market?

This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.

The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.

The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.

There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.

Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management accounting research and presents an updated framework as a point of departure for future work.

A systematic literature review method is used to ascertain various contexts and designs of B&S-based research. After an extensive examination of citations, 77 journal articles published are identified, described and analysed.

The systematic review shows that the B&S framework has been applied in many contexts, yet its main tenets remain unchallenged. Several researchers have suggested additions and amendments, and this paper synthesises these to an updated framework. Similar theoretical advancements were noted, indicating that future contributions should be grounded in comprehensive reviews of literature.

A limitation is that the analysis is limited to journal articles and the results of the review are contingent on the authors’ reading.

An updated framework is a core contribution, serving as a basis for further advances in the understanding of the complexity of management accounting change/stability. In addition, concrete and fruitful areas for future research are presented.

By investigating the dynamics of leader and follower behavior during small group interactions, we provide insights into the behavioral patterns that give rise to leadership emergence. We also identify gender-related differences in these behavior patterns that may explain the persistent gap in emergent leadership ascriptions between men and women.

We video-recorded verbal interactions of 34 zero-history three-person teams collaborating on a task in the laboratory. One team member was a confederate (male vs. female) trained to show emergent leader behavior. To quantify verbal interaction patterns and examine to what extent these team dynamics depend on the confederate’s gender, we conducted a fine-grained interaction analysis of utterances over the interaction period.

We show that leadership claims by one team member evoked subsequent granting behavior in another team member. The more individuals’ claims were granted (counter-claimed) by others, the higher (lower) their level of ascribed emergent leadership. Claims uttered by male or female confederates were equally likely to be granted by team members. However, female confederate leadership claims elicited more counterclaims.

Findings highlight the importance of considering leader–follower interaction patterns for the discussion around gender differences in leadership processes.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. They challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

Many countries have a significant vaccination hesitancy rate regardless of vaccine prosperity. This study aims to identify factors restricting hesitancy and fostering vaccination intention and uptake against coronavirus in Vietnam.

The study has proposed an extended COM-B model based on the Theoretical Domains Framework to explore critical factors influencing vaccination intention and uptake in Vietnam. A database was collected from 1,015 suitable respondents who had received at least one dose of the COVID-19 vaccine, and ten hypotheses were tested by the partial least squares structural equation model.

The findings showed that six factors, including knowledge, experience, resource, social influence, belief and reinforcement, have either direct or indirect positive effects on COVID-19 vaccine uptake behavior. The output also indicated that personal experience positively affects vaccination intention and uptake.

This study contributes to understanding COVID-19 vaccine uptake behavior by identifying several direct and indirect factors of the extended COM-B model that include “knowledge” and “reinforcement” in shaping behavior change. The study adds to the literature on COVID-19 vaccine uptake behavior and could help achieve higher vaccination rates, ultimately leading to better control of the pandemic.