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Open Access
Article
Publication date: 28 June 2024

Patrick Gregori, Patrick Holzmann, Ines Krajger, Erich J. Schwarz and Rainer Harms

This study investigates antecedents determining the inclination to engage in future environmental entrepreneurial activities. Building on passion research and social cognitive…

1057

Abstract

Purpose

This study investigates antecedents determining the inclination to engage in future environmental entrepreneurial activities. Building on passion research and social cognitive theory, the authors explore the role of environmental passion for environmental entrepreneurial intention, drawing attention to the mediating role of environmental self-efficacy.

Design/methodology/approach

A regression-based path analysis for mediation to test the developed hypotheses on a sample of 139 young individuals is applied.

Findings

The results demonstrate a significant positive effect of environmental passion on environmental entrepreneurial intention. The mediation analysis shows a positive direct and indirect effect of passion on intention, concluding that self-efficacy is a partial mediator. The results further suggest that environmental entrepreneurial intention is related to gender. In contrast, covariates like age, entrepreneurial exposure and entrepreneurship education have no significant effect.

Practical implications

The results have implications for practitioners and policymakers who aim to further entrepreneurship for environmental sustainability. It underlines the need to take emotional antecedents seriously, suggests policy for creative and interdisciplinary education with respect to its challenges and emphasizes the roles of teachers in fostering passion.

Originality/value

The results provide a deeper contextualized understanding of passion, self-efficacy and intention in environmental entrepreneurship. These results offer an original perspective of entrepreneurship as a conduit to channel energy, concerns and passionate interests in the natural environment. The study presents theoretical implications for passion theory by extending sources of passion and clarifying the direction of self-efficacy in entrepreneurship.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 18 September 2023

Patrick Velte

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies…

1442

Abstract

Purpose

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Design/methodology/approach

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

Findings

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Research limitations/implications

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

Practical implications

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

Originality/value

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

Details

Journal of Applied Accounting Research, vol. 25 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 20 November 2024

Thomas M. Hickman and Michael Stoica

The purpose of this study is to determine if regional proximity and fan club involvement could be used to predict success for brands that jointly sponsor a team and their key…

Abstract

Purpose

The purpose of this study is to determine if regional proximity and fan club involvement could be used to predict success for brands that jointly sponsor a team and their key rival.

Design/methodology/approach

A brand with regional proximity to the rival teams it sponsored was identified. Fan club members of a major college sports team served as respondents. Structural equation modeling was used to test a model that predicted antecedents to purchase intentions and positive word-of-mouth based on individual fan characteristics.

Findings

Results suggest that the intrinsic and social components of fanship as well as regional proximity facilitate the success of brands jointly sponsoring rivals. The intrinsic dimension of fandom foreshadowed approval of the joint sponsorship investigated but did not directly enhance the sponsor’s brand equity. Instead, it was demonstrated that fans must first approve of the joint sponsorship arrangement before conferring elevated brand equity onto the sponsor. Increased social interaction with the fan club resulted in higher levels of purchase intentions and positive word-of-mouth of the joint sponsor.

Originality/value

This study differs from prior studies investigating joint sponsors in four ways. First, the intrinsic and social dimensions of fanship were measured within the context of a fan community. Second, the context of the study included a sponsor with regional proximity to both rival teams. Third, it was determined that the proclivity for social interaction within a fan community enhances the positive outcomes for joint sponsors. Fourth, unlike previous research studying joint sponsors, this study demonstrates a path to success for these brands.

Details

Journal of Product & Brand Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1061-0421

Keywords

Book part
Publication date: 25 November 2024

Iva Rinčić and Amir Muzur

The rapid advancement of artificial intelligence (AI), particularly within the last decade and the application of ‘deep learning’, has simultaneously accelerated human fears of…

Abstract

The rapid advancement of artificial intelligence (AI), particularly within the last decade and the application of ‘deep learning’, has simultaneously accelerated human fears of the changes AI provokes in human behaviour. The question is not any more if the new phenomena, like artificially-induced consciousness, empathy or creation, will be widely used, but whether they will be used in ethically acceptable ways and for ethically acceptable purposes.

Departing from a diagnosis of the state humans have brought themselves to by (ab)use of technology, the present chapter investigates the possibility of a systematic study of adaptations human society will have to consider in order to guarantee the obeyance to the fundamental ethical values and thus its spiritual survival. To that end, a new discipline – epharmology (from the Greek epharmozein = to adapt) is proposed, together with its aims and methodology.

Details

The Ethics Gap in the Engineering of the Future
Type: Book
ISBN: 978-1-83797-635-5

Keywords

Article
Publication date: 25 October 2024

Sophia Vicente, Mayra Artiles, Holly Matusovich and Cheryl Carrico

We used a complementary mixed methods approach, grounded in situated expectancy-value theory, to explore the relationship between completing an internship and engineering…

Abstract

Purpose

We used a complementary mixed methods approach, grounded in situated expectancy-value theory, to explore the relationship between completing an internship and engineering undergraduate students’ preparedness and expectancy of success in obtaining their preferred first position after graduation. We disseminated a survey to institutions in the United States and received 1,583 responses; from this sample, we interviewed 62 students.

Design/methodology/approach

Internship experiences are considered among “high impact practices” in higher education. Despite calls to increase the quality and quantity of internships, little is known about relationships between internship participation and how prepared students feel for future work, specifically their first position after graduation.

Findings

Our findings showed that the students who participated in internships had positive perceptions of preparedness and expectancy of success compared to their peers. We found that participating in multiple internships was beneficial to these outcomes until a student participated in five internships. After five internships, our data did not show a correlation between increasing numbers of internship experiences and increased preparedness or expectancy of success.

Practical implications

While there are benefits to internship participation, after six experiences, additional internships are unlikely to increase confidence in job success and preparation. If that still is lacking, a different approach or conversation on career choice may be warranted.

Originality/value

Our findings are unique in identifying (1) the aspects of internships that increase perceptions of success, including tying theoretical concepts learned in the classroom to engineering practice and (2) the point at which further internships do not seem to offer further benefits.

Details

Education + Training, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0040-0912

Keywords

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