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Article
Publication date: 12 February 2025

Tran Thanh Thuy Ngoc

This study aims to examine the intricate connections between environmental management accounting (EMA) and environmental performance (ENP) through the mediating and moderating…

37

Abstract

Purpose

This study aims to examine the intricate connections between environmental management accounting (EMA) and environmental performance (ENP) through the mediating and moderating roles of green technology innovation, including green process innovation (GSI), green product innovation (GPI) and environmental strategy (EST). The study uses a mediated moderation model with the lenses of legitimacy theory and the natural resource-based view to explore how these constructs interact. It then offers insights into how organizations can improve ENP by integrating EMA, green technology innovation and EST.

Design/methodology/approach

This study uses a quantitative approach and collects data from a survey of 325 senior managers and chief accountants of manufacturing firms in Vietnam. The author conducts validation and reliability assessments using SmartPLS4 software and uses partial least squares structural equation modeling to validate the research hypotheses.

Findings

The results indicate significant positive correlations between EMA, GSI, GPI and ENP. Additionally, the findings reveal that two forms of green technology innovation, namely, GSI and GPI, mediate the relationship between EMA and ENP. Finally, this study confirms that EST moderates the connections between GSI and ENP, as well as GPI and ENP.

Originality/value

This study offers novel perspectives on how organizations address the effective harmonization of diverse green assets, such as EMA, GSI, GPI and EST, to enhance ENP. Therefore, the findings of this research provide a valuable understanding of the correlations between EMA, GSI, GPI, EST and ENP for the manufacturing sector in the emerging economy.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Book part
Publication date: 28 February 2025

Gerry Czerniawski and Michelle Thomason

Abstract

Details

Completing Your EdD: The Essential Guide to the Doctor of Education, Second Edition
Type: Book
ISBN: 978-1-83608-814-1

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Article
Publication date: 4 December 2024

Carlos M.P. Sousa, Christos Tsinopoulos, Ji Yan and Gabriel R.G. Benito

The aim of this research is twofold: (1) to investigate when the effect of R&D investment on New Product Development (NPD) performance peaks – the sweet spot and (2) to analyze…

53

Abstract

Purpose

The aim of this research is twofold: (1) to investigate when the effect of R&D investment on New Product Development (NPD) performance peaks – the sweet spot and (2) to analyze the influence of firms’ export activities on where that spot is. Drawing on the knowledge-based view (KBV), we argue that export intensity and export experience lead to differential effects on how R&D investments are converted into new products.

Design/methodology/approach

We test our conceptual framework using time lagged data and optimal-level analysis. The dataset consists of an unbalanced panel of 608,891 observations and 333,516 firms.

Findings

The results support the expected inverted U-shaped relationship between R&D investment and NPD performance. They also show moderating effects of export intensity and experience. Export intensity enhances innovation processes by enabling firms to stretch the points at which R&D investments eventually taper off. In contrast, export experience improves firms’ ability to convert R&D investments into NPD performance. Our results demonstrate that, all else equal, firms with relatively higher export experience can spend less on R&D and still achieve higher levels of NPD performance.

Originality/value

We contribute to the literature by investigating how export activities provide a valuable context for understanding the theoretical mechanisms that help explain the inverted U-shaped relationship between R&D investment and innovation. We show the effects of exporting activities on the precise points where the R&D investment–NPD performance relationship peaks, thereby identifying the optimal point within this nonlinear relationship.

Details

International Marketing Review, vol. 42 no. 1
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 24 September 2024

Lu (Monroe) Meng, Jiuqi Chen, Mengya Yang and Yijie Wang

This paper aims to explore the effectiveness of customer inoculation strategies in the context of AI service failures in the hospitality and tourism industries. Furthermore, it…

493

Abstract

Purpose

This paper aims to explore the effectiveness of customer inoculation strategies in the context of AI service failures in the hospitality and tourism industries. Furthermore, it examines how these strategies can enhance customer complaint behavior and satisfaction with service recovery, thereby improving the overall service experience.

Design/methodology/approach

Four distinct studies were conducted: Study 1 investigated the influence of customer inoculation on complaint behavior post-AI service failure. Study 2 assessed the impact of service remedies on customer satisfaction. Study 3 explored the implications of initial purchase and usage intentions. Finally, Study 4 validated the findings using a large-scale online survey.

Findings

The results indicated that customer inoculation significantly increases customer complaint behavior and satisfaction with service remedies following AI service failures. They also showed that this relationship is mediated by psychological distance. Furthermore, customer inoculation positively affects initial purchase and usage intentions, demonstrating effectiveness at various customer engagement stages.

Practical implications

This study enriches the literature on AI hospitality service failure and recovery by introducing the novel concept of customer inoculation. Additionally, it significantly contributes to the inoculation theory literature, which covers diverse fields. Practically, this study proposes an efficient and low-cost strategy for marketers.

Originality/value

This study introduces the concept of customer inoculation in the context of AI service failures, a novel approach in the hospitality and tourism literature. It provides empirical evidence of the efficacy of the strategy, bridging a crucial gap in understanding customer behavior in the face of technological disruptions.

Details

International Journal of Contemporary Hospitality Management, vol. 37 no. 2
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 19 April 2024

Xing’an Xu, Fangting Chen and Dogan Gursoy

Mianzi can powerfully influence tourists’ behavior. Compared with product brands, destination brands are more multidimensional, consisting of intangible and tangible elements…

450

Abstract

Purpose

Mianzi can powerfully influence tourists’ behavior. Compared with product brands, destination brands are more multidimensional, consisting of intangible and tangible elements. Therefore, this paper aims to explore the relationships among the Chinese culture-related variable mianzi, destination product quality, destination service quality, destination brand value, destination brand resonance, destination brand self-congruity and destination overall brand equity.

Design/methodology/approach

A questionnaire survey was conducted in 2021, yielding 475 valid responses from tourists who had traveled to Hainan, China. Data was analyzed using structural equation modeling.

Findings

The results showed that mianzi plays a significant role in shopping destination brand equity, and the mianzi effect shapes tourists’ positive perceptions of destination product and service quality. Meanwhile, destination product quality and service quality enhance shopping destinations’ overall brand equity through destination brand value, brand resonance and brand self-congruity.

Originality/value

This study, focusing on shopping destinations, presents a novel view of brand equity. The research also uncovers influencing factors (e.g. product quality and service quality) that further enrich the destination brand equity model. Finally, findings offer valuable insights for academic research and the practical development of shopping destinations.

目的

面子能有力地影响游客的行为。与产品品牌相比, 目的地品牌更加多维, 由无形要素和有形要素构成。因此, 本文旨在探讨与中国文化相关的变量面子、目的地产品质量、目的地服务质量、目的地品牌价值、目的地品牌共鸣、目的地品牌自我一致和目的地整体品牌资产之间的关系。

设计/方法/步骤

2021年对去过中国海南旅游的游客进行问卷调查, 最终获取了 475 份有效问卷。

研究结果

果表明, 结果表明面子在购物目的地品牌资产中发挥着重要作用, 面子效应塑造了游客对目的地产品和服务质量的积极认知。同时, 目的地产品质量和服务质量通过目的地品牌价值、品牌共鸣和品牌自我一致提升了购物目的地的整体品牌资产。

原创性

本研究以购物目的地为重点, 提出了一种新颖的品牌资产观点。研究还发现了一些影响因素(如产品质量和服务质量), 进一步丰富了目的地品牌资产模型。最后, 研究结果为学术研究和购物目的地的实际发展提供了宝贵的见解。

Propósito

Mianzi puede influir poderosamente en el comportamiento de los turistas. En comparación con las marcas de producto, las marcas de destino son más multidimensionales y constan de elementos intangibles y tangibles. Por lo tanto, este artículo pretende explorar las relaciones entre la variable mianzi relacionada con la cultura china, la calidad del producto del destino, la calidad del servicio del destino, el valor de la marca del destino, la resonancia de la marca del destino, la autocongruencia de la marca del destino y el valor general de la marca del destino.

Diseño/metodología/enfoque

En 2021 se llevó a cabo una encuesta por cuestionario, que arrojó 475 respuestas válidas de turistas que habían viajado a Hainan, China. Los datos se analizaron mediante un modelo de ecuaciones estructurales.

Conclusiones

Los resultados mostraron que el mianzi desempeña un papel significativo en el valor de marca de los destinos de compras, y que el efecto mianzi determina las percepciones positivas de los turistas sobre la calidad de los productos y servicios del destino. Por su parte, la calidad de los productos y servicios del destino mejora el valor de marca global de los destinos de compras a través del valor de marca del destino, la resonancia de la marca y la autocongruencia de la marca.

Originalidad

Este estudio, centrado en los destinos de compras, presenta una visión novedosa del valor de marca. La investigación también descubre factores influyentes (por ejemplo, la calidad del producto y la calidad del servicio) que enriquecen aún más el modelo de valor de marca del destino. Por último, los resultados ofrecen valiosas perspectivas para la investigación académica y el desarrollo práctico de los destinos de compras.

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Article
Publication date: 30 August 2024

Ephrem Negash Shebeshe and Dhiraj Sharma

The purpose of this study is to examine the impact of sustainable supply chain management (SSCM) practices on both competitive advantage (CA) and organizational performance (OP…

378

Abstract

Purpose

The purpose of this study is to examine the impact of sustainable supply chain management (SSCM) practices on both competitive advantage (CA) and organizational performance (OP) in the manufacturing sector in Ethiopia.

Design/methodology/approach

Data for the study were collected from a sample of 221 manufacturing companies operating in the four manufacturing groups/sectors in Ethiopia. In addition, data analysis was performed using the partial least squares method, which is a variance-based Structural Equation Modeling approach in the Smart-PLS software version (SmartPLS 4.0).

Findings

Based on the statistical analysis of the collected data, it demonstrates that SSCM has a significant and positive impact on both competitive advantage and organizational performance. Furthermore, statistical findings offer proof of the clear connection between competitive advantage and organizational performance. Moreover, competitive advantage indirectly mediates the relationship between SSCM and OP.

Research limitations/implications

The primary limitation of this research is its reliance on a cross-sectional design. The generalizability of the findings obtained from the present study may be hindered. The variable under investigation in this research assessed organizational performance, a concept that is widely acknowledged to be extremely dynamic.

Practical implications

The study provides managers and researchers with valuable information on Sustainable Supply Chain Management strategies and how they influence competitive advantage and organizational performance in commercial and industrial environments.

Originality/value

This paper adds to the body of knowledge by providing new data and empirical insights into the relationship between SSCM practices and the performance of manufacturing companies in Ethiopia.

Details

International Journal of Productivity and Performance Management, vol. 74 no. 3
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 10 March 2025

Xueyun Zhong, Abdullah Al Mamun, Qing Yang, Naeem Hayat and Mohd Helmi Ali

Three-dimensional (3D) food printers are revolutionizing food production with personalized, sustainable and efficient meal creation. This study aims to explore the factors driving…

3

Abstract

Purpose

Three-dimensional (3D) food printers are revolutionizing food production with personalized, sustainable and efficient meal creation. This study aims to explore the factors driving consumer intentions to purchase three-dimensional (3D) food printers. These innovative devices are gaining popularity for their ability to produce intricate, customizable food designs with remarkable precision and convenience. By leveraging the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, the research examines key variables such as performance expectancy, effort expectancy, social influence, facilitating conditions (FCD), hedonic motivation and perceived product value. The aim is to understand how these factors shape consumer behavior and decision-making, providing insights into the adoption dynamics of 3D food printers for professional and domestic use.

Design/methodology/approach

This study collected 973 valid responses through an online survey. The data were analyzed using partial least squares structural equation modeling.

Findings

Performance expectancy, social influence and perceived product value significantly enhance consumers’ intention to purchase 3D food printers. In contrast, effort expectancy, FCD and hedonic motivation show no statistically significant impact on their usage intention.

Research limitations/implications

Companies in the 3D food printing industry should prioritize improving product performance and leveraging social influencers to spark consumer interest. Educating the public about the benefits of 3D food printing is essential for building market acceptance and demand. Governments should contemplate implementing policies and regulations encouraging companies to invest in research and development in this field. This study acknowledges its limitations and recommends directions for future research.

Originality/value

This study establishes its originality by integrating hedonic motivation and perceived product value with the original UTAUT framework to investigate Chinese households’ intentions to use a 3D food printer.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 January 2025

Salman Saleem, Rana Muhammad Umar and Stephen Oduro

This study aims to enhance our understanding of employee emotional competence (EEC) in the context of service failure and recovery. Accordingly, the present study investigates the…

262

Abstract

Purpose

This study aims to enhance our understanding of employee emotional competence (EEC) in the context of service failure and recovery. Accordingly, the present study investigates the relationship between perceived EEC and customer emotional attachment (CEA) through the mediating role of service recovery satisfaction (RES). Furthermore, the study examines the moderating impact of service failure severity (SFS) on the relationship between perceived EEC and RES.

Design/methodology/approach

A self-administered online survey was carried out to collect data. Using a convenience sampling technique, 195 US consumers were recruited from Prolific Academic. To test the hypotheses, this study employed partial least squares structural equation modeling (PLS-SEM).

Findings

According to the analysis, perceived EEC impacts CEA directly and indirectly via RES. Additionally, the study finds that consumers reported feeling more emotionally connected to the restaurant when they were satisfied with service recovery. Finally, the study identified that the connection between perceived EEC and RES increases with service failure severity.

Practical implications

This study emphasizes enhancing EEC through organization-wide training to increase customer satisfaction and emotional attachment to the service organization. Furthermore, it underscores the need for comprehensive employee training to categorize service failure severity and formulate appropriate recovery strategies.

Originality/value

The authors believe this is the first RES study to examine perceived EEC’s effect on CEA. By combining the affect infusion and cognitive appraisal theories to examine recovery satisfaction, this study contributes to the existing body of research on service recovery by shedding light on the relationship between perceived EEC and CEA. Furthermore, the study offers preliminary findings indicating an increase in the impact of perceived EEC on RES during high failure severity (SFS).

Details

British Food Journal, vol. 127 no. 13
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 18 November 2024

Geoffrey G. Jones, Teresa da Silva Lopes, Pavida Pananond, Rob van Tulder, Noemi Sinkovics and Rudolf R. Sinkovics

This paper aims to explore the role of multi-national enterprises in addressing grand societal challenges, emphasising the need for integrating environmental and social aspects…

239

Abstract

Purpose

This paper aims to explore the role of multi-national enterprises in addressing grand societal challenges, emphasising the need for integrating environmental and social aspects into business models. Drawing on the books of Geoffrey Jones (2023) “Deeply Responsible Business” and Rob van Tulder and Eveline van Mil (2023) “Principles of Sustainable Business”, the paper provides comments and analysis of how principles and values can guide engaged international business (IB) scholarship and responsible leadership to effectuate meaningful change.

Design/methodology/approach

The paper adopts a dialogical review, as a curated discussion of the books whereby the authors attempt to co-construct a research and teaching agenda for responsible and engaged IB scholarship.

Findings

The paper highlights the critical importance of aligning business strategies with societal needs. Companies that adopt ethical principles, or adopt the sustainable development goals (SDGs) via principles-based frameworks, can achieve significant positive impacts.

Research limitations/implications

The paper follows a viewpoint/perspective format. It relies on underpinning historical case studies and selected theoretical frameworks, which may not capture the full complexity of contemporary business environments. Scholars should conduct future research to study the underpinning principles and frameworks deployed in various industries and regions.

Practical implications

The paper suggests that business leaders should learn from the past to adopt a values and principles-based approach to integrate sustainability into their core strategies. It also highlights the importance of transforming the higher education teaching experience towards a value and principles-based one.

Social implications

This paper underscores the potential of businesses to drive positive societal change by addressing environmental and social challenges. By adopting ethics-based value systems and aligning organisations with the SDGs, companies can help mitigate pressing issues, such as poverty, inequality and climate change. The authors suggest reading “Deeply responsible business” and “Principles of Sustainable Business” to influence public attitudes towards corporate social responsibility and foster a more sustainable and equitable global economy.

Originality/value

The paper offers a curated discussion and synthesis of historical and contemporary perspectives on sustainable business practices. It bridges the gap between theory and practice by providing actionable frameworks and tools for business leaders and scholars.

Details

Critical Perspectives on International Business, vol. 21 no. 2
Type: Research Article
ISSN: 1742-2043

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Article
Publication date: 6 July 2023

Andreas M. Hilger, Zlatko Nedelko and Thomas Steger

Long regarded as a far-fetched notion, companies from post-socialist economies (PSEs) increasingly compete with companies from advanced economies in their domestic markets and…

195

Abstract

Purpose

Long regarded as a far-fetched notion, companies from post-socialist economies (PSEs) increasingly compete with companies from advanced economies in their domestic markets and abroad. This study identifies PSE companies' motives and determinants of outward foreign direct investment (OFDI) in advanced economies.

Design/methodology/approach

This study analyses Slovenian business activities in Germany by juxtaposing eight Slovenian investors and three exporters using a multiple case study approach. The authors use content analysis to examine rich data from semi-structured interviews, databases and internal and external documents to provide comprehensive and in-depth insights into PSE investments in advanced economies.

Findings

The authors identify market-seeking motives and competitive advantages which differ from those of other emerging economy companies and offer theoretical suggestions. In contrast to findings from other emerging economies, the authors identify firm- and country-specific advantages, such as high technology, high service quality, a highly educated labour force, and European Union membership, which Slovene companies have employed to enter the advanced German market.

Originality/value

This study represents the first application of springboard theory to explain PSE company investment in advanced economies. The authors offer contextualised explanations of PSE investments in advanced host economies, which have been lacking thus far. The authors also contribute to the scarcity of studies on the effects of supranational institutions on OFDI from emerging economies.

Details

International Journal of Emerging Markets, vol. 20 no. 4
Type: Research Article
ISSN: 1746-8809

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