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Qualitative and recent quantitative research indicates that market orientation exerts a positive effect on the performance of new entrepreneurial firms. However, the question whether in this context organizational culture, which has been identified as an important antecedent of market‐oriented behavior in established firms, also that shows a significant influence on the level of market orientation has so far been neglected. Using a sample of 143 new entrepreneurial firms, the present analysis shows empirically that market‐oriented behavior is in fact rooted in this type of culture. Thereby, organizational culture does exert an indirect influence on the performance of new entrepreneurial firms.

The purpose of this paper is to disclose a new performance accounting method called the MultiCapital Scorecard, which makes it possible to measure, manage and report Triple Bottom Line performance relative to organization-specific norms for impacts on multiple capitals.

The authors set out to expand a pre-existing multiple capital accounting system known as Context-Based Sustainability. Whereas Context-Based Sustainability assesses the social and environmental performance of organizations relative to norms for impacts on non-economic capitals, the MultiCapital Scorecard adds economic performance to the mix.

The authors find that it is indeed possible to measure and report the social, environmental and economic performance of an organization in an integrated, context-based way relative to norms for impacts on multiple capitals. The MultiCapital Scorecard is the result.

The MultiCapital Scorecard is an open-source methodology that any organization can use. For managers or accountants interested in testing, evaluating or adopting multiple capital accounting, it provides a practical and systematic solution.

The MultiCapital Scorecard is transformational, in that it holds organizations and commerce writ large accountable to the limits in, and demands for, vital capitals in the world on a fair and proportionate basis. No other method does this, and yet it must be done if there is to be sustainability in the conduct of human affairs.

The paper describes the world’s first multiple capital, context-based accounting system that organizations can use to measure, manage and report their Triple Bottom Line performance in integrated and quantitative terms. The MultiCapital Scorecard is the authors’ original creation.

Entrepreneurial orientation (EO) has been viewed almost exclusively through the lens of profit-driven firms. However, individuals engage in entrepreneurship not only for economic reasons but also to enrich a community or to advance society. Drawing on upper echelons theory, the purpose of this paper is to address this issue by proposing that founders’ social identities shape the strategic choices of their ventures.

Drawing on the data from 318 founders in the early stages of their entrepreneurial activity, the study applies partial least squares structural equation modeling to empirically test whether founders’ social identities influence their ventures’ EO.

The findings of the current research show that founders whose dominant purpose is the creation of value for others are more likely to launch ventures oriented toward innovation. On the other hand, ventures of founders driven by economic self-interest accept more risk, which leads to higher performance outcomes on the enterprise, community and societal levels.

The study enhances the EO discussion by adding social identity theory as a way to explain different levels of EO in firms and answers the call for more diversity in EO–performance measurement by applying specific outcomes on the enterprise, community and societal levels to investigate whether a firm’s EO leads to the desired outcomes.

Crowdfunding campaigns reflect the personality traits of the entrepreneur, influencing the chances of a successful fundraising. In this study, the authors focus on three different entrepreneurs’ personality dark traits: narcissism, Machiavellianism and psychopathy. Through a text analysis of 338 equity-crowdfunding campaigns in the UK, the authors identified narcissistic expressions used by entrepreneurs in their pitches, and their impact on funding success. The authors found an inverted U-shape relationship between entrepreneurs’ narcissism and the crowdfunding success. On the other hand, entrepreneurs’ psychopathy has a negative linear relationship with crowdfunding success. This study contributes to the entrepreneurship literature, highlighting the importance of displayed entrepreneurs’ personality traits in engaging with crowd investors.

This study enriches the theory of effectuation by discussing the four independent dimensions of effectuation and their relationships with causation. Additionally, we fill the gap in prior literature by showing how entrepreneurial experience moderates the relationship between effectuation and innovativeness of the venture. Our study of 171 practising entrepreneurs regarding their entrepreneurial decision-making logic yielded multiple findings. The authors find that entrepreneurs rely on causation as well as effectuation in their decision-making; the more experienced entrepreneurs are, the more they actually use causation; and entrepreneurial experience moderates the relationship between effectuation and innovativeness of the venture firm.

The purpose of this study is to explain the contribution of Corporate Real Estate Management (CREM) to corporate success and to substantiate it empirically. However, no empirically tested holistic concept classifies and explains the different success contributions of CREM in their mechanisms of action and organisational levels.

This study develops a holistic two-dimensional model from existing literature to explain the relationship between CREM decisions and business success, and then tests it empirically using multidimensional data scaling from a telephone company survey (CATI) of 59 CREM managers sampled from the 200 largest German companies.

The created theoretical model holistically explains CREM success and existence as part of a non-property company, with specific performance drivers on specific organisational levels. The empirical data confirm that both dimensions of the model and, thus the measurement concept for modelling the CREM contribution to business success is robust across sectors and company/portfolio size in Germany.

The empirical confirmation of the conceptual model of CREM success provides novel support for the institutionalisation of the CREM function in companies and the holistic classification of different CREM research directions.

The aim of this paper is to investigate the effects of environmental dynamism on different EO dimensions in family firms. The authors also examine the moderating role of national culture (uncertainty avoidance and in-group collectivism) and the level of family control and influence in fostering/hindering this relationship.

A survey was conducted among 1,143 family firms from twenty-eight countries. The authors developed and tested hypotheses through a fixed-effects regression analysis.

The findings suggest that environmental dynamism has a positive effect on all three EO dimensions. Analysis reveals a positive moderating role of family control and influence and negative moderating roles of in-group collectivism and uncertainty avoidance.

The findings imply that family firm managers should carefully interpret the influence of their national culture on family firm behavior. More specifically, family firms in dynamic environments should consider the importance of the national culture in which they are embedded. Those operating in high uncertainty avoidant and highly collectivist cultures should take proactive steps to cultivate a corporate entrepreneurial culture. On the other hand, the family should not undermine the effect of its control and influence. In dynamic environments, family control and influence may be a competitive advantage in reinforcing entrepreneurial orientation.

The study contributes to the literature on EO in family firms by expanding the previous research on the antecedents of EO and examining moderation effects of culture and family control and influence across a broad multi-country sample. In contrast with the common findings regarding the effect of family logic on EO, the study shows the strengthening role of family control and influence in the relationship between environmental dynamism and EO. The authors show that culture as an informal institution may also play a critical role in hindering/strengthening the relationship between environmental dynamism and EO.

This study examines the role of CEO communication in effective crisis management. Specifically, it examines whether the communication of private information about a CEO can create a positive pre-crisis image that serves as a buffer during actual crises.

This study uses a 2x2 experimental design to analyze the effect of CEO communication (private information vs no private information) on pre-crisis image and its effectiveness in different types of crises (victim crisis vs preventable crisis).

The results of this research show that the communication of private information about a CEO contributes to the improvement of public image perceptions when a crisis occurs. This effect is influenced by the recipient’s identification with the organization as well as perceptions of empathy and competence toward the CEO. Notably, stronger effects are observed in the context of a victim crisis.

This study contributes to the field by highlighting the importance of CEO communication in crisis management and its potential to proactively build a positive pre-crisis image. In addition, it examines how this mechanism varies by crisis type, providing valuable insights for crisis communication strategies.

This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.

This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.

The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.

The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.

This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

The purpose of this paper is to examine the extent to which personal values, moral foundations and gender-role identities affect, in sequence, consumers' constructions of their ethnocentric and cosmopolitan orientations. Achieving a better understanding of the psychological makeup of consumer ethnocentrism and cosmopolitanism should help managers better design international market segmentation and brand positioning strategies.

The study's conceptual framework is anchored in attitude and values theories, and focuses on the social categorizations that consumers make and how these contribute to the formation of their ethnocentric and cosmopolitan orientations. Drawing data from consumers living in five European countries, we test our theoretical conjectures through structural equation modeling approaches, including multigroup analysis at the country level, as well as the identification and scrutiny of potential pan-European consumer segments.

Findings show that personal values, moral foundations and gender-role identities do exert direct and indirect (partially mediated) effects on the formation of consumers' ethnocentric and cosmopolitan orientations. These provide numerous insights for managers in terms of how they can segment domestic and international markets, as well as how to position products and communicate brand strategies.

The study focused on consumers' personal and role identities and offers implications based on data gathered from a sample of five European countries. Future work should broaden this perspective by including other identity facets, such as religious and ethnic identities, as well as product-category and brand-specific outcomes, in order to help develop a more comprehensive picture of the psychology underpinning consumers' identity-related orientations, and their effects on consumer behavior. Future research should also study these issues in a broader geographical context, by including national markets that have culturally diverse populations as well as places with dissimilar cultural and economic profiles.

The study shows that individuals' personal values, moral foundations and gender roles have a strong effect on the formation of consumer ethnocentrism and consumer cosmopolitanism orientations. Consideration of how these antecedent constructs operate in concert to shape consumers' in- versus out-group orientations has been overlooked in the international marketing literature. Beyond the ramifications for theory, the study offers numerous substantive managerial implications in terms of how consumers are likely to respond to local and global/foreign products/brands based on these orientations.