Craig Fenech has represented athletes and sports media figures since 1980. In Winter 2001, he went to Toronto to meet Canadian ice skaters Jamie Salé and David Pelletier, and…
Abstract
Craig Fenech has represented athletes and sports media figures since 1980. In Winter 2001, he went to Toronto to meet Canadian ice skaters Jamie Salé and David Pelletier, and said: “I think you can become household names in the US.” Little did they know how true those words would prove: a few months later, the reigning world champions in the Pairs Figure Skating event found themselves at the center of scandal at the 2002 Winter Olympics, when the Russian pair of Berezhnaya and Sikharulidze were awarded the gold, despite a f lawless display from Jamie and David. An international outcry followed which was resolved four days later when the IOC awarded the Canadians a second gold medal. Here Craig talks with Professor Jerry Dailey from Kean University about his views on the role of the sport agent, the business side of sport and the ice-skating scandal.
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The purpose of this chapter is to contribute to the understanding of environmental reporting differences in the case of Romanian entities. In order to achieve this purpose, we…
Abstract
Purpose
The purpose of this chapter is to contribute to the understanding of environmental reporting differences in the case of Romanian entities. In order to achieve this purpose, we analyze environmental reporting differences for Romanian listed companies using legitimacy theory as a theoretical background.
Design/methodology/approach
We conduct a quantitative research on the Romanian entities listed on the Bucharest Stock Exchange (BSE).
Findings
The quality and quantity of environmental information reported by Romanian company still suffer from irrelevancy and incompleteness. The factors explaining the variation of environmental reporting in the case of Romanian listed companies are the export sales percentage, the BSE category, and size of the company, which demonstrate that larger companies tend to disclose more environmental information to respond to the pressure and to maintain their legitimacy.
Research limitations/implications
The present study uses the content analysis as a research technique of 64 annual reports of Romania listed entities on the BSE. In this regard, a limitation of the study can be the sample size that can be extended and also the content analysis that can be considered subjective.
Practical and social implications
The chapter is of interest to anyone involved in the process of environmental disclosure, either as entity or other stakeholders.
Originality/value
The chapter supplements previous studies regarding environmental disclosure and the theories or factors that can explain environmental reporting differences.
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Enrique Bigné‐Alcañiz, Carla Ruiz‐Mafé, Joaquín Aldás‐Manzano and Silvia Sanz‐Blas
The paper's purpose is to analyse the influence of online shopping information dependency and innovativeness on the acceptance of internet shopping.
Abstract
Purpose
The paper's purpose is to analyse the influence of online shopping information dependency and innovativeness on the acceptance of internet shopping.
Design/methodology/approach
The impact of online shopping information dependency, domain‐specific innovativeness and technology acceptance model (TAM) variables on future shopping intention has been tested through structural equation modelling techniques. The sample consisted of 465 Spanish consumers who had never purchased online.
Findings
Data analysis shows that consumer innovativeness and online shopping information dependency have a direct and positive influence on future online shopping intention and that the basic TAM hypotheses are fulfilled. Online shopping information dependency can be increased with interfaces that are easier to use, but only if perceived usefulness remains high. Consumer innovativeness positively influences internet exposure and the ease‐of‐use perception of the shopping medium, referred to throughout this paper as “shopping channel”.
Practical implications
This research enables companies to know which aspects of their communication strategies to highlight in order to get non‐purchasing web users to participate in e‐shopping. Perceived ease of use and online shopping information dependency has a significant influence on shoppers' willingness to purchase online. This shows that web content and design are key tools in the increase of future online purchasing. It is also recommended that managers target some of their advertising campaigns to the more innovative users.
Originality/value
There are still too few studies that analyse the effects of innovativeness and online shopping information dependency on non‐purchasing web users' behaviour. This work aims to combine the influence of online shopping information dependency, innovativeness and the traditional TAM in order to construct an improved model for internet shopping acceptance. It will use an integrated model to do so.
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Anagha Shukre and Naresh Verma
The case study is based on field research and also on secondary data. A primary survey is included in the case study. Simple frequency and factor analysis as statistical tools…
Abstract
Research methodology
The case study is based on field research and also on secondary data. A primary survey is included in the case study. Simple frequency and factor analysis as statistical tools have been used.
Case overview/synopsis
Family businesses, like that of Kiran Rai’s, owning a local Mom and Pop store in an emerging city were faced with a serious problem of sustaining their businesses. These family businesses countered immense competition from: their own types, i.e. from other local Mom and Pop stores within the same cities; online stores; and the organised stores.The choice of the customers to buy goods from the neighbourhood shops has remained largely as an age-old tradition in the households. With the millennials and the Generation Z (Gen Z) exposed to an array of brands, can they become the first choice of young customers for shopping for all kinds of products and varieties? Can the local Mom and Pop stores spread their wings across the young generations, particularly the Millennials and Gen Z through inexpensive social media channels? What are their growth options? How can the social media serve this purpose? The case uses the social cognition theory and the use gratification theory to throw light on the new concept of Social Shopping.
Complexity academic level
The case is meant to be discussed in courses like Fundamentals of Marketing, Digital Marketing and Retail Marketing in a 90-min session in the Post Graduate as well as in the Working Executives’ Management programmes. The case analysis will expose the students to the use of social media and its benefits to the small businesses. The students will also be able to analyse and understand the different types of Online Consumers’ Shopping Personalities. This would enable them to strategize for different stages in the decision-making processes.
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Rob Gray, Dave Owen and Carol Adams
This chapter is a speculative examination of the way in which theory is used in the social accounting literature. It is intended as an initial guide for those approaching the area…
Abstract
This chapter is a speculative examination of the way in which theory is used in the social accounting literature. It is intended as an initial guide for those approaching the area for the first time; it is intended as a map for those in the field who would like to adopt a bigger picture for their work and it is intended as a wake-up call to those of us stuck in unconscious ruts. The chapter's departure point is the recognition that social accounting requires a reasonably sophisticated awareness of theory – not least because the subject matter itself is so contentious and conditional. The chapter's ambitions are to encourage a more evaluative and policy-based approach to the subject matter of social accounting; to offer a pedagogic basis to help others make some sense of theory in social accounting and to seek to empower and liberate social accounting scholars by assisting the range of their theorising. Social accounting scholars tend to approach the area with concerns and desires for liberation and possibility. Theory can help articulate those concerns and can support and encourage that desire. Above all, the chapter is explicitly partial, speculative and tentative, and it is not a formal or informed attempt to produce a theory of theories in social accounting. To articulate a range of the possible theories, we offer a simple heuristic through which we may navigate our way through the soup of concepts and perceptions that can blend into a potential infinity of ways of looking and seeing. We hope to encourage diversity and speculation rather than narrowness and alleged certainty.
Environmental capabilities, allowing companies to carry out their productive activities in ways that limit damage to natural environment, are at the heart of the fourth stage of…
Abstract
Purpose
Environmental capabilities, allowing companies to carry out their productive activities in ways that limit damage to natural environment, are at the heart of the fourth stage of research in intellectual capital. Accordingly, the purpose of this research is to explore firm's current environmental capabilities, disclosed by managers through corporate messages, that participate to the development of sustainable intellectual capital (SIC).
Design/methodology/approach
With this in mind, we first conducted a lexical content analysis followed by a thematic content analysis of 241 letters to shareholders from the CEOs of major European companies published in 2016.
Findings
The lexical content analysis reveals that managers of major European companies have developed green alliances to address the energy transition challenge by modifying their manufacturing processes. The thematic content analysis of the CEOs discourse highlights that managerial competencies, continuous innovation and stakeholder integration are key environmental capabilities that matter to CEOs.
Research limitations/implications
This study contributes to the fourth stage of research on IC highlighting the environmental capabilities and resources that are disclosed by companies in their corporate communication. Our results enhance the understanding on how environmental capabilities and resources enhance the human, organizational, technological and relational sustainable intellectual capital.
Practical implications
This research highlights the importance of green alliances that allow companies to address the challenge of the ecological transition. In this context, the continuous innovation capability seems to be a fruitful way of gaining competitive advantage in this challenge.
Originality/value
This paper provides a detailed description of the environmental capabilities that participate to the development of the human, technological and relational SIC.
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The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular…
Abstract
Purpose
The purpose of this paper is to present a critical review of the development and current state‐of‐the‐art of social and environmental accounting (SEA) research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal, while also offering some pointers as to how the field may develop in the future.
Design/methodology/approach
The approach combines a literature review and critique, with particular emphasis on SEA papers published in AAAJ (1988‐2007) together with other papers published in a range of leading‐edge journals (2004‐2007).
Findings
While published SEA research covers a wide range of topics, particular emphasis has been placed on polemical debate and studies investigating the organisational determinants and managerial motivations underpinning reporting initiatives. Some evidence is produced of a rapprochement between mainstream SEA scholars and critical theorists, with the moral foundation, and interventionist stance, of the former being combined with the historically and theoretically informed perspective of the latter. Evidence is also offered of field‐based studies achieving greater prominence in the literature in recent years.
Research limitations/implications
While a “broad brush” analysis of the historical development of SEA research is offered, detailed investigation is largely confined to the contribution of Accounting, Auditing & Accountability Journal and that of contemporary research studies.
Practical implications
Agreement is expressed with the conclusions emanating from previous authoritative reviews of the field concerning the need for engagement with practice on the part of researchers. However, a managerial perspective is eschewed in favour of recommending articulation of research to social movements and working directly with stakeholder groups.
Originality/value
The paper provides a detailed analysis of the contribution made by one particular leading edge journal, while further drawing on recently published work in a range of journals in order to develop pointers for future effective interventions by SEA researchers in matters of public policy and praxis.
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James Guthrie and Indra Abeysekera
The aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current contemporary…
Abstract
Purpose
The aim of this paper is to review the use of content analysis as a research method in understanding social and environmental accounting (SEA) and to examine current contemporary foci of this research tradition. Further, seeks to examine several research method issues relating to the use of content analysis are examined.
Design/methodology/approach
Contemporary focus and research issues are analyzed to provide some future directions for scholars in the field of SEA, by categorizing work in the SEA, social environmental reporting (SER) and intellectual capital reporting (ICR) literature, according to the following: normative literature/theory/commentaries; focus of empirical investigation; quality SER research; combined research methodologies; content analysis method issues.
Findings
Literature indicates that few attempts have been made to combine other research methodologies with content analysis, although it has proven fruitful with the limited investigation undertaken to examine aspects of SER. Further extending the performance reporting by combining SER with ICR may provide useful information.
Research limitations/implications
Increasingly, researchers in the field of SEA need to be able to justify the specific research methods they use when collecting the empirical data that they examine in order to support and test opinions regarding the merit of different approaches to managing, measuring and reporting of SEA.
Originality/value
Traditionally, the focus of content analysis has been narrow but this paper breaks new ground in proposing to broaden the focus to include SEA and to combine content analysis with other methods of data collection.
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Hai-Ninh Do, Ngoc Bich Do, Thao Kim Nguyen and Tra My Nguyen
This study investigates the impact of personal, organisational and innovation capability on technological innovation and further impacts on small and medium enterprises’ (SMEs'…
Abstract
Purpose
This study investigates the impact of personal, organisational and innovation capability on technological innovation and further impacts on small and medium enterprises’ (SMEs') performance during uncertainty. Moreover, the moderator role of social sustainability orientation on the relationships of technological innovation, innovation performance and organisational resilience is also examined.
Design/methodology/approach
A quantitative approach using 524 SME responses and Smart PLS 4.0 are adopted in this research.
Findings
The results indicate a correlation between three types of capabilities with technological innovation and further conversion to organisational resilience. Additionally, social sustainability shows a negative moderating effect between innovation performance and organisational resilience. The research findings advanced the resources-based-view (RBV) by proposing three capability dimensions as platforms for SMEs' innovation success, which later generate resilience possibilities. Specifically highlighted in this study are the personal capabilities of managers, organisational capabilities and innovation capabilities in setting business objectives and resource allocation towards economic and sustainable goals during turbulence and uncertainty.
Originality/value
This study investigates the role of technological innovation and innovation on SME resilience. Notably, we deploy the social sustainability orientation as moderators towards the relationship between technological innovation, innovation performance and SMEs’ resilience. SMEs employing social sustainability orientation might negatively inhibit the translation from innovation performance to SME resilience, providing novel insights into navigating uncertainty in modern business. It has no effect on the relationship between technological innovation and its consequences.
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Tribikram Budhathoki, Julien Schmitt and Nina Michaelidou
To better understand the disparity of private label performance across countries, the purpose of this paper is to investigate the role played by national culture. Two types of…
Abstract
Purpose
To better understand the disparity of private label performance across countries, the purpose of this paper is to investigate the role played by national culture. Two types of impact are considered: a direct influence of cultural dimensions on the performance of private labels in a country and an indirect one where national culture favours the development of modern retailers, which, in turn, benefits private label performance.
Design/methodology/approach
Using the five dimensions of the Hofstede model to describe national culture, this paper performs a structural equation modelling incremental building model approach using secondary data collected from a sample of 65 countries.
Findings
The results show that individualism (positively) and long-term orientation (negatively) directly impact private label performance. Moreover, four dimensions (individualism, masculinity, power distance and uncertainty avoidance) are shown to have a significant indirect impact on private label performance via the mediation of retail market development, positively for individualism and negatively for the three other dimensions.
Practical implications
The findings provide retailers with important insights into the critical decisions of the selection of new markets and adaptation of the private label strategy according to the culture of the country.
Originality/value
This research pioneers by being the first to determine the impact of all the dimensions of the Hofstede cultural model on private label performance, use a very large number of countries to test this impact and study the role of important retail market factors in this phenomenon.