Esperanza Huerta, Yanira Petrides and Denise O’Shaughnessy
This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory.
Abstract
Purpose
This research investigates the introduction of accounting practices into small family businesses, based on socioemotional wealth theory.
Design/methodology/approach
A multiple-case study was conducted gathering data through interviews and documents (proprietary and public). The sample included six businesses (five Mexican and one American) from different manufacturing and service industries.
Findings
It was found that, although owners control the implementation of accounting practices, others (including family employees, non-family employees and external experts) at times propose practices. The owner’s control can be relaxed, or even eliminated, as the result of proposals from some family employees. However, the degree of influence of family employees is not linked to the closeness of the family relationship, but rather to the owners’ perceived competence of the family employee, indicating an interaction between competence and experience on one side, and family ties on the other.
Research limitations/implications
First, the owners chose which documentary data to provide and who was accessible for interviews, potentially biasing findings. Second, the degree of influence family employees can exert might change over time. Third, the study included a limited number of interviews, which can increase the risk of bias. Finally, all firms studied were still managed by the founder. It is possible that small family businesses that have undergone a succession process might incorporate accounting practices differently.
Practical implications
Organizations promoting the implementation of managerial accounting practices should be aware that, in addition to the owner, some family employees and external experts could influence business practices. Accountants already providing accounting services to small family business are also a good source for proposing managerial accounting practices
Originality/value
This study contributes to theory in four ways. First, it expands socioemotional theory to include the perceived competence of the family employee as a potential moderator in the decision-making process. Second, it categorizes the actors who can influence managerial accounting practices in small family businesses. Third, it further refines the role of these actors, based on their degree of influence. Fourth, it proposes a model that describes the introduction of managerial accounting practices in small family business.
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Varsha Jain, Christopher Pich, B.E. Ganesh and Guja Armannsdottir
The extant literature demands more insights into the elements for political branding in India. Thus, this paper aims to explore political branding in terms of the influences of…
Abstract
Purpose
The extant literature demands more insights into the elements for political branding in India. Thus, this paper aims to explore political branding in terms of the influences of political branding.
Design/methodology/approach
The context is the young voters in an emerging country, India. Qualitative research was undertaken, and a total of 17 focus group discussions were conducted in the leading Indian cities.
Findings
This study found that the Bhartiya Janata Party (BJP) developed a strong governance and connection with the people. This approach developed a comprehensive brand among the young voters, who emphasized on the proof of the performance by the party. During pre or post-election, the BJP and other political parties need to develop a comprehensive political branding plan to connect with the voters.
Research limitations/implications
This study was focused on the external perspective of political branding. Future research can focus on the internal perspective in terms of party members and politicians. This study has focused on India as a specific case. Future studies can focus on a cross-cultural and cross-national level.
Practical implications
The framework developed can be used by political parties and leaders to develop their political brand. The study’s framework can be used in a systematic and sequential format to verify the strength of their political branding exercise.
Originality/value
This study focuses on the post-election scenario. Secondly, it focuses on the non-Western context. Also, the study represents a unique combination of the best theories and observations from political marketing and digital leadership.
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Ian Phau and Denise Ong
The purpose of this paper is to examine how consumers respond to environmental claims of three types contained in promotional messages attributed to one respected “green” brand…
Abstract
Purpose
The purpose of this paper is to examine how consumers respond to environmental claims of three types contained in promotional messages attributed to one respected “green” brand and one mainstream leisure clothing.
Design/methodology/approach
A mall‐intercept questionnaire‐based survey in one city in Australia collected responses from 380 respondents, who rated environmental claims contained in promotional messages delivered via garment tags attached to T‐shirts.
Findings
Shoppers responded more positively to product‐related messages than cause‐related messages. They found environmental claims to be more credible if attributed to the green brands than to the neutral brand.
Research limitations/implications
Future research might focus on the “green” market segment rather than interacting with the general population, and devise niche marketing strategies to clothes retailers. There is also room for more vivid pro‐green statements as test stimuli, perhaps generated by in‐depth qualitative research.
Practical implications
Though consumers are becoming increasingly green‐minded, the result is not necessarily more consumption of green products, but “better” consumption behaviour in general. Retailers should build a store image that clearly transmits their green credentials, as a proxy for the quality and nature of merchandise they carry.
Originality/value
Relatively little is known about green brands and environmental message appeals in clothes marketing, and no study has yet focused on Australia.
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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Richard A. Bernardi and David F. Bean
This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data…
Abstract
This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.