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Consumer purchasing behaviour has changed substantially in the light of recent developments in E-commerce. So-called “multichannel customers” tend to switch retail channels during the purchasing process. In order to address changing consumer behaviour, multichannel fashion retailing companies must continue to learn how to provide excellent service to such customers. The purpose of this paper is to contribute to the interpretation of multichannel service quality by explaining it from the perspective of the so-called “multichannel customers”.

Drawing on social influence theory, this paper aims to investigate these issues from the perspective of multichannel customers. In contrast with dualist and objectivist studies, this paper uses a constructivist epistemology and ethnographic methodology. Such an approach is associated with an interpretivist ontological worldview, which postulates the existence of “multiple realities”. The sample size for this research consisted of 34 in-depth interviews and 2 focus groups comprising 10 focus group participants.

The data analysis fundamentally found that multichannel customers tended to continually adjust choices regarding retailer and retail ckhannel when making purchases. The perspective of this paper is different from mainstream positivist service quality research which sees service quality as static, objectively measurable and dualistic. As an alternative, this paper acknowledges service quality as a dynamic, subjective and pluralistic phenomenon.

This paper contributes to the interpretation of multichannel service quality with a new concept that explains the phenomenon from the perspective of customers and thus considers it necessary for multichannel retailers to adopt strategies relating to customers’ changing behaviour.

Given that previous research examining students’ perceptions of the legitimacy of the campus police (CP) has largely taken place on a single campus and utilized quantitative methods, the purpose of this qualitative study was to understand how community context shapes students’ interactions with and perceptions of the CP in two distinct campus settings.

This study draws on in-depth interviews with 70 undergraduates, including 36 attending a university in a relatively safe, affluent suburban area and 34 attending a university in a high crime, disadvantaged urban area.

Although participants at both universities appreciated the presence and visibility of the CP, some Suburban U students felt that rather than being protected from outside threats, they were instead policed for engaging in behaviors that they deemed typical of the college experience. Alternatively, Urban U students expressed the opposite of their CP, providing evidence that brief and positive officer-initiated encounters can enhance perceptions of legitimacy, particularly in settings characterized by higher crime rates.

These findings have implications for how the CP can build trust and legitimacy among students to enhance campus safety and foster future compliance and mutual respect.

This study extends the findings of previous research in two important ways. First, it compares two starkly different campus contexts to understand how community setting and local crime rates influence students’ perceptions of the CP, and second, it utilizes both a comparative and qualitative research design.

The purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific experience, as they seek to make sustainability meaningful (i.e. filling it with unfolding meaning) through accounting and within particular discursive spaces.

The authors rely upon the case of LOGIC, a large international oil and gas company operating in more than 70 countries worldwide. The authors analyze the evolution of discourses concerning sustainability inside the company, as well as the changing accounting and reporting practices, with a particular focus on integrated reporting.

The authors show that accounting and reporting practices (such as integrated reporting within LOGIC) provide the conditions for “sustainability”—as a discursive concept—to become meaningful, while evolving themselves as they are attached to this concept. They do so by enabling individuals (the management team within LOGIC) to connect their diverse experiences and aspirations to the concept of sustainability. Rather than filling sustainability with stable meaning, the authors observed that individuals are attracted by the gaps left by accounting representations, leading to the development of new practices and unfolding meanings within specific discursive spaces.

Most of the literature on sustainability accounting and reporting practices concentrate on the need for these practices to mirror what companies do about sustainability. Differently, the authors add to the very few studies on “aspirational” reporting that have emphasized the enabling effects of the gap between what companies say and do about sustainability. The authors do so by demonstrating that accounting is “aspirational” not only because it stimulates corporate efforts toward an imaginary better future, but also because it attracts managers’ particular aspirations through its representational gap. The authors show that this gap enables meaningful connections between individuals (their particular experience and aspirations) and “sustainability,” bringing this concept into their specific discursive space and, thereby, leading to the emergence of new practices.

Understanding the determinants that influence consumers' attitude to adopt sustainable diets represents an important area of research to promote sustainable food consumption. The aim of this study is to investigate how (1) the individual openness to new foods (ONFs), (2) the involvement in food trends (IFTs) and (3) the social media use (SMU) can potentially impact the attitude towards the adoption of a sustainable diet (ATSD).

The authors conducted a structured survey in eight countries: Italy, Germany, Poland, USA, Brazil, Japan, Korea and China. The final sample of 5,501 individuals was analysed applying a structural equation model.

The main results show that attitude towards the ATSD is influenced differently by the antecedents investigated in each country. In particular, the ONF positively influences the ATSD only in Italy, USA and Germany. IFT positively influences the ATSD only in Italy, Poland and USA, while negatively in Germany. SMU has a positive influence on the ATSD only in Japan, USA and Germany, while a negative one in Brazil and Korea.

This study presents a cross-country comparison about the antecedents of attitude towards the ATSD, thus providing evidence for the need of ad hoc marketing strategies by companies and policies by institutions at single country level.

Competitive intelligence failures have devastating effects in marketplaces. They are attributed to various factors but seldom explicitly to information behaviour. This paper addresses causes of competitive intelligence failures from an information behaviour lens focussing on problems with key intelligence and information needs. The exploratory study was conducted in 2016/2017. Managers (end-users) identify key intelligence needs on which information is needed, and often other staff members seek the information (proxy information seeking). The purpose of this paper is to analyse problems related to key intelligence and information needs, and make recommendations to address the problems.

The study is placed in a post-positivism research paradigm, using qualitative and limited quantitative research approaches. In total, 15 participants (competitive intelligence professionals and educators/trainers originating from South Africa and the USA) contributed rich data through in-depth individual interviews.

Problems associated with articulation of information needs (key intelligence needs is the competitive intelligence term – with a broader scope) include inadequate communication between the person in need of information and the proxy information searcher; awareness and recognition of information needs; difficulty in articulation, incomplete and partial sharing of details of needs.

Participant recruitment was difficult, representing mostly from South Africa. The findings from this exploratory study can, however, direct further studies with a very understudied group.

However, revealed valuable findings that can guide research.

Little has been published on competitive intelligence from an information behaviour perspective. Frameworks guiding the study (a combination of Leckie et al.’s 1996 and Wilson’s, 1981 models and a competitive intelligence life cycle), however, revealed valuable findings that can guide research.

European countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented. Therefore, the present study provides insights on the relevance of IR in voluntary contexts by exploring analysts' reactions to the release of integrated reports in diverse institutional settings.

Drawing on voluntary disclosure theory, a quantitative empirical research method is used to explore the moderating role of country-level institutional characteristics on the associations between voluntary IR release and analyst forecast accuracy and dispersion.

IR informativeness is not uniform in the voluntary context and institutional settings play a moderating role. IR release is associated with increased consensus among analyst forecasts. However, in countries with weak institutional enforcement, a reverse association is detected, indicating that analysts rely largely on IR where the institutional setting strongly protects investors. Although a strong institutional setting boosts the IR release usefulness in terms of accuracy, it creates noise in analyst consensus.

Academics can appreciate the usefulness of voluntary IR across the institutional enforcement contexts.

Managers can use these findings to understand opportunities offered by IR voluntary release. The study recommends that policymakers, standard setters and regulators strengthen the institutional enforcement of sustainability disclosure.

This study is a unique contribution to recent calls for research on the effects of nonfinancial disclosure regulation and on IR “impacts”. It shows on the international scale that IR usefulness for analysts is moderated by institutional patterns, not country-level institutional characteristics.

Although accounting and reporting visualisations (i.e. graphs, maps and grids) are often used to veil organisations’ untransparent actions, these practices perform irrespectively of their ability to represent facts. In this research, the authors explore accounting and reporting visualisations beyond their persuasive and representational purpose.

By building on previous research on the rhetoric of visualisations, the authors illustrate how the design of accounting visualisations within integrated reports engages managers in a recursive process of knowledge construction, interrogation, reflection and speculation on what sustainable value creation means. The authors articulate the theoretical framework by developing a longitudinal field study in International Fashion Company, a medium-sized company operating in the fashion industry.

This research shows that accounting and reporting visualisations do not only contribute to creating unclear and often contradicting representations of organisations’ sustainable performance but, at the same time, “open up” and support managers’ unfolding search for “sustainable value” by reducing its unknown meaning into known and understandable categories. The inconsistencies and imperfections that accounting and reporting visualisations leave constitute the conditions of possibility for the interrogation of the unknown to happen in practice, thus augmenting managers’ questioning, reflections and speculation on what sustainable value means.

This study shows that accounting and reporting visualisations can represent good practices (the authors are not saying a “solution”) through which managers can re-appreciate the complexities of measuring and defining something that is intrinsically unknown and unknowable, especially in contexts where best practices have not yet consolidated into a norm. Topics such as climate change and sustainable development are out there and cannot be ignored, cannot be reduced through persuasive accounts and, therefore, need to be embraced.