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Article
Publication date: 20 March 2020

Amer Al Fadli, John Sands, Gregory Jones, Claire Beattie and Domenico Pensiero

This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares…

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Abstract

Purpose

This study aims to investigate the influence of board independence on the level of corporate social responsibility (CSR) reporting in Jordan over time. The paper also compares this level of influence between the pre- and post-issuance of the Jordanian corporate governance code (JCGC) in 2009.

Design/methodology/approach

Longitudinal data (panel data) from all non-financial listed companies on the Amman stock exchange for the period 2006-2015 was collected and analysed. The content analysis method was used to assess the CSR reporting evident in the annual reports. An ordinary least square regression was used to investigate the relationship between board independence and the level of CSR reporting.

Findings

The results revealed that board independence has a positive and significant influence on the level of CSR reporting. This influence became significantly stronger post the issuance of the corporate governance code in Jordan. The findings suggest that the presence of independent directors on the board encourages companies to report additional CSR information as one of the legitimation strategies to manage the expectations of stakeholder groups.

Research limitations/implications

This study provides motivation for regulators and companies to continue to improve board independence effectiveness.

Practical implications

The study supported evidence from prior studies, conducted the developed countries, that legitimacy theory is also applicable in Jordanian companies, which is a developing country. This study contributes to the debate and findings of the literature about governance and CSR reporting, specifically in the Middle East, as well as the potential of future studies in developing countries using a legitimacy theory as the basis for their investigations and motivation. This study provides evidence to motivate regulators and companies to improve, further, board independence effectiveness.

Originality/value

This empirical study has explored the potential influence of board independence on the level of CSR reporting in Jordan for JCGC pre- and post-issuance, which has not been examined previously and the findings for future studies in the Middle East region and other developing countries.

Details

International Journal of Law and Management, vol. 62 no. 2
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 21 August 2009

Emmett Steed and Zheng Gu

The purpose of this study is to investigate and document current US hotel management company practices in budgeting and forecasting, and to recommend a process to improve accuracy…

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Abstract

Purpose

The purpose of this study is to investigate and document current US hotel management company practices in budgeting and forecasting, and to recommend a process to improve accuracy and efficiency.

Design/methodology/approach

Key corporate financial executives of hotel management companies operating in the USA were surveyed. Different from prior studies that surveyed the US property‐level managers, or European hotel operators, the study surveyed the authors of budget guidelines of US hotel management companies with at least ten units or 1,000 rooms, to discover and document the budgeting and forecasting practices of multi‐unit hotel management companies. Chi‐square and t‐tests for equality of means were used to identify the differences between large and small hotel management companies.

Findings

Many concepts were identified that are not found in hospitality management textbooks. Current budgeting and forecasting methods used in the industry present opportunities for improving accuracy. There are also opportunities for time efficiencies, which may lead to improved participant satisfaction. Some significant differences were identified in budgeting and forecasting processes between large and small management companies.

Research limitations/implications

The findings may not apply to independently owned and operated hotels, or small hotel management companies. Future research may focus on identifying economic factors that most influence hotel revenues at the local or regional level. Also, future research may focus on corporate computer software that facilitates intranet consolidation of property level budgets and forecasts and also allows spreadsheet flexibility for exploring various scenarios.

Practical implications

The practical application of the study is the recommendation for a centralized budget process that enhances accuracy, improves efficiency, and reduces “gamesmanship”.

Original/value

There are four main contributions of the study: the obtaining of inputs from corporate officers of hotel management companies with operations in the USA; the documenting of forecasting and budgeting practices of hotel management companies operating in the USA; the recommending of a forecasting and budgeting process that may improve accuracy and participant satisfaction; and the identifying of differences between large and small companies in relation to forecasting and budgeting practices.

Details

International Journal of Contemporary Hospitality Management, vol. 21 no. 6
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 30 May 2008

Tracy A. Jones

The purpose of this paper is to provide an insight into budgetary practice in UK‐based hotel organizations and an update on previous survey work in this area. The research aims to…

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Abstract

Purpose

The purpose of this paper is to provide an insight into budgetary practice in UK‐based hotel organizations and an update on previous survey work in this area. The research aims to cover a broad range of budgeting issues, including: the process used in setting budgets, monitoring and review of the budgetary processes, and the human aspects of the budgeting process.

Design/methodology/approach

This research used a census‐based questionnaire of hotel organizations' finance directors. The questionnaire consisted of mainly closed questions, with opportunities for further explanation to be given. Statistical analysis tools included Chi‐square tests, Spearman's Rank Coefficient, and ANOVA.

Findings

The paper finds that the key reason organizations produce budgets are to aid control, evaluate performance and aid planning. Neither the top‐down, bottom‐up or combination approaches to budgeting dominated in the UK. The results showed a higher rate of the top‐down approach in the UK, compared to previous surveys in other countries. Budgets were generally viewed as the main performance indicator in hotel organizations. There is little use of flexible budgeting, budget committees or budget manuals in the hotel industry. The “human aspects” of budgeting identified some interesting contradictions such as the belief that participation is key in budgeting working, yet there is a lack of participation in practice, most significantly amongst hotel department managers.

Originality/value

Limited information as to budgetary practice in hotels has previously been published, particularly related to the UK. This survey and further findings from the broader research project it is part of identify hotel industry budgetary practice. This aids identifying change over time and provides an invaluable insight into how budgets are used in the industry.

Details

International Journal of Contemporary Hospitality Management, vol. 20 no. 4
Type: Research Article
ISSN: 0959-6119

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Case study
Publication date: 1 October 2011

Stephanie Jones and Gregory J. Scott

Organizational behavior, human resources, culture, international business, international entrepreneurship and emerging market studies.

Abstract

Subject area

Organizational behavior, human resources, culture, international business, international entrepreneurship and emerging market studies.

Study level/applicability

MBA and MSc students (and some advanced-level undergraduates) in an MBA module being taught face-to-face in an emerging market context. MBA courses such as managing cultural diversity, cross-cultural management, organizational behavior, human resource management, international business and business in emerging markets. The exercise is also relevant to teaching the subject of assignment- and dissertation-writing, given the element of data collection and analysis.

Case overview

This exercise is designed to be an MBA class exercise in which students try to answer the question: what are the national cultural characteristics of the typical executive or manager in my country? Are these behaviors as the textbooks describe, or have they changed, especially with economic development?

The example of country chosen for the class exercise can be any emerging market country, especially one undergoing significant change. Much of the research on cross-cultural management conducted in emerging markets was carried out 20 or 30 years ago and the changes in emerging markets have been dramatic since then. It is highly likely, when reaching the results of this exercise, that the culture of the chosen country has indeed changed dramatically, becoming more like a typical developed or “emerged” country. Much of the original cross-cultural management research was also based on a similar group – employees of US-based high technology companies, arguably similar to the sample to be involved in our exercise here.

Expected learning outcomes

National cultural characteristics can be described and defined in ways which will allow for comparisons, to gain useful insights – and these behaviors are not good or bad, just real and different.

Cultures can change or stay the same, due to certain demographic, economic and social influences, which we can study and measure.

If we proactively interview colleagues and other contacts to test our understanding of these national culture constructs, we can gain more insights and awareness (rather than just listening to a lecture).

Supplementary materials

Teaching notes, student assignment.

Details

Emerald Emerging Markets Case Studies, vol. 1 no. 4
Type: Case Study
ISSN: 2045-0621

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Article
Publication date: 23 December 2022

Shoaib M. Farooq Padela, Ben Wooliscroft and Alexandra Ganglmair-Wooliscroft

This paper aims to conceptualise and characterise brand systems and outline propositions and research avenues to advance the systems’ view of branding.

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Abstract

Purpose

This paper aims to conceptualise and characterise brand systems and outline propositions and research avenues to advance the systems’ view of branding.

Design/methodology/approach

A conceptual synthesis approach is adopted to integrate the extant branding research perspectives. The conceptual framework is grounded in the theoretical foundation of marketing systems theory.

Findings

The conceptual framework delineates brand inputs, throughputs, outcomes and feedback effects within a brand system. It configures the complexity and dynamics of brand value formation among brand actors within the branding environment.

Research limitations/implications

This paper contributes to systems thinking in branding and brand value co-creation research. It extends marketing systems theory into the branding context and provides research directions for exploring the structural and functional configurations, cause–consequence processes and outcome concerns of brand value formation.

Practical implications

This conceptual framework informs brand development, management and regulation at a macro level. Managers can apply the brand system concept to identify and manage conflicting expectations of brand actors and alleviate adverse brand outcomes such as negative brand externalities, enhancing overall brand system health and societal value.

Originality/value

This research expands the scope of brand actor agency and identifies the likelihood of disproportionate brand outcomes. It provides methodological guidelines for analysis and intervention in brand systems.

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Book part
Publication date: 24 November 2016

Brent Johnson and Shewanee D. Howard-Baptiste

In order for students of any age to compete in a globalized, ever-changing society, it is imperative that those in leadership roles reflect the needs of the communities they…

Abstract

In order for students of any age to compete in a globalized, ever-changing society, it is imperative that those in leadership roles reflect the needs of the communities they serve. Part of service in any capacity requires critical self-reflection and consistent assessment of “who is missing from the table,” in addition to conversation toward progress, social justice, and the transformation of antiquated ideologies and ways of knowing. As members of minority and historically marginalized groups reflect the majority of global citizens (Colby, S. L., & Ortman, J. M. (2015). Projections of the size and composition of the U.S. population: 2014–2060. U.S. Department of Commerce: Economics and Statistics Administration. Retrieved from https://www.census.gov/content/dam/Census/library/publications/2015/demo/p25-1143.pdf), a paradigm shift is needed so that students, leaders, and learners can exist in an environment that supports critical and cognitive approaches to the absorption of knowledge. Utilizing Black Feminist Thought, a framework was created to not only identify racially and ethnically diverse women in educational leadership, but to provide a “roadmap” or guide for the sustainability of these leaders in the academy as well as in P-12 school systems. A Black female scholar and a Black male working in secondary and higher education provide a guide to assist those working as educators, administrators in the spaces of secondary and higher education. This narrative provides information that will provide an avenue for the exposure, experiences, and equity for Black women in education to be at the forefront of educational reform.

Details

Racially and Ethnically Diverse Women Leading Education: A Worldview
Type: Book
ISBN: 978-1-78635-071-8

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 July 2022

Jon S.T. Quah

This paper analyses the importance of leadership and culture in combating corruption in Hong Kong SAR, Japan, Malaysia, New Zealand, Singapore and Taiwan.

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Abstract

Purpose

This paper analyses the importance of leadership and culture in combating corruption in Hong Kong SAR, Japan, Malaysia, New Zealand, Singapore and Taiwan.

Design/methodology/approach

This paper is based on the comparative analysis of the effectiveness of the anti-corruption measures in the studies of six selected countries/regions in this special issue of Public Administration and Policy. The contributors in this special issue were invited because of their publications on combating corruption in the six countries/regions.

Findings

The critical variable ensuring the effectiveness of combating corruption is the strong political will of the leadership in changing the culture of corruption in the country/region by implementing a zero-tolerance policy toward corruption, as shown in Singapore and Hong Kong. In New Zealand’s case, leadership plays a less important role because of the population’s emphasis on equality and egalitarianism and its reliance on the Ombudsman and Serious Fraud Office to curb corruption. However, the corrupt leadership of Tanaka Kakuei in Japan, Najib Rajak in Malaysia, and Chen Shui-bian in Taiwan, demonstrates clearly their insidious impact of consolidating their kleptocratic rule in these countries/regions.

Originality/value

As the role of leadership and culture in combating corruption has not been given sufficient attention in the literature, this paper attempts to rectify this neglect by demonstrating that the political leaders in Singapore and Hong Kong, and to a lesser extent, New Zealand, have succeeded in minimising corruption while their counterparts in Japan, Taiwan and Malaysia, have failed to do so.

Details

Public Administration and Policy, vol. 25 no. 2
Type: Research Article
ISSN: 1727-2645

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Article
Publication date: 18 April 2018

Louise M. Hassan and Edward Shiu

The placement of warning labels on alcoholic beverages is a policy area with renewed interest, yet a strong evidence base regarding the efficacy of text-based or pictorial warning…

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Abstract

Purpose

The placement of warning labels on alcoholic beverages is a policy area with renewed interest, yet a strong evidence base regarding the efficacy of text-based or pictorial warning labels has still to emerge. Increased interest by policymakers has spurred research into potential alcohol warning label designs and messages. The purpose of this article is to draw together recearch in the alcohol warnings literature.

Design/methodology/approach

The current study seeks to review research that has sought to examine the effectiveness of alcohol warning labels. Searches for English-language articles (since 2000) using the terms “alcohol” and “warning label*” were conducted in 2015 across four databases (Web of Science, PubMed, PsycInfo and Cochrane). Articles were included if they empirically assessed the effectiveness and/or design of alcohol warning labels. Only studies that addressed the targeted individual consumer (consistent with downstream social marketing) were included. A narrative analysis approach was used for the 15 articles identified.

Findings

Findings are reported on five themes covering the design of the warning, starting with the use of imagery or recommendations, followed by a focus on the warning messages and whether they are specific, use signal words and are based on qualitative or quantitative information.

Research limitations/implications

Overall, there was little consistency in approach and measures, with very limited research having explored the potential of pictorial warning labels. Numerous research gaps are identified; thus, much more research is needed in this area. The evidence base is weak and caution is needed by policymakers regarding the introduction and implementation of alcohol warning labels. Limitations are discussed.

Originality/value

The review provides a timely up-to-date evaluation of the alcohol warning labels literature that has seen a recent resurgence but has not been critically reviewed.

Details

Journal of Social Marketing, vol. 8 no. 3
Type: Research Article
ISSN: 2042-6763

Keywords

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Book part
Publication date: 4 July 2016

Russell K. Schutt

Reexamination and reinterpretation of the process of deinstitutionalization of public mental hospital inpatients.

Abstract

Purpose

Reexamination and reinterpretation of the process of deinstitutionalization of public mental hospital inpatients.

Methodology/approach

A comprehensive review of related research is presented and lessons learned for the sociology of mental health are identified.

Findings

The processes of both institutionalization and deinstitutionalization were motivated by belief in the influence of the social environment on the course of mental illness, but while in the early 19th century the social environment of the mental hospital was seen as therapeutic, later in the 20th century the now primarily custodial social environment of large state mental hospitals was seen as iatrogenic. Nonetheless, research in both periods indicated the benefit of socially supportive environments in the hospital, while research on programs for deinstitutionalized patients and for homeless persons indicated the value of comparable features in community programs.

Research limitations/implications

While the process of deinstitutionalization is largely concluded, research should focus on identifying features of the social environment that can maximize rehabilitation.

Practical implications

The debate over the merits of hospital-based and community-based mental health services is misplaced; policies should instead focus on the alternatives for providing socially supportive environments. Deinstitutionalization in the absence of socially supportive programs has been associated with increased rates of homelessness and incarceration among those most chronically ill.

Originality/value

A comprehensive analysis of deinstitutionalization that highlights flaws in prior sociological perspectives and charts a new direction for scholarship.

Details

50 Years After Deinstitutionalization: Mental Illness in Contemporary Communities
Type: Book
ISBN: 978-1-78560-403-4

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 April 2020

Biasino Farace, Andrea Apicella and Angela Tarabella

The excessive consumption of alcohol in numerous countries in the world, combined with the progressively younger age of the consumers, made it necessary for companies to use…

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Abstract

Purpose

The excessive consumption of alcohol in numerous countries in the world, combined with the progressively younger age of the consumers, made it necessary for companies to use instruments of communication aimed at the development of consumption responsibility, so as to prevent reckless behaviour and the health risks thereto associated. The purpose of this paper is to assess the visibility and effectiveness of responsible consumption messages used for the sale of the product “beer” (on packaging and in advertisements); the study used a sample audience made up of teenagers and young adults from southern Italy.

Design/methodology/approach

The methodology used was that of the focus group. Three interview sessions were conducted, one dedicated to teenagers, age 16–17 years, and two dedicated to young adult panels, age 20–24 years. A ten-question questionnaire was designed prior to the conduction of the focus groups, and it was used in all the sessions.

Findings

The study shows the weak efficacy of the “drink responsibly” communication campaigns carried out by beer manufacturers. The totality of the interviewees failed to remember the existence of the “drink responsibly” messages and, even after supplementary visual stimulation, they were mostly disinterested, defining the fact that companies from the alcoholic drinks industry carry out consumption awareness campaigns as an out-and-out nonsensical contradiction.

Originality/value

The survey draws attention to the perception by young audiences of the more recent “drink responsibly” communication campaigns carried out by beer manufacturers, aiming at encouraging a more responsible attitude to alcohol consumption. There still are not many such inquests aimed at determining the response of young people to the use of slogans and commercials connected to responsible drinking in the literature; therefore, this study aimed at filling this gap. In fact, the authors believe this study is important for assessing the effectiveness of such instruments for achieving greater responsibility in the use of alcoholic drinks, so as to develop better awareness in the ranks of youths. Among the new communication strategies that were proposed to the participants, there were video commercials containing responsible consumption messages and the new prohibition marks placed directly on the product labels.

Details

British Food Journal, vol. 122 no. 5
Type: Research Article
ISSN: 0007-070X

Keywords

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