The late Peter Drucker was my teacher, my guide, my north star to guide me throughout my professional career. I never met the man, nor did I attend any of his classes. We never…
Abstract
Findings
The late Peter Drucker was my teacher, my guide, my north star to guide me throughout my professional career. I never met the man, nor did I attend any of his classes. We never spoke. But like thousands of other young professionals of my generation coming of age in the 1960 s and 1970 s, I could count on the good professor to inform me on the latest trends in management and to point me toward the future that he could see (and therefore could share with us the lucky ones who followed his work).
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The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating…
Abstract
Purpose
The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating effect of media coverage on the relationship between audit quality and ESG transparency in the USA.
Design/methodology/approach
The sample consisted of US companies listed in the Standard and Poor’s 500 Stock Index between 2010 and 2019. The Thomson Reuters database was used to collect ESG disclosure scores and governance information. The authors applied multiple panel data regressions.
Findings
The results showed that audit quality has a direct positive effect on ESG transparency. The findings also showed that the high exposure to public media by firms, the more they commit to high audit quality leading to disclose more transparent ESG information.
Research limitations/implications
The results illustrated the significance of an external audit on an organization’s ESG report. Second, improving data quality has significant consequences not only for rating agencies but also for investors, businesses and researchers. These steps are required to increase the information content of ESG ratings.
Originality/value
The findings demonstrated that third-party external verification improves the dependability of nonfinancial reporting, hence bridging the confidence gap between corporations and the market regarding sustainability reporting.
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Berta Tubillejas-Andrés, Amparo Cervera-Taulet and Haydee Calderon Garcia
This paper aims to posit servicescape from a multi-dimensional formative approach beyond mere conceptualizations limited to its physical dimensions. An analysis is carried out to…
Abstract
Purpose
This paper aims to posit servicescape from a multi-dimensional formative approach beyond mere conceptualizations limited to its physical dimensions. An analysis is carried out to predict loyalty behaviours in a cultural service.
Design/methodology/approach
Partial least square was conducted for testing a third-order aggregate formative construct of servicescape on a sample of 867 opera goers. In addition, the authors carried out a predictive performance assessment of our model.
Findings
The proposed research model was largely supported by the evidence. Results show that the physical (exterior and interior) and social dimensions (employees’ and attendees’ characteristics and interactions) must be considered together in the artscape, servicescape named in the performing arts services, conceptualization and measurement. An appropriate servicescape can be of vital importance in the perception and subsequent consumer evaluation of the service in terms of loyalty.
Research limitations implications
Further research is required to extend the analysis of the holistic servicescape.
Practical implications
Cultural managers are provided in terms of highlighting the importance of managing the artscape in all its dimensions “not only physical but also social – showing its relevance as an antecedent of opera goers” loyalty.
Social implications
Besides the cultural product itself, designing appropriate artscapes can enhance the experience and post-use behaviour of performing arts attendees.
Originality/value
The authors make a relevant contribution in the configuration of high-order formative constructs, showing that marketing literature should appraise servicescape from a comprehensive perspective to predict post-consumption behaviour.
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Drawing on the dynamic capabilities perspective and the resource‐based view (RBV) of the firm, this paper seeks to further understanding of international new ventures (INVs…
Abstract
Purpose
Drawing on the dynamic capabilities perspective and the resource‐based view (RBV) of the firm, this paper seeks to further understanding of international new ventures (INVs) operating in a traditional low technology sector – an understudied context in international entrepreneurship.
Design/methodology/approach
Exploratory research merited qualitative research as the chosen methodology. Multiple case study design and critical incident technique were the main qualitative techniques employed.
Findings
The case entrepreneurs' objective and subjective capabilities emerge as a critical key resource for strategically managing and developing the dynamic capabilities of the firm in areas of research and development (R&D), logistics and production. The firms' capability to adapt and renew themselves through product diversification strategies was also critical for sustainable competitive advantage in a highly turbulent and competitive sector of seafood.
Research limitations/implications
The study is sector‐specific and, while the sample size is small, findings are consistent. The paper presents a conceptual research framework for exploring further dynamic capabilities theory across diverse empirical high and low‐tech industry contexts.
Practical implications
Low technology sectors are considered a “forgotten sector” of innovation policies in small‐developed economies. Findings from this study identify a number of important implications of relevance to policy‐makers and managers.
Originality/value
This study contributes to the knowledge and understanding of how INVs in traditionally low‐tech sectors develop competitive advantage on international markets. The study presents an entrepreneurial perspective to the dynamic capabilities theory of the firm and presents a conceptual research framework to further understanding on INVs.