Hongtao Shen, Artie W. Ng, John Zhang and Liyan Wang
This paper aims to reflect on the special issue that has collected studies by the research community in China pertinent to the country’s recent developments in sustainability…
Abstract
Purpose
This paper aims to reflect on the special issue that has collected studies by the research community in China pertinent to the country’s recent developments in sustainability accounting, management and policy, as well as to suggest possible future avenues of studies.
Design/methodology/approach
This paper articulates the current status of researching sustainability accounting, management and policy in China that is instigated by the country’s regulatory initiatives under its political economy. It highlights the papers accepted for the special issue, their areas of focus and the underlying characteristics.
Findings
It points out that the accepted research papers concentrate on issues related to corporate social responsibility disclosures, sustainability reporting and environmental management in China from the perspectives of the domestic stakeholders.
Research limitations/implications
Future studies are likely to be increasingly interdisciplinary in nature and requires academia, policymakers and practitioners to make better collaborative efforts in researching about China’s sustainability and the efficacy of their engagement with stakeholders.
Practical implications
Studies on alignment between China’s further developments and UN’s sustainable development goals (SDGs) are particularly considered desirable as the country continues its globalization initiatives. Education about sustainability accounting for the working professionals and their next generation is much needed for China in support of developing a more sustainable economy aligned with UN's SDGs.
Social implications
Scholars in China actively developing their research interests in this field reflect critical thinking about the country’s pursuit of sustainable development within a social-political economy that is dissimilar to the West. In the meantime, the country continues to develop into a significant stakeholder of the world’s sustainability implying expectation of transparency in sustainability performance.
Originality/value
With reference to the review exercise conducted for the special issue, it suggests that there are surging interests in researching accountability for sustainability across the local and international communities to facilitate much needed knowledge exchange. The country and indigenous culture of China, as well as its institutions in relation to sustainability, would require much further exploration in our world under globalization.
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Elena Ehrensperger, Daria Greenberg, Harley Krohmer, Felix Nagel, Wayne Hoyer and Z. John Zhang
The purpose of the study is to introduce the idea of arena-relevant marketing capabilities and examine their impact on firm performance. Arena-relevant marketing capabilities are…
Abstract
Purpose
The purpose of the study is to introduce the idea of arena-relevant marketing capabilities and examine their impact on firm performance. Arena-relevant marketing capabilities are capabilities particularly relevant for success in a specific competitive arena in which rivals from different industries try to satisfy customer needs with alternative products and services. The authors focus on the luxury arena and pose the following research questions: Which are the arena-relevant marketing capabilities in the luxury competitive arena (i.e. luxury-arena-relevant capabilities)? (2) What is the relative importance of luxury-arena-relevant vs general marketing capabilities for firm performance in the luxury competitive arena?
Design/methodology/approach
To identify luxury-arena-relevant marketing capabilities, the authors conduct a qualitative study among 21 top managers of luxury brands. A subsequent large-scale managerial survey empirically tests the effects of luxury-arena-relevant vs general marketing capabilities on firm performance.
Findings
The study identifies four luxury-arena-relevant marketing capabilities: perfection in product creation, exclusive pricing, luxury-congruent storytelling and luxury brand inspiration. It confirms empirically that they have a higher impact on firm performance within the luxury competitive arena than general marketing capabilities.
Originality/value
The study takes an innovative perspective on marketing capabilities by linking them with the concept of a competitive arena and underlines the academic relevance of the concept of arena-relevant marketing capabilities for explaining firm performance.
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In an international setting, the potential conflict between the trading partners is thought to be more acute than in the domestic market, as cultural distance and ensuing…
Abstract
In an international setting, the potential conflict between the trading partners is thought to be more acute than in the domestic market, as cultural distance and ensuing misunderstandings make trading relations more complicated and demanding: the international marketer is confronted with the challenges of not only understanding the culture but also interpreting the local market information. This situation is often aggravated by limited resources put into the international marketing endeavour by the marketer.
China has become a driving force in the world economy, yet East‐West cultural differences remain a problem area for many managers. This paper examines the importance of…
Abstract
China has become a driving force in the world economy, yet East‐West cultural differences remain a problem area for many managers. This paper examines the importance of Confucianism in shaping societal values in China and how these values have affected the Chinese style of management. Confucian principles are extracted from the extant literature and used to explain the cultural underpinnings of Chinese leadership patterns, interpersonal behaviors and individual values. The longevity of Confucian influences throughout Chinese culture is a major factor in China’s resistance to Western management practices. There is also evidence that mainstream Confucian principles emphasizing teamwork, relationships and strong corporate cultures are gaining traction in the West. Future Western researchers should pay increased attention to East Asian philosophies and Asian‐based religions in their attempts to understand non‐Christian lifestyles and management methods.
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Dorothy Liu Yang, Min Ju and Gerald Yong Gao
The purpose of this paper is to examine the direct and interaction effects of relational governance and two control mechanisms, output control and process control in the context…
Abstract
Purpose
The purpose of this paper is to examine the direct and interaction effects of relational governance and two control mechanisms, output control and process control in the context of international exchange relationships. Cross-border exchange relationships receive growing attention in the literature. Yet extant research has mainly examined single governance mechanisms. Among the few studies that investigate the interaction effects of relational governance and control mechanisms, some believe that the two mechanisms have conflicting effects, whereas others argue that they are complementary in nature.
Design/methodology/approach
Based on a sample of 184 Chinese export ventures, the empirical paper adopts the hierarchical moderated multiple regression approach.
Findings
The authors find that relational governance contributes positively to export performance, while output control leads negatively to export performance. The findings further suggest that output control complements relational governance to enhance export performance when combined. However, process control and relational governance substitute each other and reduce effectiveness when used simultaneously.
Research limitations/implications
The study sheds new light on the ongoing debate about whether control mechanisms substitute or complement relational governance.
Originality/value
The study is novel in addressing the issue of how relational governance interacts differently with two control mechanisms in the international exchange relationships.
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Shaohan Cai, Xiaoyan Wang, Yongchao Ma, Xinyue Zhou and Zhilin Yang
This study aims to explore the overall relationship between a boundary spanner and a partner firm, i.e. boundary spanner closeness to partner firm. Drawing on consumer-service…
Abstract
Purpose
This study aims to explore the overall relationship between a boundary spanner and a partner firm, i.e. boundary spanner closeness to partner firm. Drawing on consumer-service provider relationship literature and the tripartite model of affect-behavior-cognition, the authors identify three key dimensions of such closeness, namely, boundary spanners’ relational ties, customer-specific capabilities and accommodative behaviors, and examine their effects on exchange outcomes in turbulent versus stable environments.
Design/methodology/approach
The paper examines the effects of three dimensions of boundary spanner closeness on various exchange outcomes (i.e. retailers’ cooperation, satisfaction and willingness for investment) using two industries as exemplars, characterized by distinct levels of environmental turbulence – the retailing networks of a major cell phone company and a petroleum company in China.
Findings
The results indicate that the three dimensions individually and jointly affect exchange outcomes and the interplay of customer-specific capabilities and relational ties affect exchange outcomes differently across industry turbulence.
Originality/value
The existing literature lacks a comprehensive understanding of the function of boundary spanners, which serve as a key relational interorganizational governance component. By identifying three key dimensions of boundary spanner closeness and examining their effectiveness in promoting exchange outcomes, this study advances the understanding of the role of boundary spanners in interorganizational governance.
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Zhonghua Zhang, John Chi-Kin Lee and Ping Ho Wong
The purpose of this paper is to address the statistical issues associated with the hierarchically structured data in previous studies that focused on servant leadership. To…
Abstract
Purpose
The purpose of this paper is to address the statistical issues associated with the hierarchically structured data in previous studies that focused on servant leadership. To resolve these issues, multilevel modeling methods were applied to re-visit the construct validity of the servant leadership questionnaire developed by Barbuto and Wheeler (2006) and investigate the relationship between servant leadership and job satisfaction under a multilevel framework.
Design/methodology/approach
The survey data was obtained from a sample of 2,089 teachers from 117 primary and secondary schools in Hong Kong. The analyses were conducted using multilevel confirmatory factor analysis (MLCFA) and multilevel structural equation modeling (MLSEM).
Findings
The results revealed the significant and non-trivial variances that were explained at the organization level in the items measuring servant leadership, which justified the use of MLCFA and MLSEM. The results of MLCFA provided empirical support for the multidimensional construct as well as the second-order factorial structure of servant leadership measures at both the individual and organization levels. In addition, the positive relationships between servant leadership and the followers’ job satisfaction were found to vary at different levels.
Originality/value
This study reiterates the importance of using appropriate methods to capture a solid definition of the construct of servant leadership and provides new insights into the conceptual framework of servant leadership as well as the effects of servant leadership on individual and organizational outcomes.
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Yoram Amiel and John A. Bishop
The purpose of Volume 10 is to collect together original research papers on fiscal policy (taxes and transfers) and inequality. The first two chapters of Volume 10 address…
Abstract
The purpose of Volume 10 is to collect together original research papers on fiscal policy (taxes and transfers) and inequality. The first two chapters of Volume 10 address methodological issues in tax progressivity measurement. John Creedy examines the questions of to what extent can redistribution be achieved using a structure of consumption taxes with different rates and exemptions. The paper shows that progressivity is maximized when only one commodity group is taxed, the commodity group with the largest total expenditure elasticity. Generalizing this result, Creedy shows that the tax rate should fall as the total elasticity falls. Creedy illustrates his approach using data on Australia’s indirect tax system. In Chapter 2 Lea Achdut, Yasser Awad, and Jacques Silber propose an alternative way to define tax progressivity as a function of marginal, not average tax rates. Changes in tax progressivity indices are usually defined in terms of changes in average tax rates, while changes in tax policy are usually stated in terms of changes in marginal tax rates. Thus, this paper fills a gap between theory and applied work. They apply their approach to study the progressivity of Israel’s National Insurance tax system.
Oscar Malca, Jean Pierre Bolaños, Francisco J. Acedo, Jorge Luis Rubio Donet and Jesus Peña-Vinces
The purpose of this study is to analyse the mediating and moderating effects of relational flexibility norms on relationship building capacities and export performance.
Abstract
Purpose
The purpose of this study is to analyse the mediating and moderating effects of relational flexibility norms on relationship building capacities and export performance.
Design/methodology/approach
The study followed a quantitative and cross-sectional approach. The analysis was applied to 95 Peruvian Exporting SMEs which were examined through structural equation modelling (SEM) using AMOS 24.0 statistical package. The responses were gathered through telephone and personal interviews which were tested using the Mann–Whitney U test, finding no statistically significant differences.
Findings
The main finding of the study is to demonstrate the indirect effect of relational flexibility norms on the export performance of SMEs through relationship-building capabilities. In this way, these capabilities become very important variables in the export management of SMEs, since they directly affect the relationship of the Exporter–Importer dyad.
Research limitations/implications
One of the limitations is the cross-sectional type study that applies to the short-term effects of relational norms. Organizational characteristics and other factors that may affect export performance should also be considered in future research, as well as longitudinal studies should be developed.
Practical implications
The study allows SMEs to focus management efforts on strengthening the relationship – building capabilities, which are very important given SMEs' resource constraints. Therefore, an adequate management of relations with importers can contribute to the reduction of control and coordination costs; and have a positive impact on export performance. Similarly, the study contributes to the management of export promotion by suggesting that one area to be prioritized is the strengthening of the relationship capacities of exporting SMEs.
Originality/value
The study provides the analysis of the mediating effect of the relationship-building capability between relational flexibility and export performance. In this way, it enriches the theoretical analysis and contributes with the empirical evidence of an emerging country like the case of Peru.
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New measures of the degree of overall income tax progression in the United States are provided for the period 1969 to 1995. Indices of progression from the distributional and tax…
Abstract
New measures of the degree of overall income tax progression in the United States are provided for the period 1969 to 1995. Indices of progression from the distributional and tax scale invariant classes of measures are considered. The sensitivity of measures of progression to the income concept used and to equivalence scale adjustments is explored. Recently developed statistical inference procedures are applied to reveal new insights into changes in progressivity across time. Using a microdata based measure of comprehensive income and applying statistical tests are shown to be of crucial importance in reaching conclusions about changes in income tax progression.