Emerson Wagner Mainardes, Vinicius Costa Amorim Gomes, Danilo Marchiori, Luis Eugenio Correa and Vinicius Guss
The purpose of this paper is to verify the differences of the influence of customer experience quality on brand equity, brand trustworthiness, perceived quality, perceived risk…
Abstract
Purpose
The purpose of this paper is to verify the differences of the influence of customer experience quality on brand equity, brand trustworthiness, perceived quality, perceived risk and purchase intention of franchise customers and non-franchise customers.
Design/methodology/approach
After developing two questionnaires, the authors collected 523 responses from Brazilian franchise users (Questionnaire 1) and 574 of non-franchise users (Questionnaire 2). The authors proceed to a confirmatory factor analysis, based on covariance (CB-SEM). In order to compare the results between franchises and non-franchises, the authors have performed a multi-group analysis with support of AMOS.
Findings
The results show that customer experience quality of the franchise customers tends to result in a better purchase intention, giving indications of better quality and brand trustworthiness when compared to non-franchises. This comparison shows indications of the competitive advantage of franchises over non-franchises, justifying the investments that market companies have been making in the development of the customer experience quality.
Originality/value
The research contributes to the understanding of the impact of the customer experience quality on brand equity, brand trustworthiness, perceived quality, perceived risk and purchase intention that directly affects the performance of the franchises, empirically investigating the customer experience quality in the context of franchises using the adapted EXQ scale. Complementarily, it is compared with non-franchises to observe the differences between them.
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Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…
Abstract
We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.
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Yasmin Shawani Fernandes, Paulo Marcelo Ferrarese Pegino, Eduardo Augusto do Rosário Contani and Reginaldo Fidelis
This study proposes a method for analyzing the sustainability of companies according to the Corporate Sustainability Index (ISE B3) while considering environmental, social and…
Abstract
Purpose
This study proposes a method for analyzing the sustainability of companies according to the Corporate Sustainability Index (ISE B3) while considering environmental, social and governance (ESG) dimensions.
Design/methodology/approach
As a quantitative and descriptive work, our study is based on analyses of responses to ISE B3 questionnaires. We consider 12 scenarios involving the allocation of different weights to important ESG dimensions and use the TOPSIS multicriteria decision-making method to evaluate companies in Brazil.
Findings
The results provide empirical evidence on the importance of balanced approach among the ESG dimensions and reflect the need for regulations and incentives to promote balanced ESG practices. We also identify companies with consistently good sustainability practices, such as Natura, those that deliver poor performance, such as Iochpe-Maxion S.A. and Azul S.A.
Research limitations/implications
We contribute to the literature by integrating a multicriteria methodology into the assessment of corporate sustainability, demonstrating the effectiveness of TOPSIS in different scenarios. We emphasize the importance of balancing the ESG dimensions, and in doing so provide novel perspectives in research.
Practical implications
Our findings offer a practical framework for managers to evaluate and refine their ESG strategies by using benchmarks from industry leaders. Policymakers can use them to formulate regulations and incentives that promote balanced ESG practices.
Originality/value
Our work clarifies the application of TOPSIS to several ESG-based scenarios and presents a comprehensive strategy for evaluating corporate sustainability. Our model can be reproduced and customized in diverse settings and contributes to the literature on corporate sustainability.