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The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and categorizes it into two broad streams. The first stream encompasses research on the changed use of EBC and the incentives provided. The second stream addresses how firms account for EBC, including the underreporting phenomenon and how it was affected by the mandatory recognition of EBC expenses. I discuss where research delivers unanimous findings versus contradictory results. Using these insights, I make recommendations for further research opportunities in the area of EBC.

This paper aims to apply a broader perspective of branding to foster new insights and develop strategies to address product counterfeiting.

A review of the counterfeiting and branding literature leads to the development of a new conceptual framework that incorporates proactive, collaborative processes, in addition to the traditional product branding approach.

The integrative framework provides a basis to develop innovative, proactive strategies that complement traditional branding approaches to address product counterfeiting. The complexity of an integrative framework (or network) offers more opportunities for the firm to co-create robust meaning with multiple stakeholders. Identity elements are readily copied, whereas meanings are not. These strategies help to control counterfeiting by developing deep and inimitable relationships between managers and other stakeholders in a marketing network.

A research agenda is proposed to structure future studies on counterfeiting.

The framework outlines how to leverage collaboration between managers and brand stakeholders to complement conventional approaches to control counterfeiting based on traditional product branding.

This paper contributes to the growing body of counterfeiting and brand protection literature by adapting and applying contemporary integrative branding concepts, leading to novel strategies to address the issue.

This paper aims to explore the development of the accountability ideals and practices of Quaker industrialists during the period 1840–1914.

The research employs a case study approach and draws on the extensive archives of Quaker industrialists in the Richardson family networks, British Parliamentary Papers and the Religious Society of Friends together with relevant contemporary and current literature.

Friends shed their position as Enemies of the State and obtained status and accountabilities undifferentiated from those of non-Quakers. The reciprocal influences of an increasingly complex business environment and radical changes in religious beliefs and practices combined to shift accountabilities from the Quaker Meeting House to newly established legal accountability mechanisms. Static Quaker organisation structures and accountability processes were ineffective in a rapidly changing world. Decision-making was susceptible to the domination of the large Richardson family networks in the Newcastle Meeting House. This research found no evidence of Quaker corporate social accountability through action in the Richardson family networks and it questions the validity of this concept. The motivations underlying Quakers’ personal philanthropy and social activism were multiple and complex, extending far beyond accountabilities driven by religious belief.

This research has originality and value as a study of continuity and change in Quaker accountability regimes during a period that encompassed fundamental changes in Quakerism and its orthopraxy, and their business, social and political environments.

The purpose of this paper is to shed light on the interplay between selected consumer behavior constructs and their individual and joint influences on purchase intentions of global, local, and hybrid brands. This is a topic that is becoming increasingly important as the world moves toward global economic interdependence and increasingly more firms expand abroad.

As the paper is in its conceptual/modeling phase, its research design is not yet complete, nor does it offer any findings. Resting our work on attitude and identity theories, we derive hypotheses about the potential influence of consumer behavior constructs, that is, the levels of the consumer’s global consumption orientation, globalization attitude, consumer ethnocentrism, and consumer cosmopolitanism on global brand attitude and its influence on willingness to purchase global versus nonglobal brands. We also derive hypotheses about influences that might moderate this relationship; specifically the consumer’s affinity with the home country of the particular brand, and the perceived value embedded in the brand.

Our work will contribute to the expanding literature on global consumer culture and consumption patterns and will thus provide valuable insights for international marketing managers and for social policy.

Our work will examine the joint influences of several consumer behavior constructs on brand purchase behavior, in addition to the independent influences of these constructs. It will also explore the possible mediating influence of global brand attitude on purchase intentions and moderating effects, if any, of perceived value and consumer affinity on consumers’ choices of global over local and hybrid brands.

Entrepreneurial orientation (EO) has emerged as a core concept in the field of entrepreneurship. Yet, there continue to be questions about the nature of EO and how best to conceptualize and measure it. This chapter makes the case that EO has grown beyond its roots as a firm-level unidimensional strategy construct and that a new multidimensional version of EO is needed to capture the diverse manifestations and venues for entrepreneurial activity that are now evident around the world – global entrepreneurial orientation (GEO). Building on the five-dimension multidimensional view of EO set forth when Lumpkin and Dess (1996) extended the work of Miller (1983) and Covin and Slevin (1989, 1991), the chapter offers an updated definition of EO and a fresh interpretation of why EO matters theoretically. Despite earnest efforts to reconcile the different approaches to EO, in order to move the study of EO and the theoretical conversation about it forward, we maintain that as a group of scholars and a field, we need to acknowledge that two different versions of EO have emerged. Given that, we consider original approaches to measuring EO, evaluate formative measurement models, consider multiple levels of analysis, call for renewed attention to EO configurations, and discuss whether there is a theory of EO.

The purpose of this study is to present a mini-integrated review on upcycling as a marketing strategy used by brands in promoting sustainability. Upcycling has emerged as a promising strategy for sustainability in the fashion industry. Activities within the industry have resulted in the release of toxic chemicals, carbon emissions and unsustainable products with significant environmental impacts. This has influenced manufacturers and researchers to adopt alternative but sustainable approaches.

In this mini-integrated review, relevant documents and information were sourced from appropriate databases and websites to provide a brief insight into upcycling as a marketing tool.

This mini-integrated review further provides insight into how effective upcycling can be integrated into a brand’s marketing strategy as a tool to communicate its commitment to sustainability and the production of high-value products for consumer satisfaction. It concludes that the fashion industry has a significant impact on the environment, and the practice of upcycling has surfaced as a potential solution to address issues of sustainability paving the way for further studies.

Brands use upcycling to differentiate themselves from competitors and appeal to consumers who prioritize sustainability. By emphasizing the environmental benefits of upcycling, brands can position themselves as leaders in the domain of sustainable fashion practices.

The theme of this paper is entrepreneurial risk taking. Specifically, the paper has twofold objectives: to develop insights into individual and familial correlates of risk‐taking propensity in family firms; to explore impacts of risk taking on business performance.

A quantitative survey was conducted with the sampling frame outlined based on the FAME database. A total of 236 companies participated in this survey.

The results suggest that individual and familial variables will determine the risk‐taking propensity, specifically entrepreneur's industrial tenure, age, and the controlling generation in family businesses. Furthermore, risk‐taking intensity correlates with business performance.

The cross‐sectional rather than longitudinal design of the study determines that it can only proffer a snapshot of the scenario. Further, the current study excludes non‐incorporated firms. Future explorative studies in a similar vein may be executed through channels of national and local development agencies to capture non‐incorporated firms.

Recent recognition of the intertwinement of family and business in family firms has led to the assumption that risk‐taking propensity in family firms is influenced by family ownership and family associated concerns. Nonetheless, rarely has the influence of family on risk‐taking propensity and the ensuing performance been addressed in the literature. The insights developed by this original exploration will broaden the knowledge landscape of family firms and entrepreneurial venturing allowing us to better understand how family firms can survive and prosper in the increasingly competitive market.