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The principles of sustainable development argue that organizations should make decisions not only based on economic or financial factors but also based on the long-term social and environmental consequences. The Code on Corporate Governance is one of the drivers for corporate social responsibility (CSR) reporting in Malaysia. Additionally, the way managers execute their responsibilities may be affected by their own tradition, beliefs, values, and culture. Thus, this chapter aims to examine the relationship between corporate governance characteristics and CSR disclosure and to investigate the influence of cultural values (Board’s Culture Domination) on the relationship between corporate governance and corporate social responsibility. A sample of 150 companies from the main board of Bursa Malaysia for year ended 2006 are chosen for the purpose of this study due to the year of the introduction of Bursa Malaysia CSR Framework. Based on available data, a CSR index is constructed. Hierarchical regression analysis is used to examine the relationship between the CSR disclosure index and the independent variables and also the moderating effect of Board’s Culture Domination. Results show that government ownership and audit committees have a positive and significant influence on CSR disclosure. Furthermore, the findings show that the Board’s Culture Domination moderate the relationship between audit committee, number of shareholders, foreign ownership, and CSR disclosure.

Centre‐file's ‘building block’ technique — using standard packages and rearranging them to suit individual customer needs — is just one of the reasons attributed by managing director, Terry Smith, to this computer bureau's rapid growth.

This paper aims to theorize counterfeit luxury consumption among millennials from a generational identity perspective.

The paper proposes and tests a model of counterfeit buying behavior using an online survey of 467 millennial respondents. The study uses multi-item measures from the extant literature and uses the structural equation modeling technique to test the proposed hypotheses.

The findings reveal when millennials have a self-defining relationship with their generation, they tend to internalize the generational norm pertaining to counterfeit luxury consumption. Millennials’ counterfeit related values: market mavenism, postmodernism, schadenfreude and public self-consciousness contribute to their generational identity. Moreover, market mavenism, cool consumption and public self-consciousness establish counterfeit luxury consumption as a generational norm.

The findings of this paper suggest that the expertise and influence of market mavens can be used to deter counterfeit consumption. Moreover, luxury brands must communicate a cool image to offset the rebellious image of counterfeits. Further, from a standardization versus adaption standpoint, the generational perspective allows for the standardization of anti-counterfeiting campaigns.

The paper makes a novel contribution to the counterfeiting literature by demonstrating that millennials pursue counterfeit luxury brands when they pledge cognitive allegiance to their generation. The paper, thus, extends the identity perspective of counterfeit luxury consumption to group contexts. The authors also test and validate the role of descriptive norms in group contexts by introducing the construct generational norm to counterfeiting literature.

Post-merger integration (PMI) success depends heavily on the social and cultural integration of the two legacy organizations. Given that organizational members work and exchange information through social relationships, social network analysis can serve as a useful tool to identify key actors, address areas of concern, and measure PMI success. However, few PMI studies have employed a social network perspective or social network analysis. In this chapter, the authors review the current literature on PMI and organizational change, including the few studies that use social networks approach. The authors also identify recent developments in social networks and organizational change research that can improve our understanding of PMI processes and propose promising avenues for future research. Further, the authors identify obstacles for social network research on PMI and provide practical advice for overcoming them.

Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al., 1997), of differences in the acceptability of income increasing accounting policy changes which appear to be associated with auditors and auditor groupings. This paper re‐examines Smith (1992) to determine the existence of an auditor effect for UK accounting manipulations.

The choice of accounting policies by a company has implications for the market’s understanding of corporate performance. Whilst the critical areas of choice may change over time with new developments and changes in standards, the underlying issue remains relevant. This paper examines the effect of accounting techniques upon the relationship between accounting variables and UK share prices.

This research examined fans' purchase intentions towards the sponsor of a NASCAR (National Association for Stock Car Auto Racing) event and towards the previous sponsor. The study shows that fans are more likely to purchase from the current sponsor and less likely to purchase from the previous sponsor. Fan identification and perceived group norms were significant predictors of purchase intentions towards the current sponsor, but only perceived group norms predicted purchase intentions towards the ex-sponsor. Additionally, perceived group norms partially mediated the relationship between fan identification and purchase intention.

Research has begun to explore how individuals perceive and respond to institutional complexity differently. The authors extend such efforts and theorize how the complexity of individuals’ cognitive representations of the institutional logics (based on their perceived differentiation and integration of the external environment) and of their role identities (based on the pluralism and unity of their self-representations) can predict such variation. The authors argue that the former explains whether individuals are capable of enacting norms and beliefs from different logics and of envisioning possibilities to reconcile their contradictory demands, whereas the latter explains whether they are motivated to implement a given response.

Individuals perceive multiple barriers to consuming cultured meat. This study empirically investigates whether different types of social norms enhance behavioural intentions towards this novel food technology. Specifically, it examines the impact of general norms, in-group norms and out-group norms (based on meat-eaters or non-meat eaters, respectively) on consumers' willingness to try cultured meat.

A two-factorial between-subject online experiment was conducted using a sample of 431 Austrian consumers. The data were analysed using structural equation modelling in AMOS.

This study finds empirical support that both general norms and dietary in-group norms enhance consumers' behavioural intentions towards cultured meat, whereas dietary out-group norms do not affect the latter. The effect of in-group norms on behavioural intentions is mediated by identification with the respective dietary in-group. In addition, in-group identification and out-group disidentification as well as dietary identity also directly affect willingness to try cultured meat. Overall, meat-eaters report greater behavioural intentions than non-meat-eaters.

The findings indicate that using normative dietary cues in marketing campaigns might assist in efforts to increase consumer acceptance of cultured meat. Such efforts might be particularly relevant when introducing cultured meat to European markets.

This study is the first to experimentally examine the principles of the focus theory of normative conduct and social identity theory in the context of consumer-oriented cultured meat research. It contributes to the current literature by empirically demonstrating the relevance of social (group) norms in this domain.

During the past few years everyone has become aware of the enormous growth of our “higher education industry”—in 1948 only 100,000 were in full‐time higher education yet by 1973 the universities alone had 245,000 full‐time students, another 100,000 were following full‐time advanced courses in polytechnics or other colleges, 45,000 were in full‐time teacher training. In addition there are very large numbers studying part‐time for advanced qualifications—over 107,000 in 1973—and the Open University has about 40,000 following undergraduate courses.