Andreas Strebinger and Thomas Otter
Many consumer packaged goods (CPG) companies have increased the visibility of their corporate brand to consumers by adding a corporate logo (e.g. Unilever “U”) on the packaging of…
Abstract
Purpose
Many consumer packaged goods (CPG) companies have increased the visibility of their corporate brand to consumers by adding a corporate logo (e.g. Unilever “U”) on the packaging of their product brands (e.g. Dove, Domestos, Lipton, Knorr) and showcasing their product-brand portfolio in additional corporate-brand advertising. This paper aims to investigate consumer needs and product-brand familiarity as moderators of the impact of such a strong form of corporate-brand endorsement on the evaluation of established CPG product brands.
Design/methodology/approach
Two experiments with n = 670 and n = 118 respondents compare consumer evaluations of eight (Study 2: ten) product brands of a major German (Study 2: Anglo-Dutch) CPG company with versus without corporate-brand endorsement. The authors measure (Study 2: manipulate) the importance a consumer attaches to symbolic, experiential, relational and functional needs in brand choice.
Findings
Corporate-brand endorsement improves (decreases) the evaluation of established CGP product brands among consumer segments who base their brand choice in a CPG category predominantly on functional or relational (experiential or symbolic) needs. Furthermore, it exerts a negative effect on product brands among heavy category users due to their higher product-brand familiarity.
Practical implications
Rather than endorsing all its product brands with the corporate brand, a CPG company should do so selectively, depending on the positioning and target audience of each product brand.
Originality/value
To the best of the authors’ knowledge, this paper is the first to demonstrate the importance of consumer needs and product-brand familiarity in corporate-brand endorsement.
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Rajeshwari Krishnamurthy and Garima Sahay
In this chapter, the authors aimed to analyze the existing sustainability curriculum being followed by higher education institutions (HEIs) in the emerging world, and call out the…
Abstract
In this chapter, the authors aimed to analyze the existing sustainability curriculum being followed by higher education institutions (HEIs) in the emerging world, and call out the underlying inadequacies within it and provide solutions for the same, by drawing insights through interviews with key stakeholders in this area. The authors planned to talk to higher education policymakers, Educational Institutional heads, researchers and faculty members and corporates (who deal in sustainable products and who will benefit from this subject). The respondents’ sample consisted of both Indian and international interviewees to help us better understand and analyze the perspective and scenario globally in terms of north-south as well as understand multiple point of views. The interview analyses were carried out using the N Vivo software tool. The expected outcome includes a curriculum contour on sustainability for the HEIs.
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“Bob” Malthus, the Revd T. Robert Malthus (1766–1834), had only one son, Henry (“Hal”) who like his father became a clergyman and married, but died childless in 1882. Malthus's…
Abstract
“Bob” Malthus, the Revd T. Robert Malthus (1766–1834), had only one son, Henry (“Hal”) who like his father became a clergyman and married, but died childless in 1882. Malthus's older brother “Syd,” Sydenham II (1754–1821), inherited the family property in Albury, Surrey on the death of their father Daniel in 1800, and transmitted it to three more generations of descendents: Sydenham III (1806–1868), Sydenham IV (1831–1916), and the last Robert (1881–1972) who married but died childless.
The Federal Aviation Administration has said that a six‐month study shows the DC‐10 pylon is fundamentally sound and can serve 25 years without failure unless damaged during…
Abstract
The Federal Aviation Administration has said that a six‐month study shows the DC‐10 pylon is fundamentally sound and can serve 25 years without failure unless damaged during maintenance.
Karen McBride, Roza Sagitova and Olga Cam
This paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective…
Abstract
Purpose
This paper explores the reporting of the Russian American Company (RAC), from 1840 to 1863. Trading in fur, company fears of animal extinctions viewed from a monetary perspective led to early extinction reporting practice. These were not altruistic reports; they were generated by a wish to use natural resources. Despite the motivations, these reports present an example of successful extinction management by a for-profit company and a workable example of emancipatory extinction accounting.
Design/methodology/approach
Using thematic analysis, this study demonstrates how moving from transparency to accountability driven accounting can assist in biodiversity reporting, by exploring this historical business case of extinction management through the lens of Atkins and Maroun's (2018) extinction framework.
Findings
The application of the framework to the RAC's set of reports indicates that this offers a viable proposal for development of extinction management, providing a reporting tool for a for-profit company.
Originality/value
Exploring RAC's reports focusing on their extinction management processes and reporting, the paper contributes to the contemporary debate on the development of extinction reporting frameworks. These historical examples of extinction accounting, show extinction management and reporting is not a unique contemporary development in accounting. The research uses historical data as the empirical foundation for exploring applicability and further development of this extinction framework.
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Daniel Sage, Andrew Dainty and Naomi Brookes
The purpose of this paper is to question why current thinking towards project complexity ignores the role of objects in achieving social order and transformation. An alternative…
Abstract
Purpose
The purpose of this paper is to question why current thinking towards project complexity ignores the role of objects in achieving social order and transformation. An alternative, but complementary, approach to address project complexities, drawing upon actor‐network theory (ANT), is offered to redress this concern.
Design/methodology/approach
Current thinking towards project complexity is briefly reviewed in the first section to illustrate the reasons why nonhumans are downplayed. An historical case study, the Skye road bridge project, is mobilized to explain, and develop, an ANT perspective on project complexities, and responses to such complexities.
Findings
ANT develops accounts of project complexity by highlighting the role of nonhumans in influencing how practitioners register, respond and stabilize project complexities. Front‐end planning and stakeholder analysis is shown to be only one narrow element of four moments through which actors apprehend and stabilize project complexities.
Research limitations/implications
The empirical case study is developed to suggest some significant ways in which ANT could contribute, and complement, extant theories of project complexity. Alternative approaches to socio‐materiality are noted and may yield other important insights.
Originality/value
The paper positions ANT to offer a novel theory of project complexity. It is intended to be primarily of use to project management researchers, and theoretically informed practitioners, who are interested in developing fresh insights into notions of project complexities (unintended consequences, emergence and unpredictability).
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Jan Bebbington, Henrik Österblom, Beatrice Crona, Jean-Baptiste Jouffray, Carlos Larrinaga, Shona Russell and Bert Scholtens
The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting…
Abstract
Purpose
The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.
Design/methodology/approach
The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.
Findings
This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.
Research limitations/implications
The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.
Practical implications
While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.
Social implications
Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.
Originality/value
This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.
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Sue Hignett, Graham Hancox and Mary Edmunds Otter
The purpose of this paper is to systematically review published literature for the research question “what issues are considered (and changes made) for vulnerable groups as part…
Abstract
Purpose
The purpose of this paper is to systematically review published literature for the research question “what issues are considered (and changes made) for vulnerable groups as part of the chemical, biological, radiological, nuclear or explosive (CBRNe) response for casualty collection, decontamination, triage and casualty clearing processes?”.
Design/methodology/approach
Seven-stage framework from the PRISMA statement for research question, eligibility (definition), search, identification of relevant papers from title and abstract, selection and retrieval of papers, appraisal and synthesis. Data sources: Medline, Embase, Cochrane Library, Web of Science, Scopus (Elsevier), Chemical Abstracts, Assia (Proquest), Sociological abstracts (Proquest), Cinahl, HMIC, Health business elite, PsycInfo (ebsco), PILOTS (Proquest) and supplemented by other search strategies (e.g. exploding reference lists). The included references were critically appraised using the mixed methods appraisal tool (MMAT).
Findings
Results: 1,855 papers were returned from the literature search, of which 221 were screened by abstract and 48 by full paper. In total, 11 papers were included for appraisal, of which three achieved a quality score of 50 per cent or over. The papers were categorised into three phases on CBRNe response; evacuation, triage and decontamination.
Research limitations/implications
The limitations of the search process included the use of emerging exclusion criteria. This may have excluded research that would provide more information in some topic areas but it was felt necessary to set a high publication standard for inclusion to generate trustworthy results and recommendations. The MMAT appraisal tool has been validated for different study types and provided a useful categorisation approach for critical appraisal, albeit resulting in only three included studies. Future reviews could include papers published in a wider range of languages to include research from non-English sources.
Practical implications
These evidence-based results should be used by practitioners to review current operational policies for vulnerable people and plan future improvements. Evacuation accessibility can be described as characteristics for exit, route and obstacles. This takes a systems approach to consider how building planning and layout can have implications for safety critical but low frequency events. Decontamination recommendations include: at least one additional re-robe section per mass decontamination unit and adaptations to the decontamination plan including accessible equipment for non-ambulatory individuals; and additional (specialist) staff in the decontamination team (sign language, interpreters and physical therapists).
Originality/value
Although very little new medium/high quality research is available, the findings are summarised as considerations for building design (route choice and information), communication (including vision, hearing and language differences) and the composition of the response team. It is suggested that evidence-based practice from other care domains could be considered (patient movement and handling) for fire service and ambulance guidelines.
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To some persons, private gardens, public parks, and farms appear to offer a safe way to preserve all of the plants and animals the environment needs. To people who ignore the need…
Abstract
To some persons, private gardens, public parks, and farms appear to offer a safe way to preserve all of the plants and animals the environment needs. To people who ignore the need for conservation, the idea of paving and pruning and artificially laying out our land from coast to coast seems welcome. Wiser persons perceive that the destruction so imposed on nature would ultimately endanger our existence. The wilderness, with its wealth of animals and plants, holds a treasure from which we already extract the chemicals and genes we need for agricultural breeding, for industrial products, and for healing drugs. What to the layman may look like a disorderly swamp, or a dark forest, or an uninteresting prairie, actually encompasses complicated communities of vegetation and animals of all classes, communities that are held together in a stable balance by their interdependent components. Ecologists are identifying the key principles at work in these ecosystems of wetlands and drylands, forests and prairies. In their search for understanding of how life on our planet functions, they have called attention to the overriding need to preserve and protect the biological diversity that characterizes ecosystems. They have found instances in which short‐sighted human tampering has played havoc with subtle ecological balances. Too frequently entire species have vanished under man's onslaught. Sometimes such a disappearance is an indication that an entire ecosystem is out of balance.
This paper aims to describe the integrating and disintegrating effects of professional actions in customised care.
Abstract
Purpose
This paper aims to describe the integrating and disintegrating effects of professional actions in customised care.
Design/methodology/approach
Using a qualitative case study, the authors examine the work practices and cultures of three Swedish child and adolescent psychiatric care units (CAP) charged with providing customised care in collaboration with other organisations. The authors conducted 62 interviews, made 11 half‐day observations, and shadowed employees for two days.
Findings
The social embeddedness of action is crucial to understanding the professions' integrating/disintegrating activities. In the internal social context of CAP, the professions adapt to productivity‐enhancing new public management (NPM) principles, resulting in integrating effects between the different professions and administrative management in the CAP units. However, CAP exercises professional dominance over the cooperating organisations. Thus, in the external social context, CAP's resistance to customised care principles exacerbates the disintegration problems among the different organisations.
Practical implications
The study concludes that, contrary to findings in many other studies, neither the professional logic nor NPM/customised care reforms determine the actions of professionals. In this case, the institutionalisation of some NPM methods blocks the adoption of customised care practices.
Originality/value
Contrary to the widely accepted idea that resource restriction is a main source of conflict between management and the professions, the professions accept and adapt to resource restrictions, even at the expense of de‐emphasising the practices of customised care. Thus, since professionals choose different operational strategies depending on the social context, the success of a normative reform measure may depend in part on its social context.