Ron Garland, Roger Brooksbank and Wayne Werder
The purpose of this paper is to examine the extent to which strategic marketing planning is carried out by Australasian golf clubs and the impact such planning has upon their…
Abstract
Purpose
The purpose of this paper is to examine the extent to which strategic marketing planning is carried out by Australasian golf clubs and the impact such planning has upon their business performance.
Design/methodology/approach
A research methodology borrowed from the “for profit” sector is applied. In total, ten basic strategic marketing practices, each with its own hypothesis, are investigated through a web‐based survey of secretaries/managers of 180 Australian and New Zealand golf clubs.
Findings
Analysis shows that while strategic marketing is being adopted by most clubs, compared with their lower‐performing counterparts (on measures of competitive business performance), the higher‐performing clubs place a far greater emphasis upon each of the ten basic strategic marketing practices.
Research limitations/implications
While the survey had a 24 per cent response rate, a small follow‐up survey of non‐respondents showed no significant difference in answers to four crucial questions. Self‐reported, relative performance measures, widely used in the “for profit” sector, have been utilised. The ten basic strategic marketing practices are assumed to be antecedents of success rather than a consequence of such success.
Originality/value
In addition to providing initial understanding of the extent of strategic marketing planning practice in a sport management context in Australasia, this paper identifies those practices which differentiate higher competitive business performance from lower performance.
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Mahfoudh Hussein Mgammal, Barjoyai Bardai and Ku Nor Izah Ku Ismail
This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive…
Abstract
Purpose
This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive compensation are used as proxies to reflect corporate governance conduct.
Design/methodology/approach
This study uses panel data set to analyse 286 non-financial listed companies on Bursa Malaysia for the years 2010-2012. Tax disclosure was gathered from the financial statements, particularly in the consolidated of tax expenses. Tax disclosure was measured using modified effective tax rate reconciling items. Multivariate statistical analyses were run on the sample data.
Findings
This study finds that managerial ownership and incentive compensation do not significantly influence tax disclosure. On the other hand, it is found that there are significant positive associations between each of firm size and industry dummy, and tax disclosure. This means that company-specific characteristics are important factors affecting corporate tax disclosure.
Research limitations/implications
This study extends the work of previous studies by suggesting that the signalling theory and the agency theory are the main theories concerned with tax disclosure and corporate governance. The authors add an additional appreciation of the contribution of corporate governance from the interested parties’ tax disclosure evaluation in the Malaysian environment.
Practical implications
The evidence found by this study has important policy and practical knowledge implications for the authorities, researchers, decisionmakers and firm managers. The findings provide them with some relevant insights on the importance of corporate governance practices from the companies’ perspectives and contribute to the discussion of who verifies and deduces from tax disclosure directed by companies.
Originality/value
To the best of the authors’ knowledge, this study is the first attempt to examine the influence of the corporate governance internal mechanisms on tax disclosure in a developing nation like Malaysia. Although this paper focuses on a single country, it contributes significantly to the debate about tax disclosure in relation to “comply or explain”, as suggested in the Code of Corporate Governance. This study shows that companies are trying to avoid as far as possible disclosing tax-related information.
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Kris Irwin and Chris H. Willis
Strategic decisions leaders make involving organizational changes such as mergers and acquisitions (M&A), divestitures, and downsizing, which can influence and/or interact with…
Abstract
Strategic decisions leaders make involving organizational changes such as mergers and acquisitions (M&A), divestitures, and downsizing, which can influence and/or interact with other organizational factors. For example, within the context of M&A, changes impact financial performance, firm behaviors, and organizational culture. In addition, strategic decisions for these types of change can also interrelate with other more intrapersonal factors, including both leaders’ and employees’ health and well-being. Employee stress, also referred to as “merger syndrome,” outlines individual negative impacts of the changes including, but not limited to, cynicism and distrust, change wariness, and burnout, all accumulating to psychological effects including increases in detachment to work, stress, and sick leave. In this chapter, the authors outline the different impacts M&A phases have on stress and well-being and how they interrelate with the strategic decisions leaders make. The authors also outline future research opportunities and practical implications for how leaders and employees could better manage future major changes such as M&A activities.
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The paper criticises the dominant paradigm of public relations theory for lack of interest in discursive and rhetorical dimensions of public relations. An alternative theoretical…
Abstract
The paper criticises the dominant paradigm of public relations theory for lack of interest in discursive and rhetorical dimensions of public relations. An alternative theoretical approach to public relations is identified that does treat discursive and rhetorical dimensions of public relations, but it is indicated that at present it has not been sufficiently integrated into dominant public relations theory. The paper explores the points of convergence between rhetoric and public relations. The narrow and broad conceptions of rhetoric are presented, the first characterising rhetoric with persuasive and argumentative discourse, the second with different types of discourse. It is suggested that elements of the broad conception of rhetoric could provide heuristics for analysing public relations techniques as “genre repertoire” of public relations discourse. In the second part, an enquiry into the narrow conception of rhetoric as persuasive and argumentative discourse is made. Positivistic understanding of “truth” and “objectivity” as normative criteria of public relations discourse is criticised on the basis of the so‐called “rhetoric as epistemic” view. It is argued that in corporate discourse, especially in situations of confrontation with active publics, key managerial decisions have to be justified in argumentation. In the last part of the paper, Toulmin’s model of argumentation is suggested as especially suitable for analysis of the argumentative nature of corporate discourse.
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Manting Deng, Hefu Liu, Qian Huang and Guanqi Ding
Organisations have widely adopted enterprise social media (ESM) to improve employees' task performance. This study aims to explore the mediating role of perceived task structure…
Abstract
Purpose
Organisations have widely adopted enterprise social media (ESM) to improve employees' task performance. This study aims to explore the mediating role of perceived task structure on the relationship between ESM usage and employee task performance. The authors investigate the moderating effects of perceived team diversity on the relationship between ESM usage and perceived task structure.
Design/methodology/approach
The authors conducted a questionnaire survey in China on 251 working professionals who use social media in their respective organisations.
Findings
Results showed that employees' perception of task structure considerably mediates the relationship between ESM usage and task performance. Findings also confirmed that perceived team diversity negatively affects the relationship between ESM usage and perceived task interdependence.
Research limitations/implications
Practitioners and/or managers should pay attention to the effect of ESM usage on employee's perceived task structure. Furthermore, they should focus on the level of team diversity when adopting ESM to enhance task performance.
Originality/value
This study contributes to the knowledge of perceived task structure in explaining the effect of ESM usage on task performance based on communication visibility theory. This work presents the relationship among ESM usage, perceived task structure, perceived team diversity and task performance. Moreover, this research enriches the literature on ESM usage by investigating the moderating roles of perceived team diversity whilst presenting the negative effects of perceived team diversity.
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Nicole Sprafke, Kai Externbrink and Uta Wilkens
This paper makes a contribution to the discussion on micro-foundations of dynamic capabilities – actions and interactions in organizations that enable continuous organizational…
Abstract
This paper makes a contribution to the discussion on micro-foundations of dynamic capabilities – actions and interactions in organizations that enable continuous organizational renewal. More specifically, we propose the idea that dynamic capabilities of an organization are a positive function of corresponding dynamic capabilities of individual and collective actors in the organization. Further, we develop the assumption that not only individual acts of managers but also those of individuals and teams without managerial responsibility relate to dynamic capabilities of the organization. Following a holistic view, we also take into consideration empowering working conditions as an enhancing factor of this function. To examine these roots of dynamic capabilities, we use a multi-level model of competence provided by Wilkens, Keller, and Schmette (2006) that operationalizes the concept of dynamic capabilities provided by Teece (2007) on a concisely behavioral base. We investigated our hypotheses with a standardized questionnaire in a case study of a German plant engineering company with 112 participants and found primary support for our assumptions. Our results show an impact of individual dynamic capabilities on dynamic capabilities of the organization that is mediated by team dynamic capabilities. Psychological and social–structural empowerment moderated this relationship. A case-specific interpretation and implications for future research and practice are discussed.