bluuebunny/crossref_metadata_2025 huggingface dataset:
Has Sarbanes-Oxley standardized audit quality?
Authors: Hoag Matthew , Myring Mark , Schroeder Joe
Published: March 2017

Purpose

The purpose of this paper is to examine whether the institutional changes accompanying the passage of the Sarbanes-Oxley Act of 2002 (SOX) have standardized the audit’s role in the overall financial reporting process, thereby reducing the impact of auditor characteristics on financial reporting quality.

Design/methodology/approach

To test this hypothesis, the association between audit quality characteristics (auditor size and industry expertise) and measures of financial reporting quality (analyst earning forecast dispersion and accuracy) are estimated using regression analysis. Results of this analysis are compared across the pre- and post-SOX periods.

Findings

The results of the study document a significant relationship between auditor size (Big N vs non-Big N) and financial reporting quality (as proxied by analyst earnings forecast properties) during the pre-SOX period but not in the post-SOX period. Auditor industry expertise is significantly associated with financial reporting quality throughout the entire sample period. Thus, financial reporting quality continues to be dependent on the degree of specialization of an audit firm in both the pre- and post-SOX periods; however, the impact of auditor size as a surrogate for quality has diminished.

Originality/value

The SOX Act of 2002 represented one of the most significant changes in the regulation of audits. This paper adds to the literature by examining the Act’s effects on financial professionals’ perception of the impact of audit firm characteristics on their client’s financial reporting quality.
When will firms share information and collaborate to achieve innovation?
Authors: Li Mo , Nguyen Bang
Published: March 2017

Purpose

This paper aims to provide academics and practitioners working with collaboration of technology information and innovation with a review of key interfirm-collaboration topics, such as the determinants of innovation activity, innovation, imitation, the impact of competition, collaboration versus competition and a review of game theoretic approaches.

Design/methodology/approach

This paper is a comprehensive review of extant literature, conducted and analyzed systematically.

Findings

This paper highlights that when firms absorb collaboration opportunities that involves information, there are critical elements for success, which need to be considered, including economies of scale, knowledge sharing, market size and volatility, strategic partner selection, intellectual property rights, spillover effects, collaboration costs, trust and commitment, opportunism and overall collaboration strategy.

Originality/value

This paper contributes to existing information literature by emphasizing various game theoretic approaches, which highlight how collaboration costs are shared when collaboration occurs. In conclusion, ten managerial implications are offered about collaboration of information technological innovation.
Performance implications of board size, composition and activity: empirical evidence from the Indian banking sector
Authors: Mayur Manas , Saravanan Palanisamy
Published: March 2017

Purpose

The purpose of this paper is to examine the performance implications of board size, composition and frequency of board meetings on the performance of banks.

Design/methodology/approach

The performance of banks is assessed on various parameters such as return on assets (ROA), Tobin’s Q, non-performing asset ratio (NPA ratio) and the net write-off ratio (NWO ratio). The effects of changes in board size and composition and frequency of meetings on the performance of banks are investigated using feasible generalized least square (FGLS) estimation of panel data covering a time span of five years concerning 40 banks incorporated in India. Frequency of board meetings is taken as a proxy for board activity and involvement. The authors have also tested for endogeneity issues in the model.

Findings

A curvilinear relationship was found between the board size and performance of banks. The authors have modelled a cubic form of the relationship for Indian banks. The authors’ findings indicate that an increase in board size is associated with better bank performance within both low and high board size ranges. Alternatively, increased board size is negatively associated with bank performance in the intermediate board size range. The study did not find any significant relationship between performance and frequency of board meetings and board composition.

Research limitations/implications

The behavioural variables reflecting the involvement of the board have not been incorporated in the model to determine the impact of board involvement on the performance of banks owing to the availability of data. It is hoped that this paper will be useful for major regulatory bodies such as the Ministry of Corporate Affairs (MCA), Securities and Exchange Board of India (SEBI), Company Law Board (CLB) and stock exchanges in India and other emerging economies in devising listing norms and other governance-related aspects.

Originality/value

Non-linear relationships between the board size and performance are not normally prevalent in emerging economies, especially in the banking sector. However, such a relationship exists among the Indian banks. This paper is the first of its kind to identify and address the same.
The relationship between corporate governance mechanisms and IFRS 7 compliance: evidence from an emerging market
Authors: Agyei-Mensah Ben Kwame
Published: March 2017

Purpose

This paper aims to investigate compliance with risk disclosure requirements under International Financial Reporting Standard (IFRS 7) by firms listed on the Ghana Stock Exchange (GSE) over a three-year period. Specifically, the paper examines the extent, quality and determinants of risk disclosure compliance with IFRS 7.

Design/methodology/approach

The study uses 90 firm-year observations for the period 2011-2013 for firms listed on the GSE. Each annual report was individually examined and coded to obtain the extent and quality of corporate risk disclosure index. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis.

Findings

The results indicate that over the three years, the extent of compliance with IFRS 7 is, on average, 53 per cent, which is very low; the quality of the disclosures is, on average, 33 per cent, which is also very low. The regression results suggest that proportion of non-executive director (PNED) is significantly and positively associated with the extent of risk disclosure compliance under IFRS 7. Board size was found to be significantly and positively associated with quality of risks disclosure compliance.

Originality/value

This is the first study in Ghana that considered the impact of corporate governance factors on the extent and quality of IFRS 7 risk disclosure compliance. The findings of this study will help market regulators in Ghana in evaluating the adequacy of the risk disclosures by listed firms.
Ownership structure and financial performance in European football
Authors: Acero Isabel , Serrano Raúl , Dimitropoulos Panagiotis
Published: March 2017

Purpose

This paper aims to analyse the relationship between ownership structure and financial performance in the five major European football leagues from 2007-2008 to 2012-2013 and examine the impact of the financial fair play (FFP) regulation.

Design/methodology/approach

The sample used comprises 94 teams that participated in the major European competitions: German Bundesliga, Ligue 1 of France, Spanish Liga, English Premier League and the Italian Serie A. The estimation technique used is panel-corrected standard errors.

Findings

The results confirm an inverted U-shaped curve relationship between ownership structure and financial performance as a consequence of both monitoring and expropriation effects. Moreover, the results show that after FFP regulation, the monitoring effect disappears and only the expropriation effect remains.

Research limitations/implications

The lack of transparency of the information provided by some teams has limited the sample size.

Practical implications

One of the main issues that the various regulating bodies of the industry should address is the introduction of a code of good practice, not only for aspects related to the transparency of financial information but also to require greater transparency in the information concerning corporate governance.

Social implications

Regulating bodies could also consider other additional control instruments based on corporate governance, such as for example, corporate governance practices, corporate governance codes, greater transparency, control of the boards of directors, etc.

Originality/value

This study tries to provide direct evidence of the impact of large majority investors in the clubs and FFP regulation on the financial performance of football clubs.
The concept of managerial discretion in corporate governance – better off without it?
Authors: Andersen Jon Aarum
Published: March 2017

Purpose

This paper aims to assess the concept of managerial discretion with respect to its theoretical and empirical usefulness for corporate governance research.

Design/methodology/approach

This paper scrutinises applied theoretical claims, definitions and methods, as well as a number of empirical studies on managerial discretion.

Findings

To date, no empirical definition of the concept has been presented and no measurement has been developed and tested for reliability and validity that contains all three factors of the managerial discretion concept, as proposed by Hambrick and Finkelstein (1987).

Practical implications

Research on managerial discretion does not provide owners and directors of boards with any advice on granting top managers a high or low degree of discretion.

Originality/value

This paper concludes that corporate governance scholarship will improve if it abandons the concept of managerial discretion.
You see Froot, you think fruit: examining the effectiveness of pseudohomophone priming
Authors: Baxter Stacey , Ilicic Jasmina , Kulczynski Alicia
Published: March 2017

Purpose

This paper aims to introduce pseudohomophone phonological priming effects (non-words that sound like real words with a single semantic representation, such as Whyte primes white) on consumers’ product attribute and benefit-based judgments.

Design/methodology/approach

Four studies were conducted. Study 1 examines whether pseudohomophone brand names (e.g. Whyte) prime associative meaning (i.e. the perception of light bread; target: white). Study 2 investigates the pseudohomophone priming process. In Study 3, the authors examine the influence of brand knowledge of pseudohomophone priming effects.

Findings

The findings indicate that pseudohomophone brand names prime associative meaning, due to retrieval of phonology (sound) of the word during processing. Pseudohomophone priming effects for a semantically (meaningful) incongruent brand name manifest only when consumers do not have knowledge of the brand, with cognitive capacity constraints rendering consumers with strong brand knowledge unable to mitigate the pseudohomophone priming effect.

Research limitations/implications

This research has implications for brand managers considering the creation of a name for a new brand that connotes product attributes and benefits. However, this research is limited, as it only examines pseudohomophone brand names with a single semantic representation.

Originality/value

This research shows that sounds activated by pseudohomophones in brand names can influence product judgments. This research also identifies limitations of the applicability of pseudohomophone brand names by identifying a condition under which priming effects are attenuated.
Concerned protesters: from compassion to retaliation
Authors: Antonetti Paolo , Maklan Stan
Published: March 2017

Purpose

The purpose of the study is to outline the unique role of compassion in reactions to cases of irresponsible corporate behavior that present information about victims of these events. In this study, four antecedents of compassion for the victims of irresponsibility are presented, and a model that explains the consequences of this emotion is tested empirically.

Design/methodology/approach

Two studies test the research hypotheses using a mix of experimental and survey research. The effects are tested both in laboratory conditions, where consumers assess a fictitious case of corporate irresponsibility, and through a test of reactions to real online campaigns.

Findings

Compassion is one of the drivers of consumers’ anger at the culprit, playing an indirect role in decisions to retaliate against perpetrators. Four key drivers of compassion are identified in the research: the perceived suffering of the victims, the perceived similarity of the victims to the observer, victims’ derogation and the vividness of the description of the victims.

Practical implications

The study offers insights both for campaigners wishing to instigate boycotts and organizations managing complex stakeholder relationships following a crisis. Insights on the role of compassion and its antecedents lead to more effective communications able to heighten or dampen this emotion.

Originality/value

Existing research offers contrasting views on the potential role of compassion in reactions to injustices. This study presents a novel account that clarifies previous findings and extends our knowledge of causes and consequences of compassion.
The V-model of service quality: an African case study
Authors: Whyte Grafton , Bytheway Andy
Published: March 2017

Purpose

This paper aims to introduce and demonstrate a new model for service quality that separates out the measurement of service quality in ways grounded in psychological theory and methodological symmetry.

Design/methodology/approach

A review of experience in service quality management suggests that new approaches are needed. By seeking a way of managing service at different levels, with symmetry between data collection and data analysis, a model is presented that has more potential applicability and flexibility than is found in traditional models.

Findings

A national study in Namibia, Africa provided data that successfully demonstrate the method of working and illustrate the contextual, analytical and data management issues and the reporting potential out of complex service management data.

Research limitations/implications

This new approach to the design of service quality measurement and assessment extends the capability that is generally found in other existing approaches. It provides a new foundation for further research into complex patterns of service success and that will establish more clearly the inter-dependencies between service encounters, service attributes and service measures at the survey item level.

Practical implications

Studies of multiple service sectors and multiple service recipient groups can now gather and manage large complex data sets and analyse and report that data in ways appropriate to the needs of different stakeholders.

Social implications

In any context where service quality is a socio-economic or development issue, it is now possible to take a more careful and nuanced approach to the collection and aggregation of data, which will inform policy makers and other stakeholder groups at the national or regional level.

Originality/value

This new model addresses a range of problems that have been reported with historical approaches such as SERVQUAL and related methods of working. It also provides foundations for new designs for large-scale service management data collection, organisation and analysis.
Brand extension similarity can backfire when you look for something specific
Authors: Dimitriu Radu , Warlop Luk , Samuelsen Bendik Meling
Published: March 2017

Purpose

The purpose of this paper is to show that high similarity between a parent brand and an extension category can have a detrimental effect on how a brand extension is perceived to perform on specific attributes. This happens because similarity influences the perceived positioning of a brand extension: lower similarity extensions can be perceived as “specialized” products, whereas high similarity extensions are perceived as “all-in-one” products not performing exceptionally well on any specific attribute.

Design/methodology/approach

The authors test the hypothesized effect through three experimental studies. The authors manipulate similarity both within subjects (Study 1a) and between subjects (Study 1b and Study 2). Further, the authors test the effect for specific attributes that are physical/concrete in nature (Study 1a and Study 1b) as well as attributes that are abstract/imagery-related in nature (Study 2).

Findings

High compared to low similarity improves perceptions of overall performance (i.e. performance across all attributes). But as expected, the authors also find that a high similarity brand extension is perceived to perform worse on the attribute on which a low similarity brand extension specializes, even when the parent brands of the extensions possess that attribute to the same extent. This perception of attribute performance carries on to influence brand extension purchase likelihood.

Practical implications

The degree of brand extension similarity has consequences for how brand extensions are perceived to be positioned in the marketplace. Although high similarity extensions receive positive evaluations, they might not be suitable when a company is trying to instil a perception of exceptional performance on a specific attribute.

Originality/value

The authors demonstrate a consequential exception to the marketing wisdom that brands should extend to similar categories. Although the degree of brand extension similarity has been repeatedly shown to have a positive effect on brand extension evaluation, the authors document a case when its effect is actually detrimental. This study’s focus on the dependent variable of perceived performance on specific attributes is novel in the brand extension literature.
Product order affects consumer preferences for variety bundles
Authors: Mittelman Mauricio , Andrade Eduardo B.
Published: March 2017

Purpose

The purpose of this paper is to examine the effect of a variety bundle's product display order on consumer preferences. When forming a variety bundle, manufacturers, retailers and advertisers need to decide on the order in which their products are displayed. The authors provide empirical evidence that this apparently trivial display decision can systematically affect consumer preferences.

Design/methodology/approach

Four experiments were performed with over a total of 1,000 participants. Logistic regressions were conducted on the collected data sets to provide support for the hypothesis and its underlying psychological mechanism.

Findings

Results showed that product attitudes systematically affect choices among variety bundles that differ only in the order in which their products are displayed. When choosing among flat and horizontal variety bundles, Western consumers preferred the one that had the product they like the most to the left. This phenomenon was observed in different product categories, among left-to-right readers from different Western countries and languages, and with both hypothetical and consequential decisions. The incremental weight given to the first piece of information (i.e. “first” product in the bundle) explains this product order effect.

Originality/value

Although a significant amount of research has been conducted to understand the factors that affect consumer preferences for product bundles, little attention has been devoted to the role of visual aesthetics. The research addresses this gap, and in so doing contributes both to the marketing and to the visual aesthetics literature. One simple yet key implication of the product order effect documented here is that the value consumers assign to a variety bundle depends on the order in which its products are displayed.
Mainstreaming national adaptation programmes of action into national development plans in Lesotho
Authors: Gwimbi Patrick
Published: March 2017

Purpose

The concept of National Adaptation Programme of Action (NAPA) is advocated at international, regional and national levels. The concept is thought to foster sustainability of livelihoods against impacts of climate change. This paper analyses the mainstreaming of NAPA into national development plans in Lesotho as accentuated by policies and programmes.

Design/methodology/approach

The analysis is broadly qualitative and reviews policies and projects on agriculture and food security, environment, forestry, water and irrigation aimed at sustaining rural livelihoods. Data from relevant government documents, commissioned studies’ reports, literature and key stakeholders are used.

Findings

Although the mainstreaming entry point for NAPA is identified in the country’s Vision 2020 and National Strategic Development Plan (NSDP) 2012/13-2016/17, financial, technical, human and other resources are inadequate to ensure its effective implementation. There is little evidence of NAPA mainstreaming into development plans by the line ministries of finance and economic development other than donor-funded projects. Absence of climate change policy influence means NAPA is not well-factored into the national development agenda, as mainstreaming is difficult without appropriate policies. Most projects with effect on climate change impact abatement originate from specific sectors and are disconnected from each other.

Originality/value

Based on the findings, ways to leverage NAPA via mainstreaming are discussed. It is concluded that NAPA mainstreaming offers a promising avenue for initiating and promoting sustainable livelihoods in Lesotho. The study demonstrates the applicability of the presented sustainable livelihood framework.
Event innovation induced corporate branding
Authors: Yang Fiona X. , Tan Sherry Xiuchang
Published: March 2017

Purpose

This paper aims to empirically investigate how event innovation may induce desirable corporate branding.

Design/methodology/approach

A survey yielded 280 complete responses from tourists who had attended an event in Macau. Structural equation modeling was used to test the innovation-corporate loyalty framework through perceived event value and corporate image, with a multi-group comparison to examine differences between first-time and repeat customers.

Findings

The results indicate that innovation is not only the key to value enhancement of the event but also an efficacious instrument of branding the parent company and building corporate loyalty; only product-related innovation has a significant impact on event value; both functional and emotional values induce a more favorable corporate image; and event-induced corporate branding is more effective in securing repeat business than attracting new clientele.

Practical implications

The findings help hospitality operators and event planners to leverage innovative events for corporate branding and cater to different customer segments by providing distinct marketing strategies.

Originality/value

The study contributes to the body of knowledge regarding event management and corporate branding and sheds light on future research to explore the initiative and benefit of pushing forward event innovation.
Thematic trends in event management research
Authors: Park Seunghyun Brian , Park Kwangsoo
Published: March 2017

Purpose

The purpose of this study is to develop research theme categories, investigate thematic trends between 1998 and 2013 and present changes in event management research topics.

Design/methodology/approach

The coding instrument was developed for thematic analysis of 592 articles in four event management research journals and 106 event management articles in top-tier hospitality and tourism management (H&T) journals. Various intercoder reliability indices were calculated to ensure credibility of content analysis.

Findings

Major domains of research themes were identified across different periods and journals. Themes differed not only between the event management-focused journals and the hospitality and tourism (H&T) journals but also in different periods (1998-2003, 2004-2008 and 2009-2013).

Originality/value

First, this study analyzed all articles published in journals focusing on event management as well as event management research published in the H&T journals. Second, this paper improved the credibility of thematic analysis by developing a coding instrument of research themes and by reporting intercoder reliability. Third, this research captured changes in popularity of research themes of different periods and distinct research realms (event management journals versus H&T journals).
Sport mega-events and nation branding
Authors: Knott Brendon , Fyall Alan , Jones Ian
Published: March 2017

Purpose

Sport mega-events have received much criticism of late. However, there has been increasing awareness of the brand-related benefits from hosting a sport mega-event, with their hosting being a deliberate policy for many nations, most notably among emerging nations. One such nation is South Africa, which explicitly stated its nation branding ambitions through the staging of the 2010 FIFA World Cup. Through this single case, this paper aims to identify the unique characteristics of the sport mega-event that were leveraged for benefits of nation branding.

Design/methodology/approach

An interpretivist, qualitative study explored the insights of nation brand stakeholders and experts, elicited using in-depth, semi-structured interviews (n= 27) undertaken two to three years after the staging of the event.

Findings

Three characteristics of the 2010 sport mega-event were deemed by stakeholders to be unique in creating nation branding opportunities: the scale of the event that created opportunities for transformational development; the global appeal, connection and attachment of the event; and the symbolic status of the event that was leveraged for internal brand building and public diplomacy. The paper proposes that while sport mega-events provide nation branding opportunities, the extent of these benefits may vary according to the context of the nation brand with lesser-known, troubled or emerging brands seemingly having the most to gain.

Originality/value

While acknowledging the critique of mega-events, this paper highlights a pertinent example of an emerging nation that leveraged the potential of a sport mega-event for nation branding gains. It extends the understanding of sport mega-events and their potential for nation branding.
Enhancing destination competitiveness through disability sport event legacies
Authors: Dickson Tracey J. , Misener Laura , Darcy Simon
Published: March 2017

Purpose

This paper aims to contribute to the event legacy discourse by exploring the nexus between event legacy literature and destination competitiveness by focusing on disability sport events or parasport and addressing an identified gap in the research literature.

Design/methodology/approach

This is achieved through conducting a systematic review of disability sport events literature; performing an audit of international disability sport events; developing a typology of disability sport events; and outlining a research agenda drawing upon these previous steps. The typology is then placed in context to the destination competitiveness framework to provide direction for both host organizing committees and tourism destination managers. The research framework reflects the complexity of disability sport events with specific reference to the social impact of disability sport events for destinations.

Findings

Despite calls for increased research into accessible tourism and events, the potential social legacy for communities and destinations from disability sport or parasport events remains absent from most sport, event and tourism literature. The findings and resultant typology from this study provide an interdisciplinary approach to value add to the disability sport event and destination management sectors. The combined understanding of both sectors creates an opportunity to leverage further events through marketing accessibility as a competitive advantage, seizing opportunity for international and national disability events, and the subsequent event accessible tourism and general accessible tourism that improved destination accessibility provides a host city or precinct.

Research limitations/implications

The disability sport event typology and a research agenda that supports future research are outcomes of this research.

Practical implications

These insights are beneficial to both researchers and practitioners interested in leveraging the opportunities from disability sport events to support sustainable destination development and competiveness that reflect the needs of a population with diverse access needs, including our ageing population, those with temporary disability and parents with young children.

Originality/value

This research lays the groundwork to support the desired social legacy for future host communities. From a theoretical perspective, given the paucity of research on disability sport, the typology offers a means to evaluate and monitor the impacts of various types of events from the perspectives of sustainable development, tourism, accessibility, community engagement and public policy. The addition of understanding destination competitiveness and the underlying criteria for accessible destination development provides opportunities to further leverage disability sport event beyond the event itself for ongoing accessible events, tourism and disability employment opportunities.
“We’ve never measured it, but it brings in a lot of business”
Authors: Kennelly Millicent
Published: March 2017

Purpose

This paper aims to examine participatory sport event organizers’ perspectives on potential connections between their events and tourism and destination marketing outcomes.

Design/methodology/approach

This qualitative study entailed in-depth interviews with participatory sport event organizers in the United Kingdom, coupled with thematic analysis of event websites and social media. The paper uses Chalip’s (2004) model for host community event leveraging to interpret findings.

Findings

Event organizers focused on attracting participants and delivering positive experiences, rather than on stimulating tourism-related outcomes. However, organizers used a range of strategies to attract participants, such as emphasizing attractive and unique location features, which could also serve to entice active sport tourists and promote the event host destination.

Research limitations/implications

Participatory sport event organizers may not prioritize or even sufficiently understand the potential for their events to generate tourism outcomes. For organizers confronted with operating constraints and event delivery challenges, it may be difficult to find the time, and practical ways, to satisfy the needs of tourism stakeholders.

Originality/value

The unique contribution of this paper is its focus on supply-side perspectives on the role of participatory sport events as tourism catalysts, and its examination of the potential for such small-scale events to contribute to sustainable tourism development. This paper also considers the nature of event organizers’ role in implementation of Chalip’s (2004) model for host community event leveraging.
The effects of festival attendees’ experiential values and satisfaction on re-visit intention to the destination
Authors: Lee Woojin , Sung HeeKyung , Suh Eunju , Zhao Jinlin
Published: March 2017

Purpose

The purpose of this study was first to examine how goal-oriented attendees and experiential-oriented attendees were related with their overall satisfaction and loyalty of the destination with respect to international food and wine festival. It also investigated how these relations are mediated by different dimension of experiential consumption values such as consumer return on investment (CROI, active value), escapism (active value) and service excellence (reactive value) and aesthetics (reactive value).

Design/methodology/approach

Self-administered questionnaires were distributed to and collected from attendees at the 2011 Food Network South Beach Wine and Food Festival in Miami, Florida. A total of 450 subjects were collected from attendees indicating a response rate of about 88 per cent. Total 13 hypotheses were tested using structural equation model (SEM) with AMOS, and the results were interpreted adapting Mathwick’s (2001) typology of experiential value.

Findings

The findings indicate that goal-oriented attendees had stronger relationship with reactive experiential values such as service excellence and aesthetics than active values, whereas experiential-oriented attendees had more significant relations with active experiential values such as CROI and escapism than reactive values. In addition, CROI, escapism and service excellence were found to have a positive influence on the overall satisfaction with the festival; in turn, the attendees’ satisfaction had a positive effect on their intention to revisit the destination. Further, the results demonstrated that all experiential values, including CROI and escapism (active values), and service excellence and aesthetics (reactive values), played a mediating role between goal-oriented/experientially oriented attendee and satisfaction with the festival.

Practical implications

The festival organizers and managers should understand what drives the attendees’ participation in the festival. Implementing experiential marketing through various dimensions of experiential value can attract more potential attendees, provide unique experiences and create favorable perception toward the destination.

Originality/value

The research is original in terms of conceptualizing and empirically testing the relation between experiential consumption values and behavior loyalty within the special events and festivals with a specific focus on international food and wine festival. A finding of particular importance here is verifying the unique characteristics of goal-/experiential-oriented attendees in festival settings and determining the linkages between these different attendees and active/reactive experiential values, not to mention the relation with the overall satisfaction and loyalty to the festival destination.
The event and festival life cycle – developing a new model for a new context
Authors: Holmes Kirsten , Ali-Knight Jane
Published: March 2017

Purpose

The events and festivals literature relies on theories and models borrowed from tourism studies which may insufficiently account for the unique characteristics of events and festivals. Using four case studies from Australia, United Arab Emirates and the UK, this paper aims to analyse events and festival life cycles using the Tourism Area Life Cycle (TALC) framework (Butler, 1980).

Design/methodology/approach

The paper is conceptual in that it theorises the range of event and festival life cycle trajectories; however, four event case studies are also used to illustrate this approach.

Findings

Findings facilitate an extension of Butler’s model to include additional trajectories and accompanying underpinning critical factors that better explain and predict the nature of events and festivals.

Research limitations/implications

The paper is based on four case studies from the cultural sector which is ideal for developing theory but limits the contexts examined in this paper. The findings are only applicable to recurring events and festivals.

Practical implications

In the new model, seven different pathways, ranging from continued growth to cancellation, suggest potential opportunities and risks for events and festivals. The results are of particular relevance for event managers, who can use the case studies and trajectories as reference points for event growth and consolidation.

Social implications

The case studies reveal that successful events are seen to have strong ties to their local communities and are rooted in the destination.

Originality/value

The paper’s originality is in both the context of utilising diverse international cultural festival and events as case studies and the proposal of seven alternative pathways for events and festivals, which extend Butler’s TALC to the unique context of these temporal phenomena.
How to create a profitable boothscape?
Authors: Woo Gum Ju , Jun Jae-Kyoon
Published: March 2017

Purpose

This study aims to propose an extended framework to design a profitable exhibition booth environment (i.e. boothscape) that fosters attendees’ at-show experience and after-show purchase intention.

Design/methodology/approach

Survey-based data were collected from attendees who visited one of the five major exhibitions at leading convention and exhibition cities in Korea. Structural equation modeling was used to examine which features of boothscape are more influential in improving attendees’ at-show experience and after-show purchase intention.

Findings

Empirical results revealed that booth design, product variety and assortment and entertainment exert a significant impact on attendees’ emotional and cognitive experiences at an exhibition. On the other hand, booth personnel exclusively influence attendees’ cognitive experience. A better chance of after-show purchase incident can be obtained by reinforcing both emotional and cognitive experiences.

Research limitations/implications

Although emotional and cognitive experiences are two of the most compelling types of at-show experience, future studies can consider mediating roles of other experiences to better understand the complex mechanism of attendees’ at-show experience. Moreover, it is worthy to examine the moderating effects of attendees’ characteristics, as Bitner (1992) argued that individuals have different perceptions of the surrounding environment based on personal and situation variables.

Originality/value

This study provides empirical evidence on the under-explored research area of boothscape. Researchers and exhibitors can learn that both context and content of boothscape should be taken into consideration to create a more holistic at-show experience. In return, attendees can have long-lasting memories of exhibitors and products for future purchase. This new insight can serve as inspiration for researchers and exhibitors to shift paradigms from service- to experience-oriented to improve long-term exhibition performances.
Impact of Centor scores on determining antibiotic prescribing in children
Authors: Freer Joseph , Ally Tasneem , Brugha Rossa
Published: March 2017

Purpose

The purpose of this paper is to establish the effect of incorporating Centor scoring into antibiotic prescribing in primary care in London, UK, before and after the introduction of an educational package and prescribing software tool.

Design/methodology/approach

A quality improvement project with analysis of all sore throat presentations in patients aged 3-14 years, in two phases. Phase 1 (retrospective): 1 January-31 December 2013, followed by an intervention (software tool/education package) and Phase 2 (prospective): 1 March 2014-28 February 2015.

Findings

In the initial analysis, 162 out of 202 (80.2 per cent) patients were prescribed antibiotics. Following the educational/software intervention, 191 out of 231 (82.7 per cent) patients were prescribed antibiotics (p=0.56, χ2 test). The mean Centor score decreased significantly following the education/software intervention (3.1 vs 2.7, p<0.001, χ2 test). In all, 100 per cent of patients with tonsillar exudate were prescribed antibiotics in both phases. The apparent order of importance for predictive signs/symptoms given by the prescribers in both phases of the study was tonsillar exudate>lymphadenopathy>fever>absence of cough.

Originality/value

This is the first time a differential importance given by practitioners on individual Centor criteria has been described. With a low probability of bacterial infection, children with exudate or anterior lymphadenopathy almost always received antibiotics. This is interesting, since studies have previously found that the presence of tonsillar exudate had no significant association with culture-confirmed streptococcal tonsillitis.
Culture and negotiation strategy
Authors: Brett Jeanne M.
Published: March 2017

Purpose

This study aims to explain to negotiators how to go about learning about their counterpart’s interests and priorities and the strategies they are likely to bring to the intercultural negotiation table.

Design/methodology/approach

This study provides a review of theoretical and empirical literature on culture and negotiation strategy.

Findings

This study helps to understand the counterpart’s environment, including recent developments on the political economic and social front that define and constrain the role of the firm in society, affect the firm’s access to capital, generate the criteria by which society evaluates the firm and determine the level of involvement of government in the firm’s affairs. This study also explains how to investigate the counterpart’s interests and priorities – the motivations that underlie negotiator’s positions. Finally, it explains how to use multi-issue offers (MIOs) and patterns of changes in MIOs to infer the counterpart’s interests and priorities.

Originality/value

Negotiating in a global environment benefits from a clear understanding of how negotiators’ cultures influence their interests and priorities and the strategies they bring to the intercultural negotiation table.
Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa
Authors: Ahmed Haji Abdifatah , Anifowose Mutalib
Published: March 2017

Purpose

The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies. In particular, the authors explore initial trends in corporate disclosures following the adoption of IR practice.

Design/methodology/approach

Drawing from Suchman’s (1995) framework of strategic and institutional legitimacy, the authors use content analysis to examine corporate disclosure practices. The authors conduct industry-specific analyses based on various industries to explore corporate disclosures practices across and within various industries in South Africa. The evidence is drawn from 246 integrated reports of large South African companies across six major industries over a three-year period (2011-2013), a period following the introduction of an “apply or explain” IR requirement in South Africa.

Findings

The results first show a significant increase in the overall amount of corporate disclosures following the adoption of IR practice. In particular, the authors find that intellectual capital and human capital disclosure categories have increased over time, with relational capital disclosures showing a decreasing trend. Second, the authors find that corporate disclosures are increasingly becoming institutionalised over time across and within industries following the adoption of IR practice. However, companies fail to provide meaningful disclosures on the interdependencies and trade-offs between the capitals, or components of a capital following the adoption of IR practice. Overall, the authors find that companies use specific disclosure strategies to respond to external pressures (strategic legitimacy), and that such disclosure strategies are increasingly becoming institutionalised across and within various industries (institutional legitimacy).

Practical implications

The theoretical implication of this study is that the strategic and institutional perspectives of legitimacy theory are complementary, rather than conflicting, and dovetail to explain corporate reporting practices. In terms of practical implications, the adoption of specific reporting frameworks such as the emerging IR framework is a double-edged sword. On the one hand, such reporting frameworks could potentially enhance comparability and consistency of organisational reports across and within industries. On the other hand, corporate reports could become a set of monotonous reports motivated by considerations other organisational accountability. Hence, to overcome the latter, this study emphasises the importance of specific accountability metrics and reporting guidelines, rather than the current generic IR guidelines, to enhance organisational reporting practices.

Originality/value

The paper’s longitudinal analysis of a large sample of integrated reports following the adoption of IR practice has the potential to inform growing academic research and ongoing policy initiatives for the emerging IR agenda.
Intellectual capital, knowledge management and social capital within the ICT sector in Jordan
Authors: Ramadan Bushra Meaad , Dahiyat Samer Eid , Bontis Nick , Al-dalahmeh Mahmoud Ali
Published: March 2017

Purpose

The purpose of this paper is to empirically investigate the mediating effect of social capital (SC) on knowledge management (KM) and intellectual capital (IC).

Design/methodology/approach

A conceptual model of the connections between IC, KM, and SC was developed and the posited hypotheses were tested using a survey data set of 281 questionnaires collected from knowledge workers working in 72 information and communications technology companies operating in Jordan.

Findings

The findings show that knowledge documentation and knowledge transfer emerged as having the strongest effects on IC, followed by knowledge acquisition and knowledge creation, while knowledge application was found to have an insignificant effect. Also, knowledge transfer and knowledge acquisition emerged as the only two significant processes for the development of SC. Moreover, SC was found to partially and significantly mediate the effects of all processes on IC.

Practical implications

To promote the development of IC, particularly, in a knowledge-intensive business service (KIBS) sector, documentation, transfer, acquisition, and creation of knowledge are especially effective processes. Furthermore, SC can be significantly enhanced through ensuring effective internal knowledge transfer and acquisition practices. Nurturing IC in a knowledge-intensive context can also be significantly enhanced through looking at the firm as a cooperative knowledge-sharing entity, i.e. investing in SC.

Originality/value

This is the first empirical study that has examined the links among KM processes, SC, and IC in a KIBS sector within an “oil-poor,” “human resource-rich” Arab developing country context.