bluuebunny/crossref_metadata_2025_split huggingface dataset:
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies
Authors: Dhandhania Asahita , O'Higgins Eleanor 
Published: September 2021

PurposeThe purpose of this study is to examine the ways that sin industry companies attempt to utilise CSR reporting for legitimation.Design/methodology/approachConventional and summative content analyses were carried out on annual CSR reports in UK tobacco and gambling companies, juxtaposed against analysis of the actual behaviour of the companies, collectively and individually.FindingsThe paper concludes that there is an ongoing tension between the business of sin industry companies and their attempts to establish and maintain any legitimacy, using CSR reporting in particular ways to try to prove their credentials to society and to engage salient stakeholder support. Ultimately, they aim to give themselves the scope for strategic choice to enable survival and financial flourishing.Research limitations/implicationsFurther research on CSR on other sin industries and in other jurisdictions with different regulatory situations could shed further light on the achievement or denial of different types of legitimacy. Studying different time periods as industries change would be of value.Practical implicationsOn a practical basis, the study offers guidelines to stakeholders on the use of CSR reports from sin companies, and suggests the establishment of objective external CSR reports, overseen by accounting regulators.Social implicationsThe paper provides an overview of the role of sin industries in society, and mitigating their harms.Originality/valueThis study allowed for a comprehensive, dynamic and inclusive understanding of the interplay of CSR reporting and legitimacy by addressing conflicting interests between sin companies' social effects and inherent activities at the industry level. The methodology of multiple case study design in two sin industries combined content analysis of CSR reports, juxtaposed against analysis of behaviour in context. Previous research included the juxtaposition of actuality in analysis of only single case studies or particular issues. Thus, this research allows for a broader industry understanding. On a practical basis, the study offers guidelines to stakeholders on the use of CSR reports from sin companies, and suggests the establishment of objective external CSR reports, overseen by accounting regulators. At the social level, the paper provides an overview of sin industries in society, and mitigating their harms.
Measurement of consumer awareness of food waste: construct development with a confirmatory factor analysis
Authors: Rasool Shahid , Cerchione Roberto , Salo Jari , Ferraris Alberto , Abbate Stefano 
Published: September 2021

PurposeThis study aims to examine the role of hunger, environmental, economic, landfill and water shortage concerns as significant dimensions of consumer social awareness marketing in socially responsible plate food consumption.Design/methodology/approachTo carry out their purpose, the authors validate the hypothesized model empirically through data from 1,536 households using structural equation modeling (SEM). In particular, the construct measures of the structural model have been tested by confirmatory factor analysis (CFA).FindingsThe outcome the authors came up with is coherent with the hypothesized model, and it proves a positive relationship of the five dimensions identified on consumer awareness. Moreover, the study results show the crucial role of landfill and water shortage concerns in measuring consumer awareness.Practical implicationsThese findings may be of interest to practitioners, academics and policymakers for socially responsible food consumption guidance and training for planning consumer awareness programs. More in detail, this study offers the indication that the dimensions of the social consumer awareness construct are differing from commercial consumer awareness.Originality/valueEven though several previous studies have addressed the concept of consumer awareness concerning product and service purchase decisions, this is one of the first research studies on consumer awareness as a multidimensional construct in social marketing studies domain.
Managing international professional service firms: a review and future research agenda
Authors: O'Higgins Ciara , Aramburu Nekane , Andreeva Tatiana 
Published: September 2021

PurposeResearch on international professional service firms (PSFs) has grown in recent years, reflecting the increasing relevance of these firms in the global economy. However, to date, no attempt has been made to systematically examine and integrate this literature. This study reviews the body of knowledge on the international management of PSFs and proposes a future research agenda that aims to strengthen the research on international PSFs, by applying the conceptual lens of PSF characteristics.Design/methodology/approachA systematic review of 108 empirical articles on the management of international PSFs was carried out.FindingsThe authors analyse where, how and what research was carried out on the international management of PSFs, and find that currently the field offers few opportunities to integrate findings or explain differences across different types of international PSFs. In recommendations for future research, the authors show how the lens of PSF characteristics can help overcome these issues and unveil promising avenues for future research that will lead to a more fine-grained theorising and understanding of the international management of PSFs.Originality/valueThe study provides a comprehensive state of the art of research on the international management of PSFs and a future research agenda, which builds on PSF characteristics to explore and better understand the heterogeneity of international PSFs, in order to develop more robust explanations of their behaviour and open new research avenues.
Managing the product innovations paradox: the individual and synergistic role of the firm inside-out and outside-in marketing capability
Authors: Ali Shabahat , Wu Weiwei , Ali Sadaqat 
Published: September 2021

PurposeBuilding upon the firm market orientation theories, this study aims to examine the individual and synergistic effects of the firm inside-out and outside-in marketing capability on its incremental and radical product innovation outcomes.Design/methodology/approachBy collecting cross-sectional data from 203 manufacturing firms in Pakistan, confirmatory factor analysis in AMOS and hierarchical multiple regression analysis in SPSS are performed to validate the study measurement models and test the hypothesized relationships, respectively.FindingsThe findings of this study suggest both inside-out and outside-in marketing capability critical for incremental and radical product innovation. Specifically, inside-out marketing capability is found positively associated with incremental product innovation and non-linearly (inverted U-shaped) associated with radical product innovation. Conversely, outside-in marketing capability is found positively associated with radical product innovation but non-linearly (inverted U-shaped) associated with incremental product innovation. However, the results indorse that developing synergy between the inside-out and outside-in marketing capability positively impacts both incremental and radical product innovation.Originality/valueDrawing from the firm inside-out and outside-in market orientation theories, the study extends the existing research on product innovation outcomes from the marketing capabilities perspective. Previous literature highly recognized the value of the firm market orientation and being market-driven in market-based product innovations. However, there was a lack of understanding of how the firm marketing capabilities facilitate incremental and radical product innovation. This study provides a novel understanding of the firm inside-out and outside-in marketing capability role in inducing incremental and radical product innovation which enrich and extend the current literature on firm capabilities and product innovations from a marketing perspective.
Reimaging the mobile money ecosystem and financial inclusion of MSMEs in Uganda: Hedonic motivation as mediator
Authors: Okello Candiya Bongomin George , Yosa Francis , Mpeera Ntayi Joseph 
Published: September 2021

PurposeMobile money is a service in which the mobile phone is used to access financial services. Thus, the mobile money platform should be user-friendly with hedonic features that are attractive and pleasurable to the users. The main purpose of this paper is to establish the mediating effect of hedonism in the relationship between mobile money adoption and usage and financial inclusion of micro small and medium enterprises (MSMEs) in Uganda.Design/methodology/approachThis study reports interesting findings by using data obtained from MSMEs located in northern Uganda. The structural equation and measurement models were generated in analysis of moment structures (AMOS) to answer the hypotheses of this study.FindingsThe findings suggest that including hedonism in the model improves mobile money adoption and usage by 12.7 percentage points in order to promote financial inclusion of MSMEs in Uganda. Hedonism is found to affect mobile money adoption and usage, which in turn influences financial inclusion.Research limitations/implicationsThis study used cross-sectional data to document the mediating effect of hedonism in the relationship between mobile money adoption and usage and financial inclusion. The study analyzed mobile money adoption and usage, hedonism, and financial inclusion from the MSMEs owners' perspective. Future research could use relevant longitudinal data to verify multiple benefits of hedonism in enhancing mobile money adoption and usage as well as other potential digital financial technologies.Practical implicationsThis study categorically informs mobile telephone network operators and inventors of mobile money applications to invest more in developing pleasurable and user-friendly mobile money features that can attract more users. The digital financial services' application developers should design user-friendly mobile money applications that suit the needs of all users. This requires careful understanding of diverse attractive features of mobile money services.Originality/valueThis study offers direction to developers of mobile money applications to design pleasurable and user-friendly mobile money platform with features, which are attractive to the different users. Particularly, it highlights the role of hedonic motivation in promoting adoption and use of mobile money technology to increase the scope of financial inclusion of MSMEs in a developing country like Uganda. Indeed, the novelty in this paper is grounded on a blend of financial technology and psychology to promote financial inclusion in under developed economies.
Technological knowledge and internationalization: evidence from India
Authors: Bhattacharya Saurabh , Agnihotri Arpita , Yannopoulou Natalia , Sakka Georgia 
Published: September 2021

PurposeThe authors combine institutional theory with resource-based theory to explain how emerging market firms (EMFs) manage their technological knowledge capital by venturing into international markets. The authors further explore the contingency effect of international marketing knowledge and competitive intensity in the home country in influencing technological knowledge capital and internationalization relationship.Design/methodology/approachThe study employs multiple linear regression analysis using a dataset consisting of 326 Bombay Stock Exchange-listed A and B category stocks for a six-year period (2010–2016).FindingsThe study finds that with an increase in technological knowledge capital, the internationalization of Indian firms increases. Furthermore, international marketing knowledge and competitive intensity positively moderate this relationship.Research limitations/implicationsThe study finds that with an increase in technological knowledge capital, the internationalization of Indian firms increases. Furthermore, international marketing knowledge and competitive intensity positively moderate this relationship.Practical implicationsThe authors’ findings increase international marketing managers' awareness of how internationalization acts as a knowledge management tool for EMFs under the contingency effect of international marketing knowledge and competitive intensity.Originality/valueThe study provides novel insights into the technological knowledge capital management strategy by EMFs through internationalization and the role of international marketing knowledge and competitive intensity in increasing firms' ability to even better manage technological knowledge capital.
Innovation climate, human capital and dynamic capacities: interrelations between innovation antecedents
Authors: Silva Eduardo Márcio Santos Galdino da , Weber Alessandra Ferrari , Moreira Marina Figueiredo , Silva Severino Moreira da 
Published: September 2021

PurposeThe purpose of this article is to investigate the interrelationships between innovation climate and human capital in the development of dynamic capabilities related to innovation. The study presents a set of concepts about variables involved in the innovation process and their interrelationship, addressing the analysis of international scientific production related to the antecedents of the innovation climate, human capital and dynamic capabilities.Design/methodology/approachA review of the literature from 1998 to 2018 was carried out, using descriptive statistical methods, at first, and qualitative analysis of the results in order to visualize the current configuration of the field of study of innovation background.FindingsThe results demonstrate a significant number of studies relating human capital and dynamic capabilities and little quantitative significance in studies relating to a climate of innovation and dynamic capabilities. The research describes how the dynamic capabilities of innovation have been approached in a conceptual model based on the perspective of human capital and innovation climate.Research limitations/implicationsThe study did not contemplate the analysis of the interrelationship between the resource configuration construct and the dynamic innovation capacities (part of the gap pointed out by Tuzovic, Wirtz and Heracleous (2018), constituting a perceptible limitation of the analyzes carried out in this article.Practical implicationsThe influence of the innovation climate construct and its relationship with dynamic innovation capabilities deserves greater attention in research with an empirical approach, constituting a field to be explored by scientific research in organizations.Originality/valueThe research sought to investigate the gap involving the interrelations between innovation climate and human capital in the development of dynamic capabilities related to innovation, indicating the need for further empirical studies on the subject.
The grey areas of Internet use: secret affairs in cyberspace and religiosity
Authors: Li Wilson Weixun , Leung Alvin Chung Man , Yue Wei T. 
Published: September 2021

PurposeThe anonymity of the Internet supports an increasing number of deviant behaviors such as secret affairs. This paper aims to investigate whether religiosity has a negative relationship with the incidence of secret affairs in cyberspace and how it moderates the substitution effect between the use of online and off-line channels for such deviant behaviors.Design/methodology/approachThe authors constructed a cross-sectional county-level dataset containing data on US religious adherents' ratios and actual expenditures on a social website related to extramarital affairs. The data were analyzed by ordinary least squares and two-stage least squares regression models.FindingsIn general, religiosity has a negative relationship with secret affairs in cyberspace. It also moderates the relationship between using online (secret affairs websites) and off-line (entertainment facilities) channels for extramarital affairs. The deterrent effect of religiosity is weakened in religious communities with diversified religious teachings/structures and stricter requirements.Originality/valueThis work enriches the understanding of the role of religiosity in online deviant behaviors and provides essential insights for policymakers (e.g. in relation to spillover effects of social norms in cyberspace).
The jinx of real earnings management: evidence from inefficient investments and debt maturity structure in Pakistan
Authors: Bhutta Umair Saeed , AlHares Aws , Shahab Yasir , Tariq Adeel 
Published: September 2021

PurposeThis study aims to investigate two important research questions. First, this research examines the impact of real earnings management on investment inefficiency of the non-financial listed firms in Pakistan. Second, this research further explores the moderating role of short-term debt on the nexus between real earnings management and investment inefficiency. This study attempts to highlight an important research problem i.e. the jinx of real earnings management from the context of an emerging economy.Design/methodology/approachThis study employs the data from non-financial listed firms in Pakistan over the period from 2008 to 2018. The study uses panel data methodologies with firm and year fixed-effects to examine the proposed hypotheses. The results are robust to the use of sensitivity analysis, different estimation techniques and endogeneity issues (using two-stage least squares (2SLS) and generalized method of moments (GMM) techniques).FindingsThe results of the research are twofold. First, consistent with the theoretical arguments, the findings reveal that real earnings management increases investment inefficiency and results in over-investments by the firms. Second, short-term debt attenuates the relationship between real earnings management and investment inefficiency. It implies that a higher level of short-term debt weakens the adverse effects of real earnings management on the investment efficiency of the firm.Originality/valueThis study offers original findings on the issues pertaining to the quality of accounting and financial reporting in an emerging economy like Pakistan, where the implementation of regulations is weak in the corporate world and management frequently exploits shareholders' wealth for the short-term benefits.
Ex ante, ex post risk and bank capital ratios: an empirical investigation
Authors: Abbas Faisal , Bashir Adnan 
Published: September 2021

PurposeThe purpose of this study is to investigate the impact of leverage, regulatory capital and tier-I capital ratios on the ex ante and ex post risk of Japanese banks.Design/methodology/approachTo test the hypotheses, the authors have implemented a panel of 507 commercial and cooperative banks of Japan over the period extending from 2001 to 2020, using a two-step system Generalized Method of Moments (GMM) framework.FindingsThe overall sample banks' results show that the impact of leverage, regulatory capital and tier-I capital ratios on ex ante and ex post risk is positive. The findings reveal that the effects of regulatory and tier-I capital ratios on ex post risk are negative (positive) for commercial (cooperative) banks, high-liquid, low-liquid and high-growth banks in Japan. In addition, the regulatory capital ratio is more beneficial for risk due to its power to absorb losses. The lagged coefficient indicates that banks require more time to adjust their ex post and ex ante risk during crisis period than during normal economic conditions.Practical implicationsThe heterogeneity in results has practical implications for regulators, policymakers and bank managers in formulating the capital requirement guidelines with respect to ex ante and ex post risk across different categories and characteristics of banks.Originality/valueTo the best of the authors' knowledge, this is the first study investigating the impact of leverage, regulatory capital and tier-I capital ratios on the ex ante and ex-post risk of Japanese commercial and cooperative banks over the period from 2001 to 2020. The insights into the impact of leverage, regulatory capital and tier-I capital ratios on the ex ante and ex post risk of well-capitalized, under-capitalized, high and low-liquid banks are new in the context of Japan.
Centrality and compatibility of institutional logics when introducing value-based reimbursement
Authors: Eriksson Thérèse , Levin Lars-Åke , Nedlund Ann-Charlotte 
Published: September 2021

PurposeUsing financial incentives has been criticised for putting too much focus on things that can be measured. Value-based reimbursement may better align professional values with financial incentives. However, professional values may differ between actor groups. In this article, the authors identify institutional logics within healthcare-providing organisations. Further, the authors analyse how the centrality and compatibility of the identified logics affect the institutionalisation of external demands.Design/methodology/approach41 semi-structured interviews were conducted with representatives from healthcare providers within spine surgery in Sweden, where a value-based reimbursement programme was introduced. Data were analysed using thematic content analysis with an abductive approach, and a conceptual framework based on neo-institutional theory.FindingsAfter the introduction of the value-based reimbursement programme, the centrality and compatibility of the institutional logics within healthcare-providing organisations changed. The logic of spine surgeons was dominating whereas physiotherapists struggled to motivate a higher cost for high quality physiotherapy. The institutional logic of nurses was aligned with spine surgeons, however as a peripheral logic facilitating spine surgery. To attain holistic and interdisciplinary healthcare, dominating institutional logics within healthcare-providing organisations need to allow peripheral institutional logics to attain a higher centrality for higher compatibility. Thus, allowing other occupations to take responsibility for quality and attain the feeling of professional pride.Originality/valueInterviewing spine surgeons, physiotherapists, nurses, managers and administrators allows us to deepen the understanding of micro-level behaviour as a reaction (or lack thereof) to macro-level decisions.
Developing “place leadership” when hierarchical accountability is omnipresent: the case of English sub-national government
Authors: Ferry Laurence , Sandford Mark 
Published: September 2021

PurposeThe relationship between central and sub-national (local) government is contentious around distribution of power and control. There is a specific concern when a (local) place has power devolved, but centralised hierarchical accountability pervades.Design/methodology/approachThis paper addresses that concern by considering recent innovative developments around place-based accountability arrangements in England, through analysis of official reports and news media.FindingsThe article illustrates aspirations towards accountability to the local electorate clash with hierarchical accountability that remains an omnipresent mechanism of central control. It is suggested, accountability forums be developed to blend hierarchy and the place leadership role of directly elected mayors. This could enable local accountability to the electorate, whilst taking account of the context of specific regional level complexities.Originality/valueThis is one of the first papers to consider issues of place leadership and place based accountability within the framework of hierarchical accountability for central and local government relations.