bluuebunny/crossref_metadata_2025_split huggingface dataset:
Understanding young consumers’ tendencies regarding eco-labelled products
Authors: Göçer Aysu , Sevil Oflaç Bengü 
Published: January 2017

PurposeThe purpose of this paper is to explore different factors influencing young consumers’ approaches to eco-labeled products in an emerging country, Turkey.Design/methodology/approachRelevant measures were adapted from the previous literature to assess key constructs on environment and eco-label perceptions. First, an exploratory factor analysis was employed for identifying the key dimensions, and then structural equation modeling was conducted for testing the research hypotheses.FindingsThe findings reveal that the existence of perceived environmental knowledge has an influence on eco-labeled product purchase tendencies, with environmental concern (EC) having a significant mediating effect.Practical implicationsThis study contributes to practice by addressing perceptual factors affecting young consumers in emerging markets such as Turkey. This relationship can be utilized to increase the tendency to purchase eco-labeled products to create EC enhancing programs in education in addition to environmental knowledge leveraging ones. Besides, these findings may also be beneficial in eco-labeled product marketing efforts.Originality/valueThis study provides value for the literature by investigating the perception of young consumers in an emerging market specifically, and adopts a more specific eco-label focus, which it integrates with an environmental perspective.
Intents of green advertisements
Authors: Kumar Prashant 
Published: January 2017

Purpose
The purpose of this paper is to explore intents of green advertisements.

Design/methodology/approach
Using NVivo, a convenient sample of 237 green print advertisements published between August 2010 and July 2015 in leading Indian newspapers and magazines were content analysed.

Findings
Four types of intents of green advertisements were identified: intent to communicate corporate environmental approaches; intent to develop believability towards environmental claims; intent to inform consumers; and intent to engage consumers.

Research limitations/implications
This study explored intents of green advertisements and elaborated upon strategic importance of content in green advertising.

Practical implications
The intent-based exploration of green advertisements indicates marketing managers of green products the importance of: expanding their advertising framework that incorporates sharing environmental vision and mission of their companies with consumers, and relating them with consumers’ needs and demands; inculcating functional, emotional and experiential elements in green advertisements that facilitate green product experience to the consumers; and active interactions between marketing managers and consumers for effectively capturing market-related information, and accordingly shaping their short- and long-term marketing and advertising decisions.

Originality/value
This study is unique to determine intents of green advertisements.
Community rebuilding processes in a disaster-damaged area through community currency
Authors: Nakazato Hiromi , Lim Seunghoo 
Published: January 2017

PurposeCommunity currency (CC) is used as a tool for reviving local communities by promoting economic growth and facilitating the formation of social capital. Although the Japanese CC movement has stagnated since mid-2005, a new experiment,Fukkou Ouen Chiiki Tsuka(CC for supporting disaster recovery), was introduced across disaster-damaged areas after the Great East Japan Earthquake and tsunami of March 2011. Previous studies assessing the role of CC in these earthquake-damaged areas are rare; the purpose of this paper is to examine the micro processes of community rebuilding that underlie the transactional networks mediated by one of the experiments,Domo, in Kamaishi.Design/methodology/approachUsing transactional records capturing residents’ CC activities during the five-month pilot period before actual implementation ofDomosimultaneous investigation for empirical network analysis techniques identify the network configuration dynamics representing the multiple observed forms of social capital in this disaster-affected local community.FindingsThis study of the five-month pilot for theDomosystem revealed: intensive dependence on the coordinating role of core members (i.e. the creation of weak ties), a lack of balanced support among members and the resulting uni-directional transactions (i.e. the avoidance of generalized exchanges), and the reinforcement of previous transactional ties via reciprocation or transitive triads (i.e. the formation of strong ties).Originality/valueThis study provides guidance for practitioners, researchers, and policy makers on how community residents’ engagement in CC activities could function as a potential tool for generating positive socio-economic effects for local communities in disaster areas.
Disability through an inclusive lens: disaster risk reduction in schools
Authors: Ronoh Steve 
Published: January 2017

PurposeThe purpose of this paper is to use an inclusive lens to explore pathways and considers, through the voices of children and adult participants, the complexities in implementing effective disaster risk reduction (DRR) in schools comprising children with disabilities. It identifies obstacles and suggests policy recommendations that consider their needs in DRR.Design/methodology/approachThis paper draws on a case study of two schools supporting children with disabilities in the New Zealand regions of Hawke’s Bay and Auckland, each with differing experiences of past natural hazards and disasters. Data from children’s workshop activities, participant observation, semi-structured interviews, workshop photographs, school safety and policy documents were coded in Nvivo software to categorize data and to identify themes for cross-case analysis and discussion.FindingsThe research reveals three key pathways that schools can take in promoting inclusiveness in DRR. They are the provision of safe and accessible school building designs and facilities, avenues for children’s involvement and leadership in DRR initiatives, and in decision-making processes. Schools also offer opportunities for a collaborative effort towards inclusiveness in DRR within the school and with other stakeholders.Research limitations/implicationsBased on the findings, the paper suggests four broad policy recommendations for consideration towards strengthening the role of schools in disability-inclusive DRR.Originality/valueThe paper contributes to ongoing DRR efforts and adds new information to the disaster literature on the role of schools in disability-inclusive DRR.
The importance of the political order for peace
Authors: Mikulan Kildi Janja , Cepoi Victor 
Published: January 2017

Purpose
The purpose of this paper is to address the issue of security challenges in the selected states in Eurasia and Central and Eastern Europe from the perspective of peace and politics. Since the security situation differs significantly across the sub-regions under scrutiny, the main objective of the current research is to establish and test a theoretical model of relevant combinations of political factors and their relation to peace. The theoretical framework has been designed by following Fukuyama’s idea of political order and upgraded with the newly constructed index of social exclusion.

Design/methodology/approach
According to the objective and methodological gaps in this field, the paper applies comparative fuzzy set analysis. The method relies on the theoretical framework and empirical data and allows a constant communication between the two. It has allowed the research to focus on what conditions are necessary and/or sufficient for peace in the selected countries.

Findings
It is evident there are several different paths to achieve peace. However, the rule of law clearly constitutes both the necessary and sufficient conditions for peace in the selected regions. Moreover, the results of the research reveal that the concepts of interest are highly interlinked with each other, especially when it comes to the rule of law, state, and democratic accountability. Thus, further research should focus on in-depth analysis of each particular case to explore which conditions or combinations are decisive in particular setting.

Originality/value
Such findings can contribute to improving the areas where Eurasian countries are still lagging behind. Further research should focus on small but significant differences within these four groupings of countries, to improve the understanding of prerequisites for peace and contribute to the development of state and human security in the EU neighborhood.
Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country
Authors: Nurunnabi Mohammad 
Published: January 2017

PurposeThe International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in developing countries, the purpose of this paper is to explore the impediments of IFRS implementation in a developing country from 1998 to 2014 based on the auditors’ perceptions and documentary analyses.Design/methodology/approachThree rounds of interviews (2010, 2012, and 2014) from a total of 75 auditors (including 12 internal auditors and 13 external auditors) were conducted and enforcement documents from 1998 to 2010 were evaluated. The purpose of the three rounds of interviews was to explore the reflection on the changes which the interviewees have experienced over a five-year period.FindingsUsing institutional isomorphism, the results suggest that policy makers should focus on several factors to implement IFRS effectively, including low audit fees, a lack of qualified accountants, a lack of interest in IFRS by managers of some companies, a culture of secrecy, and a family-based private sector. Surprisingly, chartered accountancy firms are able to continue their work because of a culture of non-punishment for violating rules and the absence of any reliable exercising of due care or professional ethics in Bangladesh. Regulators such as the Bangladesh Securities and Exchange Commission (BSEC) and the Institute of Chartered Accountants of Bangladesh are not inclined to enforce actions against corrupt chartered accountant firms. This raises question about the professional integrity of auditors as well as regulators. Unlike, Albuet al.(2011) (World Bank as coercive) and Hassanet al.(2014) (western influence as coercive), the findings of this study imply that coercive isomorphism (regulatory authorities in Bangladesh) should be more proactive to ensure a successful implementation of IFRS.Research limitations/implicationsThis study has some limitations, including transcribing information from Bengali to English and some enforcement documents were not available on the BSEC website. This last limitation is mitigated by the fact that a substantial number of enforcement releases (1,647 enforcement notices for a 13-year period) are analysed and three rounds of interviews were conducted.Originality/valueThe findings of this study contribute to, and advance the incremental knowledge of IFRS implementation issues and auditing literature in a developing country’s experience to policy makers (e.g. World Bank, IMF, Basel Committee, G20, IOSCO, and IFAC). The findings may be generalised to other developing countries that are facing effective implementation of IFRS.
Corporate disclosure of human capital via LinkedIn and ownership structure
Authors: Pisano Sabrina , Lepore Luigi , Lamboglia Rita 
Published: January 2017

PurposeThe purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn.Design/methodology/approachThis study uses a quantitative methodology. The sample is composed of 150 European companies. Content analysis was used to examine HC disclosure via LinkedIn. Regression analysis was used to test the hypothesis.FindingsThe results indicate that ownership concentration negatively influences HC disclosure via LinkedIn, confirming that closely held firms have little motivation to voluntarily release information.Research limitations/implicationsThe main limitation of this study relates to the sample size. Furthermore, this study investigates only the quantity of HC disclosure; it does not consider the quality of this information.Practical implicationsThe typical ownership structure of European firms generates a force that opposes the growing pressure for internationalization and global transparency. This important issue needs to be considered in investor decisions, HC management and reporting and in setting accounting standards. Moreover, the study points out that, despite the potential opportunities provided by LinkedIn to build and enforce relationships with their stakeholders, companies mainly use LinkedIn for recruitment purposes.Originality/valueThis study contributes to the literature on HC disclosure because it is, to the best of the authors’ knowledge, the first study that exclusively examines HC disclosure by European companies via LinkedIn and because it develops a disclosure index that includes items concerning the stock of knowledge and capabilities of employees in addition to the practices in human resource management.
Analysing and improving the strategic alignment of firms’ resource dynamics
Authors: Zakery Amir , Afrazeh Abbas , Dumay John 
Published: January 2017

Purpose
The purpose of this paper is to shed light on improving value creation from intellectual capital (IC) through reducing causal ambiguity and finding effective IC interventions.

Design/methodology/approach
First, several guiding rules demonstrating the contribution of system dynamics (SD) to the field of IC management are introduced. Second, evidence for modelling resource dynamics is provided across a knowledge-based industry, insurance. Third, a management problem of an insurance company is modelled and then simulated using SD tools to monitor and improve the alignment of key resources with the firm’s market growth strategy.

Findings
The modelling and further simulation practice demonstrated the advantages of applying SD for analysing resource management problems to identify the critical IC components, intervention points and decision rules that may stimulate value-creating loops. Specifically for the case of an insurance company’s failure in market growth, it led to recognising the critical role of agency sales productivity as a key component of company’s relational capital and the intellectual liabilities that can lead to value destruction.

Originality/value
Reducing causal ambiguity in IC value creation through modelling and simulating firm resource dynamics is the main contribution of this paper. It enables finding the best intervention points for developing IC-based initiatives to stimulate value-creation mechanisms, as well identifying possible points of value destruction.
Forward-looking intellectual capital disclosure in IPOs
Authors: Garanina Tatiana , Dumay John 
Published: January 2017

Purpose
This study contributes to intellectual capital (IC) disclosure research. Focussing on reducing the information asymmetry associated with agency theory, the purpose of this paper is to investigate the extent to which managers and owners disclose IC in initial public offering (IPO) prospectuses. In particular, it examines the influence on post-issue stock performance based on the IPOs of technology companies listing on the NASDAQ from 2002 to 2013. Parallels are drawn to integrated reporting (<IR>), which was developed after the global financial crisis (GFC) because of the perceived shortcomings of regulated forms of financial reporting.

Design/methodology/approach
The authors apply a two-stage methodology, using content analysis of prospectuses to determine the extent of IC disclosure, then combining this data with market data using regression analysis to determine the influence of IC disclosure in IPO prospectuses on post-issue stock performance.

Findings
According to the content analysis results, these IPO prospectuses contain significant amounts of IC disclosure for the subsequent analysis. The authors find that after the GFC technology companies disclose more IC information. The econometric analysis also reveals that IC disclosure has a higher influence on post-issue stock performance after the GFC than before.

Research limitations/implications
The research shows how IPO prospectuses are a valid form of disclosure to investigate the impact of reducing IC information asymmetry because they contain significant amounts of forward-looking non-financial information about the company’s development. Additionally, the results are relevant to discussions about the impact of <IR>. If IC and non-financial disclosures contained in an integrated report are forward-looking and reduce information asymmetry then <IR> may have value relevance to a firm.

Practical implications
The research confirms that more IC disclosure information in prospectuses may positively influence companies’ post-issue stock performance, especially in the long run. However, the authors caution that disclosing IC information to investors is not the panacea for increased post-IPO share performance.

Originality/value
This paper is novel because it shows the value relevance of IC disclosures to reduce information asymmetry through its focus on prospectuses, which helps to understand of the potential impact of <IR>.
Intellectual capital disclosure: a structured literature review
Authors: Cuozzo Benedetta , Dumay John , Palmaccio Matteo , Lombardi Rosa 
Published: January 2017

PurposeThe purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research stream; investigate the evolution of the theory; and derive insights to guide future research agendas for the benefit of researchers and ICD users.Design/methodology/approachResearch articles from ten relevant journals for the 17-year period between 2000 and 2017 are categorised and analysed in a structured literature review (Massaroet al., 2016) to answer these three research questions. This study adds to a data set established by Guthrieet al.(2012) and presents the results in a consistent and comparable manner across the studies.FindingsA lack of significant innovation in the evolution of ICD indicates that this research stream may have been a victim of its own success (Dumay and Guthrie, 2017). Stuck in overview mode, studies continue to fixate on general issues, largely drawing their analysis from the corporate reports of publicly listed companies in Europe. Very few studies examine ICD in the USA and beyond, nor do they drill down to organisational level to examine ICD in practice.Practical implicationsWe academics need to leave our ivory towers and base future research on how organisations, in different contexts, using different languages, harness intangible assets to create value. Without discouraging content analysis from corporate reports, we need to be more innovative in searching for IC from the rich variety of media resources modern corporate communication channels offer, and recognise that, while we are all working towards the same thing, we may not be using the same language to get there.Originality/valueDespite extending previous work, this study highlights some of the new insights revealed from ICD research, especially over the last two years. The findings regarding differing use of terminology across continents, a general decline in published research due to lack of interest or new ground to cover, and zero evidence for a “groundswell” of IC disclosures by listed companies should motivate further reading in many researchers.
Abusive supervision and employee creativity in China
Authors: Gu Jibao , Song Jun , Wu Jianlin 
Published: January 2017

PurposeThe purpose of this paper is to examine how abusive supervision affects employee creativity, incorporating departmental identification as a mediator and face as a moderator based on social identity theory.Design/methodology/approachThe study sample consisted of 207 full-time employees in China.FindingsResults indicate that abusive supervision is negatively related to employee creativity and this relationship is fully mediated by departmental identification. In addition, face held by employees plays a moderating role: the direct effect of abusive supervision on departmental identification and the mediating effect of departmental identification are stronger when face is low rather than high.Practical implicationsThis study also has major practical implications for organizations. First, the organizations should fully understand the harmfulness of abusive supervision and try to avoid abusive behaviors. Second, the organizations could enhance employee creativity by promoting departmental identification. Third, employees who hold low face should get more attention and support.Originality/valueThis study makes several theoretical implications. First, findings contribute to enriching one’s understanding of the relationship between abusive supervision and employee creativity in China. Second, the domain of abusive supervision is expanded by empirically testing departmental identification as a crucial psychological mechanism explaining the abusive supervision – employee creativity relationship. Third, this study also advances one’s understanding of social identity process by examining empirically moderating effects of cultural value in the relationship between abusive supervision and employee creativity.
Multilevel structural equation modeling analysis of the servant leadership construct and its relation to job satisfaction
Authors: Zhang Zhonghua , Lee John Chi-Kin , Wong Ping Ho 
Published: January 2017

Purpose
The purpose of this paper is to address the statistical issues associated with the hierarchically structured data in previous studies that focused on servant leadership. To resolve these issues, multilevel modeling methods were applied to re-visit the construct validity of the servant leadership questionnaire developed by Barbuto and Wheeler (2006) and investigate the relationship between servant leadership and job satisfaction under a multilevel framework.

Design/methodology/approach
The survey data was obtained from a sample of 2,089 teachers from 117 primary and secondary schools in Hong Kong. The analyses were conducted using multilevel confirmatory factor analysis (MLCFA) and multilevel structural equation modeling (MLSEM).

Findings
The results revealed the significant and non-trivial variances that were explained at the organization level in the items measuring servant leadership, which justified the use of MLCFA and MLSEM. The results of MLCFA provided empirical support for the multidimensional construct as well as the second-order factorial structure of servant leadership measures at both the individual and organization levels. In addition, the positive relationships between servant leadership and the followers’ job satisfaction were found to vary at different levels.

Originality/value
This study reiterates the importance of using appropriate methods to capture a solid definition of the construct of servant leadership and provides new insights into the conceptual framework of servant leadership as well as the effects of servant leadership on individual and organizational outcomes.