bluuebunny/crossref_metadata_2025_split huggingface dataset:
Internal auditing in the Americas
Authors: Burnaby Priscilla A. , Hass Susan 
Published: September 2011

PurposeIncreased globalization and cross border trade suggest the importance of consistency in internal controls and the internal auditing activities within organizations when doing business with a region's neighbors. The purpose of this paper is to investigate whether there are differences in the demographics of internal auditors in the neighboring regions of the USA, Canada, and many Latin American countries, their organizations' compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), and the skills and competencies that are most important to perform the profession of internal auditing.Design/methodology/approachData were selected from the IIA's 2006 Common Body of Knowledge database created by the Institute of Internal Auditors Research Foundation. χ2‐tests or F‐tests were used to determine if there were differences in the responses between internal auditors from the US, Canadian and Latin American respondents.FindingsAlthough there is less compliance and greater satisfaction with the Standards in participating Latin American countries, the findings indicate remarkable consistency in the USA, Canada, and Latin American countries in their application and compliance with the Standards and the kinds of skills and competencies respondents indicate are important for the practice of internal auditing. Global competition, increased communication and global stakeholder expectations have resulted in increased utilization of internal auditing in the Americas.Practical implicationsReliability of organizational systems, output and performance must be continually evaluated to ensure effectiveness, efficiency and compliance with entity policies and procedures. One role of the internal auditor is to evaluate this performance using globally accepted Standards, frameworks and procedures. Adding value by making suggestions for system improvements and to provide assurance on the adequacy of system controls to stakeholders at all levels and geographical locations should insure the future of the internal auditing profession.Originality/valueThere has been nothing written about the comparison of the internal auditing profession's usage of the IIA Standards in the USA, Canada, and Latin America. As many organizations are doing business across these borders, reliance on the information provided by their suppliers and customers is important to executives. Systems that are monitored by internal auditors who follow the IIA's Standards should provide more assurance about the reliability of that information. This paper compares the usage of the IIA's Standards by internal auditors in the USA, Canada, and participating Latin American countries.
Corporate marketing myopia and the inexorable rise of a corporate marketing logic
Authors: Balmer John M.T. 
Published: September 2011

PurposeThis article outlines the nature of corporate marketing myopia and details the salient characteristics of a corporate marketing logic. The notion of identity‐based views of the firm is held to be highly meaningful to the comprehension of corporate marketing. In addition, the paper aims to broaden the understanding of the antecedents of corporate marketing by making reference to earlier, integrative endeavours (sensory integration, design integration, communications integration, branding integration and identity integration).Design/methodology/approachThe commentary explains the nature, antecedents, and benefits of an organisation‐wide corporate marketing logic.FindingsA corporate marketing logic characterises those organisations which realise their institutions and corporate brands can be important sources of differentiation. Moreover, it is held that organisations need to be involved in multi‐lateral relationships vis‐à‐vis customers, other stakeholders and with society at large. It is also mindful that an organisational marketing orientation should accord sensitivity to CSR/ethical concerns. A key precept of the corporate marketing logic is that it is institution‐wide ethos which is enacted via an organisation's culture. A long and a short definition of corporate marketing are enumerated.Practical implicationsPerceiving organisational marketing via the prism of identity‐based views of the firm and utilising the new corporate marketing mix (the 8Cs of corporate marketing) affords a practical and pragmatic means by which senior managers can foster and maintain a corporate marketing ethos and culture.Originality/valueA corporate marketing framework is introduced which is informed by: identity‐based views of the firm perspective and by key corporate‐level constructs.
Corporate social responsibility: a corporate marketing perspective
Authors: Hildebrand Diogo , Sen Sankar , Bhattacharya C.B. 
Published: September 2011

PurposeThe main goal of this paper is to provide an integrative understanding of corporate social responsibility (CSR) from a corporate marketing perspective, highlighting the critical role of CSR in effective corporate marketing strategies.Design/methodology/approachThe paper is conceptual and draws on the social identification, organisational identity and corporate marketing literatures from the European and US schools of thought.FindingsThe paper integrates and builds on extant thinking in corporate marketing and CSR to provide an identity‐based conceptualization of CSR. Based on this, it positions CSR as an optimal managerial tool for promoting alignment between multiple corporate identities (e.g. internal, external), which ultimately leads to key benefits for the company.Originality/valueThe paper is the first to highlight the unique role of CSR in being able to align multiple corporate identities. Furthermore, the paper threads together diverse perspectives on corporate identity and marketing to highlight the potential role of CSR in effective corporate marketing.
The nexus between ethical corporate marketing, ethical corporate identity and corporate social responsibility
Authors: Powell Shaun M. 
Published: September 2011

PurposeThe commentary aims to consider the nexus between corporate marketing, ethical corporate marketing, ethical corporate identity and corporate social responsibility. It seeks to take an explicit internal organisational perspective. It also aims to identify future research avenues.Design/methodology/approachThe commentary explains the relevance of the previous interlinking concepts with a discussion based on a review of past and current research.FindingsWhile highlighting the need for a fundamental reappraisal of marketing at the organisational level, it outlines potential problems and pitfalls with internal organisational ethical alignment, between employees and their organisation's ethical corporate identity.Practical implicationsEnhanced appreciation for ethical corporate marketing and identity along with some of the challenges faced with internal ethical alignment, can help organisations and institutions to become more astute with the management of internal stakeholder relationships.Originality/valueThe employee perspective for ethical corporate marketing, ethical corporate identity and corporate social responsibility are all relatively under‐researched. This commentary attempts to address this by providing an overview of these intertwining concepts in relation to internal ethical concerns.
Identification with an organisation as a dual construct
Authors: Podnar Klement , Golob Urša , Jančič Zlatko 
Published: September 2011

PurposeThe purpose of this paper is to advance understanding of an individual's identification with an organisation (“organisational identification”) and propose a scale for its measurement, by means of a study drawing on the literature of corporate marketing, and group and corporate identification.Design/methodology/approachFactor analysis was applied to data collected by questionnaire from two independent samples of 200 and 525 respondents, in Slovenia, to test the causal‐path relationship of group and corporate identification to “organisational identification”.FindingsContrary to the prevailing wisdom, “organisational identification” is not a unidimensional construct, but comprises identification with the organisation both as a collective of individuals, and as a social entity. Results confirm the proposed structure of organisational identification, and the sound quality of the scale for its measurement.Practical implicationsThe findings suggest a means for marketing strategists and managers to predict the forms of organisational identification in their organisations, undertake appropriate initiatives for its general enhancement, and thereby strengthen corporate performance.Originality/valueThis study offers two statistically verified scales for measuring group and corporate identification, and thus has important implications for the existing literature of corporate marketing and organisational identification.
The role of other customer effect in corporate marketing
Authors: Karaosmanoğlu Elif , Banu Elmadağ Baş Ayşe , Zhang Jingyun (Kay) 
Published: September 2011

PurposeBy drawing on theories of social identity, attraction, social comparison and consumer identification, this research seeks to examine how consumers' perceptions of other customers of an organisation (the other customer effect) may have an influence on corporate image and consumer‐company identification. This study aims to test a model integrating these constructs in two contexts, i.e. products and services. It also seeks to investigate the attitudinal and behavioural consequences of a favourable corporate image in order to provide more insights to the argument that a corporate marketing approach helps to enhance marketing performance.Design/methodology/approachA survey of a convenience sample of 383 adult consumers is conducted. Structural Equation Modelling (SEM) is employed in order to test the proposed model. An alternative model is examined both in products and in services contexts.FindingsThe results indicate that perceptions about other customers influence customers' affective and behavioural reactions towards a company for both products and services. This finding suggests that corporate‐level marketing activities aiming to increase interaction among consumers lead to favourable corporate image and higher consumer‐company identification and hence desirable marketing outcomes. Furthermore, results show that for services the other customer effect is more prominent than for product offerings.Originality/valueThis study extends the concept of other customer effect to the context of corporate image and consumer‐company identification studies. It provides evidence that shifting towards corporate‐level marketing gives organisations another avenue for gaining a distinct position in the minds of consumers. Furthermore, by addressing both service and product contexts, it shows that other customer effect may exist beyond services studies.
Corporate marketing in the stock market
Authors: Aspara Jaakko , Tikkanen Henrikki 
Published: September 2011

PurposeThe purpose of this paper is to contribute to the corporate marketing literature by examining how an individual's identification with a company influences their willingness to invest in the company's shares.Design/methodology/approachA set of hypotheses was developed, based on theory, and survey data were obtained from 440 individuals in order to test the hypotheses. The data pertained to the individuals' recent decisions to invest in particular companies' shares, and to the degree of their identification with the companies' identities. The analysis method was PLS path modelling.FindingsFirst, an individual's identification with a company was found to have a positive effect on their determination to invest in the company's shares rather than in other companies' shares that have approximately similar expected financial returns/risks. Second, company identification was found to elicit preparedness to invest in the company's shares with lower financial returns expected from the shares than from other shares. Both influences were partly mediated by the individual's willingness to give support to a company with which they identify.Research limitations/implicationsThe study pertains to company identification of individual investors; institutional (and professional) investors are beyond the scope of the paper. Also, the sample focuses on investors in a single country (Finland), and the data may involve some self‐reporting and retrospection biases.Practical implicationsConsidering corporate marketing in the stock markets, individuals who identify with the company are identified as worthwhile targets when the company seeks to attract new investors.Originality/valueThe paper provides theoretical grounding for and empirical evidence of the positive influence of company identification on individuals' willingness to invest in companies' shares. It is a novel finding for corporate marketing literature that individuals express their identification with a corporate brand also through investing in its shares.
Acquisitions and network identity change
Authors: Öberg Christina , Grundström Christina , Jönsson Petter 
Published: September 2011

PurposeThe purpose of the paper is to discuss whether or not an acquisition changes the network identity of an acquired firm and, if so, how. This study aims to bring new insights to the corporate marketing field, as it examines corporate identity in the context of how a company is perceived because of its relationships with other firms. The focus of this research is acquired innovative firms.Design/methodology/approachThis paper adopts a multiple case study approach. Data on four acquisitions of innovative firms were collected using 41 interviews, which were supplemented with secondary data.FindingsBased on the case studies, it can be concluded that the network identity of the acquired firms does change following an acquisition. The acquired firms inherited the acquirers' identity, regardless of whether or not the companies were integrated. Previous, present and potential business partners regarded the innovative firms as being more solvent, but distanced themselves. In addition, some of them regarded the innovative firms as competitors.Practical implicationsChanges in the way a firm is perceived by its business partners, following an acquisition, will influence the future business operations of the firm. Expected changes to business relationships should ideally be considered part of due diligence. Acquirers need to consider how they can minimise the risks associated with business partners' changed perceptions of acquired firms.Originality/valueThis paper contributes to the research on identity, through discussion of the consequences of an acquisition for the identity and relationships of a firm. It also contributes to the existing corporate marketing literature, through consideration of perceptions at a network level. Furthermore, this paper contributes to merger and acquisition literature, by highlighting the influence of ownership on relationships with external parties.
Corporate identity as an enabler and constraint on the pursuit of corporate objectives
Authors: Leitch Shirley , Davenport Sally 
Published: September 2011

PurposeThe purpose of this paper is to examine the relationship between corporate identity, corporate marketing and the pursuit of corporate objectives, particularly those objectives that require action at a societal level.Design/methodology/approachThe research is based on a literature review and an holistic, multiple method case study, drawing on e‐mail newsletters, interviews, web sites, media articles and organizational documents.FindingsCorporate identity may serve as a constraint on behaviour that limits strategic and tactical options. It may also constitute a strategic resource that enables action. The seven distinctive characteristics of front organizations identified in the paper enable them to overcome some of the constraints experienced by other organizational types in pursuing corporate objectives requiring action at a societal level.Research limitations/implicationsFuture research directions include: analysis and theory development in relation to the design and marketing of a “packaged present” CI; the expansion of this analysis to other types of temporary organizations; and further exploration of the implications of temporality for corporate marketing.Practical implicationsDeploying an “active” definition of corporate identity can take practitioners beyond the audit‐based approach, with its focus on understanding “what the organization is”, to a strategic approach to corporate marketing focused on the temporal question “what does the organization wish to become?”Originality/valueThis paper begins to address two significant gaps in the corporate marketing and corporate identity literatures: the first in relation to corporate identity and temporality; and the second in relation to temporary organizations, particularly front organizations. The paper identifies seven distinctive characteristics of front organizations, which provide the basis for future research.
Internal branding process: key mechanisms, outcomes and moderating factors
Authors: Punjaisri Khanyapuss , Wilson Alan 
Published: September 2011

PurposeThis study seeks to focus on front‐line service employees and their views of internal branding and the extent to which personal and job‐specific factors impact on the success of internal branding in the reinforcement of brand identification and brand loyalty among service employees.Design/methodology/approachThe research, based on a multiple case study representing the hotel industry in Thailand, involved the completion of 30 in‐depth qualitative interviews with customer‐interface employees followed by a quantitative survey with 680 customer‐interface employees located in five major hotels.FindingsCorporate service brands need to coordinate internal branding activity to enhance their employees' identification with, commitment to, and loyalty to, the brand. The relationships between the concepts of identification, commitment and loyalty of employees are determined. Personal variables such as age, education, and length of service as well as situational factors regarding their work environment are found to have moderating effects on the effectiveness of the internal branding process.Practical implicationsThe paper highlights the importance of internal branding on employees' brand identification, commitment and loyalty. However, management should also be aware that the impact of internal branding would not be constant across all employees within an organisation. Personal variables such as age, educational background, and length of service with the brand should also be taken into account. The impact of internal branding on an employee's attitudes and behaviour are heightened when employees are satisfied with their workplace. As such, internal branding cannot be looked at in isolation and is unlikely to be successful if the work environment is not conducive to the employees and the brand values.Originality/valueMuch of the work on internal branding is conceptual and based on small‐scale studies undertaken with management or consultants. This paper provides empirical evidence from the front‐line service employees' perspective on the relationships between internal branding and brand identification, brand commitment, brand loyalty and brand performance. It also provides an empirical investigation of potential moderators for internal branding.
From go to woe
Authors: Irvine Helen 
Published: September 2011

PurposeThe aim of this paper is to examine the process of change in an Australian not‐for‐profit organization, from a cash‐based to an accrual‐based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical realities of the new system.Design/methodology/approachData were gathered from interviews, documents and meetings, and were contextualized and interpreted using institutional theory.FindingsThe decision to change to accrual accounting was made at the top of the organizational hierarchy in response to institutional pressure to present a corporate image. The implementation of the new system was poorly conceived, inadequately resourced, and hampered by an authoritarian structure that effectively ignored the technical incompetence and training needs of many accounting staff. This resulted in an accounting system half way between cash and accrual, and very different from the system as it had been promoted. The process caused conflict at all levels of the organizational hierarchy.Research limitations/implicationsAccounting in not‐for‐profit organizations is an under‐researched area offering potential for fruitful research in a changing institutional landscape. This institutional approach, while offering just one interpretation of the qualitative data gathered in this project, provides valuable insights about the process of change.Practical implicationsNot‐for‐profit organizations play a vital economic and social role, and need carefully to assess their responses to ongoing institutional pressures. In implementing change, they face the challenge of balancing the promotion of an institutionally acceptable image and the need for technical efficiencies.Originality/valueThe examination of change in an organization provides a rich context for the exploration of the dynamic, problematic process by which a new accounting practice is embedded and institutionalized.
In pursuit of environmental excellence
Authors: Zaman Mir Monir , Shiraz Rahaman Abu 
Published: September 2011

PurposeThis paper aims to provide a stakeholder analysis of the environmental management strategies and a two‐dimensional (economic and environmental) performance of an Australian energy company that seeks environmental excellence. Unlike the dominant largely positivistic studies which seek an association between environmental and financial performance, the paper aims to use the richness of a case study methodology to gain a deeper understanding of how environmental concerns are handled and what outcomes in terms of environmental and economic performance are achieved.Design/methodology/approachAn in‐depth case study approach involving interviews, archival material and site visits is used in this paper. It starts with a brief engagement with the largely positivistic literature, highlighting the major deficiencies of this scholarship and then presents a more interpretive empirical analysis using an Australian energy company.FindingsThe paper finds that there are socio‐political processes that are enlisted to control, monitor, and instil discipline in the organization's pursuit of its social initiatives, which help to improve both its financial and environmental performance.Practical implicationsThe paper provides evidence that environmental and economic performance are not always mutually exclusive, and corporate entities can excel in both simultaneously. The paper also provides evidence that the environmental strategies may be overt attempts at pushing the socio‐political agenda of the dominant stakeholder group. What seems like a win‐win situation may only represent a political‐ethical attempt to promote environmentalism in the Australian energy sector.Originality/valueThis paper uses a two‐stage investigation process to extend one's understanding of the relationship between corporate environmental and financial performance. First, evidence of improving environmental and financial performance of an energy company is provided, and then the paper explores why and how this relationship exists in the second stage of the analysis. The mainstream and critical accounting literature is bridged by focusing on issues that are largely the domain of one sub‐literature with a differentiated case study that is largely encouraged in the other.