cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.14326814
title: Antecedents of organisational professional conflict faced by professional accountants in different work settings

description: Abstract Purpose: The aim of this study is to examine the effects of public interest commitment, professional commitment, organisational commitment, and organisational ethical culture on organisational professional conflict (OPC). The study also tests for the differences in the perception of OPC among professionals in different work settings: (i) professional accountants in business practice, (ii) tax and accounting advisors, and (iii) auditors. Design/methodology/approach: This study is based on a questionnaire distributed among 779 Spanish professional accountants. Findings: The findings show a negative relationship between both individuals’ organisational commitment and OPC and between a strong organisational ethical culture and OPC. Professional accountants working in different settings exhibit differences in their perception of OPC; tax/accounting advisors perceive OPC to a higher extent. Originality/value: This is the first study that analyses the effect of organisational ethical culture, together with professional and organisational commitment, on the perception of pressures arising from OPC among professional accountants in different work settings. Identifying antecedents of the conflicts that professional accountants may face has implications for organisations’ human resource management and for the quality of the services provided. This study emphasizes the need for future studies to examine the differences in the work context of the different professional accountants.
DOI: 10.6084/m9.figshare.14326814.v1
title: Antecedents of organisational professional conflict faced by professional accountants in different work settings

description: Abstract Purpose: The aim of this study is to examine the effects of public interest commitment, professional commitment, organisational commitment, and organisational ethical culture on organisational professional conflict (OPC). The study also tests for the differences in the perception of OPC among professionals in different work settings: (i) professional accountants in business practice, (ii) tax and accounting advisors, and (iii) auditors. Design/methodology/approach: This study is based on a questionnaire distributed among 779 Spanish professional accountants. Findings: The findings show a negative relationship between both individuals’ organisational commitment and OPC and between a strong organisational ethical culture and OPC. Professional accountants working in different settings exhibit differences in their perception of OPC; tax/accounting advisors perceive OPC to a higher extent. Originality/value: This is the first study that analyses the effect of organisational ethical culture, together with professional and organisational commitment, on the perception of pressures arising from OPC among professional accountants in different work settings. Identifying antecedents of the conflicts that professional accountants may face has implications for organisations’ human resource management and for the quality of the services provided. This study emphasizes the need for future studies to examine the differences in the work context of the different professional accountants.
DOI: 10.6084/m9.figshare.14326816.v1
title: Determinants of Dividends in the Telecommunications Sector

description: Abstract Purpose: Telecommunications stocks are known to be defensive stocks, which are less susceptible to volatility in the global financial markets and usually pay higher dividends than in other industries. In this context, this paper intends to study the influence of some specific characteristics of these companies on the payment of dividends. Design/methodology/approach: To achieve the proposed objective, the panel data methodology was used, specifically the GMM estimation method for a sample consisting of 34 companies listed in Western Europe and North America in the period between 2007 and 2016 and in the sub-period between 2008 and 2013, which comprises the global financial crisis. Findings: The results show that specific factors such as investment in fixed capital, indebtedness, price to book value ratio, free cash flow (FCF), liquidity, and dividends paid in the previous year are decisive in explaining the dividends distributed in the entire period. For the financial crisis period, the sign and significance of the variables remain almost unchanged, suggesting that these companies pay dividends regardless of economic cycles, covering the absence of FCF with adequate liquidity levels to satisfy investors during recessive periods. Originality/value: Our study contributes to a better understanding of the telecommunications sector and the dividend policy carried out by managers in this sector, and it can assist in the analyses of investors, other managers, financial analysts, and researchers on the subject.
DOI: 10.6084/m9.figshare.14326820
title: Projective Techniques for Understanding Cyber-Market Mavenism in Social Network Sites

description: Abstract Purpose: The purpose of this study is to identify consumers called cyber-market mavens, whose viewpoints influence the attitude and behavior of other consumers. Furthermore, the research aims to create a better understanding of the antecedents and consequences of market maven behavior. Design/methodology/approach: After creating rapport with them, the participants were given a blank sheet of paper and were asked to depict a cyber-market maven together with the environment in which he/she lives and the things he/she thinks. After drawing this, the participants were interviewed to answer questions associated with the picture’s elements, and thematic analysis was used to interpret the data. Findings: The data interpretation indicated seven factors that determine cyber mavenism as well as three factors affected by such behavior. Practical implications: The study is useful for e-businesses wishing to target consumers who people perceive as good sources of marketplace information and who like introducing new brands to others, to use them as powerful sources in the context of co-producing products. In addition, cyber-mavens can help e-businesses amplify their new customer acquisition efforts by indicating which customer groups they should target with referral reward programs. Originality/value: This study represents one of the first attempts to better understand how mavens behave in virtual world channels, and, by doing so, it better informs our understanding of an important group of consumers, namely cyber-mavens. The paper could be of value to marketers and advertisers who target cyber-markets.
DOI: 10.6084/m9.figshare.14326820.v1
title: Projective Techniques for Understanding Cyber-Market Mavenism in Social Network Sites

description: Abstract Purpose: The purpose of this study is to identify consumers called cyber-market mavens, whose viewpoints influence the attitude and behavior of other consumers. Furthermore, the research aims to create a better understanding of the antecedents and consequences of market maven behavior. Design/methodology/approach: After creating rapport with them, the participants were given a blank sheet of paper and were asked to depict a cyber-market maven together with the environment in which he/she lives and the things he/she thinks. After drawing this, the participants were interviewed to answer questions associated with the picture’s elements, and thematic analysis was used to interpret the data. Findings: The data interpretation indicated seven factors that determine cyber mavenism as well as three factors affected by such behavior. Practical implications: The study is useful for e-businesses wishing to target consumers who people perceive as good sources of marketplace information and who like introducing new brands to others, to use them as powerful sources in the context of co-producing products. In addition, cyber-mavens can help e-businesses amplify their new customer acquisition efforts by indicating which customer groups they should target with referral reward programs. Originality/value: This study represents one of the first attempts to better understand how mavens behave in virtual world channels, and, by doing so, it better informs our understanding of an important group of consumers, namely cyber-mavens. The paper could be of value to marketers and advertisers who target cyber-markets.
DOI: 10.6084/m9.figshare.14326823
title: Entrepreneurship and Human Development: An International Analysis

description: Abstract Purpose: This study aims to analyze the impact on human development of rates of innovative entrepreneurship and necessity entrepreneurship. Design/methodology/approach: Our empirical study is based on samples from countries with information about rates of entrepreneurship, human development, and social progress. The data are analyzed by means of pooled least squares and panel data techniques. Findings: Innovative entrepreneurship improves the quality of life in the dimensions measured by the Social Progress Index and Modified Human Development Index. Necessity entrepreneurship does not favor an increase of human development, at least in the dimensions measured by the two indexes, since this is a subsistence entrepreneurship type. Originality/value: This study presents new evidence that contributes to the knowledge on how entrepreneurship improves quality of life.
DOI: 10.6084/m9.figshare.14326823.v1
title: Entrepreneurship and Human Development: An International Analysis

description: Abstract Purpose: This study aims to analyze the impact on human development of rates of innovative entrepreneurship and necessity entrepreneurship. Design/methodology/approach: Our empirical study is based on samples from countries with information about rates of entrepreneurship, human development, and social progress. The data are analyzed by means of pooled least squares and panel data techniques. Findings: Innovative entrepreneurship improves the quality of life in the dimensions measured by the Social Progress Index and Modified Human Development Index. Necessity entrepreneurship does not favor an increase of human development, at least in the dimensions measured by the two indexes, since this is a subsistence entrepreneurship type. Originality/value: This study presents new evidence that contributes to the knowledge on how entrepreneurship improves quality of life.
DOI: 10.6084/m9.figshare.14326825
title: The Importance of Positive Word-of-Mouth (PWOM) in Leisure Services Consumption by Third Age Consumers

description: Abstract Purpose: The present study aimed to identify why positive word-of-mouth (PWOM) is important in leisure services consumption by third age consumers. Design/methodology/approach: Using a qualitative and exploratory approach, involving interviews and audio diaries and content analysis to process the data, the study investigated consumers in Brazil aged between 60 and 70 years old. Findings: The main results indicated that factors generated by PWOM such as safety, engagement, relief, knowledge acquirement, social network, confidence, positive expectations, and enthusiasm appeared to be strong and are fundamental to third age consumers’ purchase decision process. A significant nexus was also found between the relevance of PWOM and the fact that it was given by people close to the receiver. Originality/value: This paper contributes to the prior literature with a better understanding of factors generated by PWOM among third age consumers. Firms and governments can use this to help simplify the choices of elderly consumers and drive their consumer decisions.
DOI: 10.6084/m9.figshare.14326825.v1
title: The Importance of Positive Word-of-Mouth (PWOM) in Leisure Services Consumption by Third Age Consumers

description: Abstract Purpose: The present study aimed to identify why positive word-of-mouth (PWOM) is important in leisure services consumption by third age consumers. Design/methodology/approach: Using a qualitative and exploratory approach, involving interviews and audio diaries and content analysis to process the data, the study investigated consumers in Brazil aged between 60 and 70 years old. Findings: The main results indicated that factors generated by PWOM such as safety, engagement, relief, knowledge acquirement, social network, confidence, positive expectations, and enthusiasm appeared to be strong and are fundamental to third age consumers’ purchase decision process. A significant nexus was also found between the relevance of PWOM and the fact that it was given by people close to the receiver. Originality/value: This paper contributes to the prior literature with a better understanding of factors generated by PWOM among third age consumers. Firms and governments can use this to help simplify the choices of elderly consumers and drive their consumer decisions.
DOI: 10.6084/m9.figshare.14326826.v1
title: What are the Attributes of Sustainable Leadership?

description: Abstract Purpose: The purpose of the study is to provide a more holistic perspective on sustainable leadership (SL), understanding which of its attributes enable changes to more sustainable‐oriented organizations and how they are connected. Design/methodology/approach: We carried out an exploratory and qualitative study through multiple and comparative case studies. We selected four organizations and conducted interviews with three different groups of managers in each organization: CSR manager, HR manager, and business managers. In addition, we collected institutional and external documents. We also used observation as a data collection technique. We analyzed the data using the content analysis technique. Findings: The role of SL changes according to organizational maturity in relation to sustainability. Even the seven attributes recognized as important by all managers (leadership, interpersonal skills, focus on sustainability, orientation toward change, alignment with the organizational culture, values and moral principles, and business vision) showed different positioning depending on the quadrant the managers are a part of. Originality/value: The proposed framework not only identified what the attributes of SL are but also connected them under two perspectives, pointing out that these attributes are interdependent and interrelated. Our contribution to practice lies in the use of the framework as a guide to lead change in order to bring about a shift to SL in organizations, whether through developing SL programs, or as guidance in the processes of recruiting new leaders.
DOI: 10.6084/m9.figshare.14326826
title: What are the Attributes of Sustainable Leadership?

description: Abstract Purpose: The purpose of the study is to provide a more holistic perspective on sustainable leadership (SL), understanding which of its attributes enable changes to more sustainable‐oriented organizations and how they are connected. Design/methodology/approach: We carried out an exploratory and qualitative study through multiple and comparative case studies. We selected four organizations and conducted interviews with three different groups of managers in each organization: CSR manager, HR manager, and business managers. In addition, we collected institutional and external documents. We also used observation as a data collection technique. We analyzed the data using the content analysis technique. Findings: The role of SL changes according to organizational maturity in relation to sustainability. Even the seven attributes recognized as important by all managers (leadership, interpersonal skills, focus on sustainability, orientation toward change, alignment with the organizational culture, values and moral principles, and business vision) showed different positioning depending on the quadrant the managers are a part of. Originality/value: The proposed framework not only identified what the attributes of SL are but also connected them under two perspectives, pointing out that these attributes are interdependent and interrelated. Our contribution to practice lies in the use of the framework as a guide to lead change in order to bring about a shift to SL in organizations, whether through developing SL programs, or as guidance in the processes of recruiting new leaders.
DOI: 10.6084/m9.figshare.14326828
title: The Role of Resonant Leadership, Workplace Friendship and Serving Culture in predicting Organizational Commitment: the Mediating Role of Compassion at Work

description: Abstract Purpose: This study aims to empirically demonstrate the positive effects of resonant leadership, workplace friendship and serving culture on organizational commitment through a mediating role of compassion at work. Design/methodology/approach: The data are collected from 442 front line employees (FLEs) working in Pakistani healthcare organizations by employing a cross-sectional survey. The collected data are analysed through the structural equation modelling (SEM) technique, using SmartPLS 3.0. Findings: All the proposed relationships are statistically supported. We found that resonant leadership, serving culture and workplace friendship predict normative commitment among healthcare frontliners through a mediating role of compassion at work. The results demonstrate an excellent model fit, where all the direct as well as indirect hypotheses are supported by the data. Originality/value: The analysis of the positive effects of resonant leadership, workplace friendship and serving culture as a unified framework to predict organizational commitment via the mediating role of compassion in a healthcare setting is unique to this study.
DOI: 10.6084/m9.figshare.14326828.v1
title: The Role of Resonant Leadership, Workplace Friendship and Serving Culture in predicting Organizational Commitment: the Mediating Role of Compassion at Work

description: Abstract Purpose: This study aims to empirically demonstrate the positive effects of resonant leadership, workplace friendship and serving culture on organizational commitment through a mediating role of compassion at work. Design/methodology/approach: The data are collected from 442 front line employees (FLEs) working in Pakistani healthcare organizations by employing a cross-sectional survey. The collected data are analysed through the structural equation modelling (SEM) technique, using SmartPLS 3.0. Findings: All the proposed relationships are statistically supported. We found that resonant leadership, serving culture and workplace friendship predict normative commitment among healthcare frontliners through a mediating role of compassion at work. The results demonstrate an excellent model fit, where all the direct as well as indirect hypotheses are supported by the data. Originality/value: The analysis of the positive effects of resonant leadership, workplace friendship and serving culture as a unified framework to predict organizational commitment via the mediating role of compassion in a healthcare setting is unique to this study.
DOI: 10.6084/m9.figshare.14326830
title: Sounds of scents: olfactory-auditory correspondences in the online purchase experience of perfume

description: Abstract Purpose: Perfume is arguably one of the most challenging experience products offered online. This article explores how the associations between the human senses of olfaction and audition can help consumers recognize the characteristics of the scent in the absence of the real scent. Method: Given the scarcity of contributions regarding online shopping behavior for perfume, an exploratory qualitative approach was implemented. Twenty-seven in-depth interviews were conducted among individuals from three countries with prior experience of purchasing perfume online. Results: The study highlights the associations made by the interviewees between the types of sounds/voice and types of scents and the complementary role of these cues in online shopping of perfume. Practical implications: Both e-sellers and e-buyers can benefit from the findings of this research. In fact, it is likely that e-shoppers decide to either consider or ignore an unknown perfume for purchase based on the scent signals perceived from sounds, which can provide guidance for e-sellers as well.
DOI: 10.6084/m9.figshare.14326830.v1
title: Sounds of scents: olfactory-auditory correspondences in the online purchase experience of perfume

description: Abstract Purpose: Perfume is arguably one of the most challenging experience products offered online. This article explores how the associations between the human senses of olfaction and audition can help consumers recognize the characteristics of the scent in the absence of the real scent. Method: Given the scarcity of contributions regarding online shopping behavior for perfume, an exploratory qualitative approach was implemented. Twenty-seven in-depth interviews were conducted among individuals from three countries with prior experience of purchasing perfume online. Results: The study highlights the associations made by the interviewees between the types of sounds/voice and types of scents and the complementary role of these cues in online shopping of perfume. Practical implications: Both e-sellers and e-buyers can benefit from the findings of this research. In fact, it is likely that e-shoppers decide to either consider or ignore an unknown perfume for purchase based on the scent signals perceived from sounds, which can provide guidance for e-sellers as well.
DOI: 10.6084/m9.figshare.14326835.v1
title: The effects of easy and difficult business relationship evaluations on purchase intentions

description: Abstract Purpose: This research aims to investigate the different impacts of easy (fluency) and difficult (disfluency) business relationship evaluations on future purchase intentions. In addition, it seeks to investigate the mediating role of confidence in these evaluations and present a new form of fluency manipulation performed directly by satisfaction evaluations. Design/methodology/approach: This research includes a first experiment with a 3 (fluency: easy vs difficult vs control) x 2 (hypothetical scenario of satisfaction vs dissatisfaction) factorial design, using 180 undergraduate students, and a second single factor experiment (fluency: easy vs difficult vs control) with 326 consumers evaluating their financial services provider. Both used a between-subject design with the individuals being randomly distributed between the scenarios. Findings: Dissatisfied consumers who perceived ease in evaluating commercial relationships have increased confidence in these evaluations, negatively influencing their purchase intentions. Meanwhile, satisfied consumers are generally overconfident, being equally affected by perceived difficulty or ease due to a direct bias from the evaluation, which increases purchase intentions. Originality/value: The results demonstrate that fluency (perceived ease or difficulty) depends on the valence of the evaluations, directly affecting (positive valence) or indirectly affecting (negative valence) subsequent decisions. We also present a new, faster, and more practical way to manipulate fluency. Furthermore, we raise some ethical questions as these effects result in biased decisions.