cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.9900107
title: Effects of Corporate Social Responsibility on consumer brand loyalty

description: Abstract Purpose: This paper analyses the influence of CSR associations on brand loyalty. We propose a theoretical model that includes the mediating role of brand awareness, brand attitude and customer satisfaction in the effect of CSR on loyalty, measured as a second-order reflective construct. Design/methodology/approach: We propose a theoretical model estimated via the analysis of covariance structures using EQS 6.1. Data were obtained using an online survey of 351 Spanish sportswear consumers. Findings: This study illustrates that CSR associations have a direct, positive influence on loyalty, and an indirect influence through their positive effect on brand awareness and consumer satisfaction. Brand attitude does not appear to play a significant role in the influence of CSR on loyalty. Originality/value: We study the effect of CSR associations, brand awareness, satisfaction, and brand attitude as drivers of brand loyalty, conceived as a reflective second-order construct with four dimensions: attitudinal loyalty, purchase intention, expenditure level and intention to recommend. It is important to construct relational marketing strategies that integrate CSR with consumer orientation using the three dimensions of the model validated in the study: brand awareness, satisfaction and brand attitude.
DOI: 10.6084/m9.figshare.9900050.v1
title: Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports

description: Abstract Purpose: The purpose of the study was to evaluate reporting for income tax from a social responsibility perspective. Specifically, the research aims to ascertain the relationship between various aspects of income tax disclosure, namely its extent, effective tax rate and reporting for tax in corporate social responsibility reports, and various factors such as size, profitability, leverage and sector. Design/methodology/approach: Data collected from financial and corporate social responsibility reports covering the 2010-2014 period of entities included in the Portuguese Stock Index (PSI) 20 were used to build two indices. Using the logistic regression technique to assess the data gathered for two models, the indices were used as the dependent variables within the first model, and the effective tax rate was used in the second one. Size, profitability, leverage, sector and the effective tax rate were chosen as independent variables. Findings: The findings demonstrate the existence of a relationship between disclosure indices and size (positive), leverage (negative) and sector (negative). For the effective tax rate, only sector revealed a significant positive relationship. Originality/value: The study contributes to the relatively novel idea of viewing income taxes as a matter of corporate social responsibility, by focussing on reporting. To the best of the authors’ knowledge, the study is unique in analysing the data collected from the corporate social responsibility perspective.
DOI: 10.6084/m9.figshare.9900050
title: Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports

description: Abstract Purpose: The purpose of the study was to evaluate reporting for income tax from a social responsibility perspective. Specifically, the research aims to ascertain the relationship between various aspects of income tax disclosure, namely its extent, effective tax rate and reporting for tax in corporate social responsibility reports, and various factors such as size, profitability, leverage and sector. Design/methodology/approach: Data collected from financial and corporate social responsibility reports covering the 2010-2014 period of entities included in the Portuguese Stock Index (PSI) 20 were used to build two indices. Using the logistic regression technique to assess the data gathered for two models, the indices were used as the dependent variables within the first model, and the effective tax rate was used in the second one. Size, profitability, leverage, sector and the effective tax rate were chosen as independent variables. Findings: The findings demonstrate the existence of a relationship between disclosure indices and size (positive), leverage (negative) and sector (negative). For the effective tax rate, only sector revealed a significant positive relationship. Originality/value: The study contributes to the relatively novel idea of viewing income taxes as a matter of corporate social responsibility, by focussing on reporting. To the best of the authors’ knowledge, the study is unique in analysing the data collected from the corporate social responsibility perspective.
DOI: 10.6084/m9.figshare.9900089
title: The Multiple Tensions of Organizational Hybridism: A Look at the Translation Perspective and Open Strategy in a Social Enterprise

description: Abstract Purpose: In this research we seek to understand how a social enterprise deals with the multiple tensions of organizational hybridism to achieve its strategic objectives. Design/methodology/approach: A qualitative single-case study was performed using longitudinal and in-depth data collection. For the analysis and interpretation of the data an abductive logic and narrative analysis were used. Findings: We concluded that the actors were involved in various openness practices for inclusion, transparency, flexibility, and horizontalization in the strategic process. We also found evidence that the practices of opening up the strategy support a translation process, thus minimizing the tensions of organizational hybridism. This translation process was redefined in the context of hybridism. Originality/value: This research showed that actor-network theory, in particular the translation perspective, is indicated for the study of social enterprises. Concerning the process of opening up the strategy, it is suggested that the process of horizontalizing relationships and flexibility is necessary in the strategic process, in addition to inclusion and transparency. Another contribution is related to the translation process in hybrid organizations, suggesting a reduction of the political imposition of roles and identities.
DOI: 10.6084/m9.figshare.9900098
title: Ecopreneurs and the Entrepreneurial Life Cycle Stages: A Multicase Study In Environmental Businesses

description: Abstract Purpose: This study proposes to analyze the adaptation of ecopreneurs in each stage of the entrepreneurial life cycle. Design/methodology/approach: Based on a qualitative approach of a descriptive nature, a multiple case study was conducted comprising four entrepreneurs from environmental enterprises. The data collection was performed through semi-structured interviews and documental analysis, and analyzed using the content analysis technique. Findings: The results demonstrated that two stages demand common adaptations regardless of the context of the business, and the other one requires specific adjustments. Thus, a framework was proposed to present the adaptations ecopreneurs need to make during each stage of the entrepreneurial life cycle. Originality/value: This study is expected to contribute to the literature regarding entrepreneurs and the stages of the entrepreneurial life cycle, as well as to ecopreneurs, specifically, by providing them with empirical data regarding possible adaptations they may face during each stage of the entrepreneurial life cycle.
DOI: 10.6084/m9.figshare.9900098.v1
title: Ecopreneurs and the Entrepreneurial Life Cycle Stages: A Multicase Study In Environmental Businesses

description: Abstract Purpose: This study proposes to analyze the adaptation of ecopreneurs in each stage of the entrepreneurial life cycle. Design/methodology/approach: Based on a qualitative approach of a descriptive nature, a multiple case study was conducted comprising four entrepreneurs from environmental enterprises. The data collection was performed through semi-structured interviews and documental analysis, and analyzed using the content analysis technique. Findings: The results demonstrated that two stages demand common adaptations regardless of the context of the business, and the other one requires specific adjustments. Thus, a framework was proposed to present the adaptations ecopreneurs need to make during each stage of the entrepreneurial life cycle. Originality/value: This study is expected to contribute to the literature regarding entrepreneurs and the stages of the entrepreneurial life cycle, as well as to ecopreneurs, specifically, by providing them with empirical data regarding possible adaptations they may face during each stage of the entrepreneurial life cycle.
DOI: 10.6084/m9.figshare.9899741
title: Effects of Job Involvement, Managerial Attitudes, and Information Sharing on Controllers› Performance in the Budgetary Context

description: Abstract Purpose: This study investigates the intervening effects of job involvement, managerial attitudes, and information sharing in the relationship between the budget participation and managerial performance of controllers of companies operating in Brazil. Design/methodology/approach: Descriptive research was performed through a survey with 318 respondents with budgetary responsibility in companies operating in Brazil. The individuals participating in the study carry out the role of controller, controller manager, or controller coordinator. The theoretical relations investigated in this research were tested using the structural equation modeling technique. Findings: The results showed that budget participation positively influences job involvement, which showed a direct and indirect influence on managerial performance, mediated by managerial attitudes. Job involvement influences controllers’ managerial attitudes and their willingness to share information with superiors. However, vertical information sharing does not have a direct influence on managerial performance. Originality/value: The aim is to contribute to the existing knowledge related to this subject, by providing evidence of the effects of controllers’ budgetary participation on their job involvement. The expectation is to produce evidence of the direct and indirect effects of involvement in the relationship between budget participation and managerial performance, mediated by managerial attitudes towards the budget and the willingness to share information with superiors.
DOI: 10.6084/m9.figshare.9899741.v1
title: Effects of Job Involvement, Managerial Attitudes, and Information Sharing on Controllers› Performance in the Budgetary Context

description: Abstract Purpose: This study investigates the intervening effects of job involvement, managerial attitudes, and information sharing in the relationship between the budget participation and managerial performance of controllers of companies operating in Brazil. Design/methodology/approach: Descriptive research was performed through a survey with 318 respondents with budgetary responsibility in companies operating in Brazil. The individuals participating in the study carry out the role of controller, controller manager, or controller coordinator. The theoretical relations investigated in this research were tested using the structural equation modeling technique. Findings: The results showed that budget participation positively influences job involvement, which showed a direct and indirect influence on managerial performance, mediated by managerial attitudes. Job involvement influences controllers’ managerial attitudes and their willingness to share information with superiors. However, vertical information sharing does not have a direct influence on managerial performance. Originality/value: The aim is to contribute to the existing knowledge related to this subject, by providing evidence of the effects of controllers’ budgetary participation on their job involvement. The expectation is to produce evidence of the direct and indirect effects of involvement in the relationship between budget participation and managerial performance, mediated by managerial attitudes towards the budget and the willingness to share information with superiors.
DOI: 10.6084/m9.figshare.11756982.v1
title: The effect of consumption motivation on the perception of gift store attributes in jewelry retail stores and its influence on repurchase intention

description: Abstract Purpose: The study assesses the effect of hedonic and utilitarian motivations on the perception of atmosphere and service quality, on satisfaction, and on repurchase intention in a Brazilian retail chain of silver jewelers. Design/methodology/approach: A mall-intercept survey of 160 consumers and a structural equation model analysis were conducted using the SmartPLS software. Also, the research data were subjected to partial least squares multigroup analysis (PLS-MGA). Findings: In general, the store’s display/layout and customer service significantly impacted the customer’s satisfaction and repurchase intention. Utilitarian consumers showed greater satisfaction in stores with background music. Hedonic consumers showed a strong relationship between the store display/layout and the customer service, and also between satisfaction and repurchase intention, indicating that the satisfaction they encounter with the store’s atmosphere and service leads to repurchase intention. Originality/value: Hedonic and utilitarian consumers differ in the cognitive procedures that are activated while shopping. By offering a store atmosphere tailored to the customers’ orientations and decisions, retailers can increase consumer satisfaction of both hedonic and utilitarian consumers. In theory, the study addresses consumer motivation theory within the retail atmosphere, specifically gift shops in the silver jewelry segment.
DOI: 10.6084/m9.figshare.11756982
title: The effect of consumption motivation on the perception of gift store attributes in jewelry retail stores and its influence on repurchase intention

description: Abstract Purpose: The study assesses the effect of hedonic and utilitarian motivations on the perception of atmosphere and service quality, on satisfaction, and on repurchase intention in a Brazilian retail chain of silver jewelers. Design/methodology/approach: A mall-intercept survey of 160 consumers and a structural equation model analysis were conducted using the SmartPLS software. Also, the research data were subjected to partial least squares multigroup analysis (PLS-MGA). Findings: In general, the store’s display/layout and customer service significantly impacted the customer’s satisfaction and repurchase intention. Utilitarian consumers showed greater satisfaction in stores with background music. Hedonic consumers showed a strong relationship between the store display/layout and the customer service, and also between satisfaction and repurchase intention, indicating that the satisfaction they encounter with the store’s atmosphere and service leads to repurchase intention. Originality/value: Hedonic and utilitarian consumers differ in the cognitive procedures that are activated while shopping. By offering a store atmosphere tailored to the customers’ orientations and decisions, retailers can increase consumer satisfaction of both hedonic and utilitarian consumers. In theory, the study addresses consumer motivation theory within the retail atmosphere, specifically gift shops in the silver jewelry segment.
DOI: 10.6084/m9.figshare.11757135
title: Combining Categories of Management Control Tools for High Performance of Start-ups

description: Abstract Purpose: This study aims is to examine possible combinations of management control tools that are likely to lead to high performance in start-ups. Design/methodology/approach: Personal interviews were conducted with entrepreneurs from 45 start-ups established in Technology Parks of University Centers in Portugal. Based on practices from different categories of organizational analysis, it was used the fuzzy Qualitative Comparative Analysis (fsQCA) methodology. Findings: To achieve high performance, management controls are required for Clients, Strategy, Information Systems, Performance, Risks and Budget. The Client and Budget categories presented the greatest consistency in meeting the proposed condition. In addition, the results generated two combinations of conditions for the high performance of net income. Originality/value: The combination of different management control practices contributes to the success of the business, especially when it relates to the organization’s strategic practices. The use of management control tools becomes a priority for companies that wish to cope with the challenges raised by corporate uncertainties, especially in start-up companies, ensuring the sustainable growth of these businesses.
DOI: 10.6084/m9.figshare.11756976
title: Inclusive Service Experience Management: a Framework from the Perspective of People with Visual Impairment

description: Abstract Purpose: This article proposes a framework for service experience management from the perspective of people with visual impairment. Design/methodology/approach: The study is based on design science research and characterized as qualitative, using its respective methodological framework for technical collection and analysis. The combination of Booms and Bitner’s (1981) theory of the 3 Ps of Service Marketing (physical evidence, people, and processes) with the three propositions of Bolton et al. (2014) formed the backdrop to this proposal. Findings: Based on 32 subcategories of analysis connected with Physical Evidence, Service Cycle, and Personal Interactions, besides 12 subcategories created to highlight the service segment cited by the interviewees, the study shows a high degree of unpreparedness in the service offer when it is consumed by people with visual impairment. Lack of empathy and communication were the most expressive problems in the interviewees’ statements. Originality/value: The proposed framework can be used as a brainstorming, planning, or check list tool for current or new services in existing businesses as well as for the creation of a new business from scratch. All categories are related to each other, which means that the consumption profile for the service will directly impact on what kind of experiences could be provided, how the physical evidence needs to be thought out; what the standard service flow is like, and which options could be considered as a customized service.
DOI: 10.6084/m9.figshare.11756976.v1
title: Inclusive Service Experience Management: a Framework from the Perspective of People with Visual Impairment

description: Abstract Purpose: This article proposes a framework for service experience management from the perspective of people with visual impairment. Design/methodology/approach: The study is based on design science research and characterized as qualitative, using its respective methodological framework for technical collection and analysis. The combination of Booms and Bitner’s (1981) theory of the 3 Ps of Service Marketing (physical evidence, people, and processes) with the three propositions of Bolton et al. (2014) formed the backdrop to this proposal. Findings: Based on 32 subcategories of analysis connected with Physical Evidence, Service Cycle, and Personal Interactions, besides 12 subcategories created to highlight the service segment cited by the interviewees, the study shows a high degree of unpreparedness in the service offer when it is consumed by people with visual impairment. Lack of empathy and communication were the most expressive problems in the interviewees’ statements. Originality/value: The proposed framework can be used as a brainstorming, planning, or check list tool for current or new services in existing businesses as well as for the creation of a new business from scratch. All categories are related to each other, which means that the consumption profile for the service will directly impact on what kind of experiences could be provided, how the physical evidence needs to be thought out; what the standard service flow is like, and which options could be considered as a customized service.
DOI: 10.6084/m9.figshare.11757135.v1
title: Combining Categories of Management Control Tools for High Performance of Start-ups

description: Abstract Purpose: This study aims is to examine possible combinations of management control tools that are likely to lead to high performance in start-ups. Design/methodology/approach: Personal interviews were conducted with entrepreneurs from 45 start-ups established in Technology Parks of University Centers in Portugal. Based on practices from different categories of organizational analysis, it was used the fuzzy Qualitative Comparative Analysis (fsQCA) methodology. Findings: To achieve high performance, management controls are required for Clients, Strategy, Information Systems, Performance, Risks and Budget. The Client and Budget categories presented the greatest consistency in meeting the proposed condition. In addition, the results generated two combinations of conditions for the high performance of net income. Originality/value: The combination of different management control practices contributes to the success of the business, especially when it relates to the organization’s strategic practices. The use of management control tools becomes a priority for companies that wish to cope with the challenges raised by corporate uncertainties, especially in start-up companies, ensuring the sustainable growth of these businesses.
DOI: 10.6084/m9.figshare.11756670
title: The Effects of Voting Ownership Concentration on Social and Environmental Disclosure: Empirical Evidence from Brazil

description: Abstract Purpose: This study aims to analyze the effects of voting ownership concentration on the social and environmental disclosure of Brazilian companies in their Annual Financial Statements. Design/methodology/approach: Econometric models were estimated considering a sample of 1,252 annual observations of 252 companies in the period 2010-2014, and the social and environmental disclosure was measured through a lexical analysis performed by counting 75 words and key expressions related to social and environmental practices. Findings: Our findings suggest that the social and environmental disclosure of Brazilian companies is positively correlated with their voting ownership concentration. In addition, if the company is listed in the Corporate Sustainability Index or if it is in a potentially aggressive industry with respect to the environment, this also positively contributes to a higher degree of social and environmental disclosure. Originality/value: Our study contributes to the literature on social and environmental disclosure and its association with ownership structure by providing evidence in an emerging market characterized by a high concentration of control.
DOI: 10.6084/m9.figshare.11756670.v1
title: The Effects of Voting Ownership Concentration on Social and Environmental Disclosure: Empirical Evidence from Brazil

description: Abstract Purpose: This study aims to analyze the effects of voting ownership concentration on the social and environmental disclosure of Brazilian companies in their Annual Financial Statements. Design/methodology/approach: Econometric models were estimated considering a sample of 1,252 annual observations of 252 companies in the period 2010-2014, and the social and environmental disclosure was measured through a lexical analysis performed by counting 75 words and key expressions related to social and environmental practices. Findings: Our findings suggest that the social and environmental disclosure of Brazilian companies is positively correlated with their voting ownership concentration. In addition, if the company is listed in the Corporate Sustainability Index or if it is in a potentially aggressive industry with respect to the environment, this also positively contributes to a higher degree of social and environmental disclosure. Originality/value: Our study contributes to the literature on social and environmental disclosure and its association with ownership structure by providing evidence in an emerging market characterized by a high concentration of control.