Offensive advertising: a religion based Indian study

2017 ◽  
Vol 8 (4) ◽  
pp. 656-668 ◽  
Author(s):  
Mohd Tariq ◽  
Mohd Afaq Khan
Keyword(s):  
Small Sample Size ◽  
Vital Role ◽  
Small Sample ◽  
Convenience Sample ◽  
Content Type ◽  
Northern India ◽  
Significant Difference ◽  
Convenience Sampling ◽  
The Impact ◽  
Practical Implications

Purpose Among various factors which help in shaping the attitude of consumers, religion and religiosity too play a vital role. This paper aims to inquire into the impact of religion and religiosity on the attitudes of Hindu and Muslim consumers of Northern India toward offensive advertising and the reasons which make the advertising offensive. Design/methodology/approach Responses regarding advertising of 11 controversial products and 7 reasons which make the advertising offensive were taken by distributing a questionnaire to a convenience sample of 250 university students of Northern India (comprising respondents from two major religions of India). Data were analyzed using descriptive statistics and t-test. Findings The findings confirmed that there is a significant difference in the attitude of consumers on the basis of religion and religiosity. Research limitations/implications As the study is conducted only in Northern India, findings generated through this may lack generalizability. Other limitations include small sample size and use of convenience sampling. Different sects under religion must be particularly studied. Practical implications Advertisers should consider religious sentiments of consumers into account to make advertisements more appealing to consumers. Originality/value The studies on religion and its relation with attitude toward advertising are even less frequent in Indian context. Hence, this study is a pioneering work which will open new doors for the marketers in India. It will help the marketers in properly targeting consumers based on their religious beliefs.

CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption

2018 ◽  
Vol 19 (4) ◽  
pp. 608-625 ◽  
Author(s):  
Amel Kouaib ◽  
Anis Jarboui ◽  
Khaireddine Mouakhar
Keyword(s):  
Earnings Management ◽  
Small Sample Size ◽  
Small Sample ◽  
Moderating Effect ◽  
Audit Committees ◽  
Content Type ◽  
Ifrs Adoption ◽  
Experience Education ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive officer (CEO) experience/education and earnings management in European companies. Design/methodology/approach Data from a sample of 302 European firms listed on Stoxx Europe 600 index and 596 CEOs from 2000 to 2014 are used to test the moderation model using moderation regression analysis. Findings Evidence reveals that CEO’s accounting-based attributes are negatively associated with accruals-based earnings management and positively associated with real earnings management (REM). Further, mandatory IFRS adoption significantly moderates the impact of CEO’s accounting-based traits on earnings-management activities. Research limitations/implications A small number of European firms were studied and, given the long study period, many firms with missing data were eliminated. To avoid a small sample size, countries with few observations were included, which leads to an uneven distribution between observations per country. Practical implications Findings from this paper can help: European firms to consider demographic traits when recruiting or promoting executives; the IASB to improve enforcement mechanisms and make IFRS implementation mandatory; and audit committees to effectively monitor REM. Originality/value This study is unique in providing European evidence for the moderating effect of mandatory IFRS adoption on the relationship between CEOs’ accounting experience/education and earnings management activities. This paper is also relevant as it addresses the effectiveness and efficiency of accounting literates.

Exploring digital servitization trajectories within product–service–software space

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juliana Hsuan ◽  
Marin Jovanovic ◽  
Diego Honorato Clemente
Keyword(s):  
Small Sample Size ◽  
Small Sample ◽  
Software Systems ◽  
Structured Interviews ◽  
Content Type ◽  
Digital Ecosystem ◽  
Product Service ◽  
Practical Implications ◽  
Mapping Exercise

PurposeThis study shows various pathways manufacturers can take when embarking on digital servitization (DS) journeys. It builds on the DS and modularity literature to map the strategic trajectories of product–service–software (PSSw) configurations.Design/methodology/approachThe study is exploratory and based on the inductive theory building method. The empirical data were gathered through a workshop with focus groups of 15 servitization manufacturers (with 22 respondents), an on-site workshop (in-depth case study), semi-structured interviews, observations and document study of archival data.FindingsThe DS trajectories are idiosyncratic and dependent on design architectures of PSSw modules, balancing choices between standardization and innovation. The adoption of software systems depends on the maturity of the industry-specific digital ecosystem. Decomposition and integration of PSSw modules facilitate DS transition through business model modularity. Seven testable propositions are presented.Research limitations/implicationsWith the small sample size from different industries and one in-depth case study, generalizing the findings was not possible.Practical implicationsThe mapping exercise is powerful when top management from different functional departments can participate together to share their expertise and achieve consensus. It logs the “states” that the manufacturer undergoes over time.Originality/valueThe Digital Servitization Cube serves as a conceptual framework for manufacturers to systematically map and categorize their current and future PSSw strategies. It bridges the cross-disciplinary theoretical discussion in DS.

“We’ve got a better situation”: the life and afterlife of virtual communities in Google Lively

2015 ◽  
Vol 71 (3) ◽  
pp. 526-549
Author(s):  
Isto Huvila
Keyword(s):  
Information Sharing ◽  
Virtual Communities ◽  
Virtual Community ◽  
Convenience Sample ◽  
Content Type ◽  
Community Platforms ◽  
The Impact ◽  
Practical Implications ◽  
Significant Factors ◽  
Comprehensive Study

Purpose – The purpose of this paper is to discuss the impact of unsustainable community platforms from community and information sharing perspectives using Google Lively as an example. The aim is to analyse what happens when a community platform is not sustainable and explore the reasons why Lively failed or succeeded as an arena of participation and information sharing. Design/methodology/approach – The study is based on an ethnographically informed analysis of texts on Google Lively mined from the web and gathered using two small qualitative surveys. Findings – The findings show that Lively fostered the emergence of several virtual communities that outlived the platform. Shared experience, experience of crisis and a distinct identity appeared to be significant factors that seemed to contribute to the success of analysed Livelian communities. Research limitations/implications – The study is based on a convenience sample and an analysis of one virtual community platform. Practical implications – The results inform the development of community strategies for situations when a platform is closing and plans are being made for the sustained existence of the virtual community in new contexts. Originality/value – This is the first comprehensive study on Google Lively. The findings can be expected to have relevance also in the context of comparable virtual community platforms.

Integrated reports, external assurance and financial performance

2019 ◽  
Vol 11 (2) ◽  
pp. 317-350 ◽  
Author(s):  
Orhan Akisik ◽  
Graham Gal
Keyword(s):  
Financial Performance ◽  
North American ◽  
Small Sample Size ◽  
Panel Data Analysis ◽  
Small Sample ◽  
Global Reporting Initiative ◽  
Significant Positive Association ◽  
Content Type ◽  
Corporate Websites ◽  
The Impact

Purpose The purpose of this paper is to examine the relationship between integrated reports, external assurance and financial performance for North American firms between 2011 and 2016. Design/methodology/approach Corporate websites were examined for disclosures which included both financial and non-financial information. Compustat North America and Global Reporting Initiative (GRI) websites provided additional data for the analysis. Findings Using a panel data analysis, the results provide evidence that there is a significant positive association between integrated reports and multiple measures of financial performance. Moreover, this positive effect is enhanced when integrated reports are assured by accounting firms. Research limitations/implications There are relatively a small number of firms that do this kind of reporting. A major limitation of the study is the small sample size. Practical implications As stakeholders find information in integrated reports relevant, there needs to be standardization on their content and level of assurance. Standard setters and regulators should be involved in setting these standards and assurance guidelines. Social implications Although it is clear that there is a cost to firms which produce integrated reports, the benefits to society may outweigh these costs. This may go beyond the benefits to shareholders as they make investment decisions. Originality/value According to the knowledge of the authors, this is the first study that examines the impact of integrated reports and external assurance on financial performance for North American firms.

Controversial product advertisements in Lebanon

2015 ◽  
Vol 6 (1) ◽  
pp. 22-43 ◽  
Author(s):  
Maya F. Farah ◽  
Lamis El Samad
Keyword(s):  
Representative Sample ◽  
Design Methodology ◽  
Content Type ◽  
Significant Difference ◽  
Religious Sect ◽  
Religious Sects ◽  
The Impact ◽  
Consumer's Perception ◽  
Minimal Research ◽  
Practical Implications

Purpose – The purpose of this paper is to examine the impact of religious sect on the Lebanese consumer’s perception of controversial product advertisements. Design/methodology/approach – The study used a quantitative survey that was administered to a purposive representative sample of respondents from the two main Muslim sects in the country, namely, Sunni and Shiite Muslims. Findings – The results indicated significant differences in perceptions between Sunni and Shiite Muslims with regards to the offensiveness of the advertising of controversial products. Briefly, Sunni Muslims found the advertising of social and political as well as health and care products more offensive, whereas Shiite Muslims found the advertising of gender and sex-related products more offensive, and no significant difference in offensiveness perception between the two sects was found with regards to the advertising of addictive products. Research limitations/implications – Two main limitations faced the researchers: the fact that the respondents were not shown examples of offensive product advertisements; and that religiosity was not measured for the respondents, which could also be a factor in offensiveness perception. Practical implications – The study indicates that a consumer’s religious sect can play a determining role in how he/she perceives product advertisement, thus encouraging marketers to consider the differences between these sects while advertising to ensure no potential consumers are alienated. Originality/value – Although research has looked into the impact of religiosity and religion on the perception of offensive product advertisements, minimal research exists on the impact of religious sects on the perception of offensive product advertisement. The results of this study provide some insights into the consumer behavior differences between the two sects.

Reluctant managers: Methodist ministers and management

2014 ◽  
Vol 33 (7) ◽  
pp. 680-693 ◽  
Author(s):  
Yvonne Guerrier ◽  
Christopher Bond
Keyword(s):  
Design Methodology ◽  
Small Sample Size ◽  
Small Body ◽  
Small Sample ◽  
Language And Identity ◽  
Structured Interviews ◽  
Content Type ◽  
Size Limits ◽  
The Uk ◽  
Practical Implications

Purpose – The purpose of this paper is to present a research from a study undertaken with Methodist circuit ministers in the UK and those that work closely with them. It considers in what way and to what extent ministers think of themselves as managers and to what extent and in what way they are expected to perform as managers by those they work with. Design/methodology/approach – The research that informs this paper was gathered through a qualitative study which involved in-depth semi-structured interviews with 22 participants both Methodist ministers and those who worked closely with them. Findings – The study shows that, whilst those who work with ministers typically do not problematize management and expect managers to be able to perform management tasks, the ministers themselves are ambiguous about or rejecting of the discourse of management. Research limitations/implications – The relatively small sample size limits generalizability. Practical implications – The study challenges trainers in this context and in other contexts where the “language” of management is contested or rejected to find a discourse of management which is acceptable. Originality/value – The study contributes to the small body of literature on management and the development of managers within religious organizations. It contributes to the literature on managerial identity and the importance of management language in becoming a manager by presenting an example where this language and identity is contested or rejected.

scholarly journals Competing paradigms of flood management in the Scottish/English borderlands

2016 ◽  
Vol 25 (3) ◽  
pp. 314-328 ◽  
Author(s):  
Brian Cook ◽  
John Forrester ◽  
Louise Bracken ◽  
Christopher Spray ◽  
Elizabeth Oughton
Keyword(s):  
Design Methodology ◽  
Small Sample Size ◽  
Professional Community ◽  
Flood Management ◽  
Small Sample ◽  
Content Type ◽  
Management Regimes ◽  
The Government ◽  
Innovative Techniques ◽  
Practical Implications

Purpose – The purpose of this paper is to explore how flood management practitioners rationalise the emergence of sustainable flood management. Key to this analysis are differences rooted in assumptions over what flood management is and should do. Design/methodology/approach – The popularity of natural flood management offers a case with which to explore how a dominant framing persists and how individuals at the government-public interface negotiate different visions of future flood management. The authors draw on the perceptions of flood experts, elucidating a deep hold amongst a professional community “grounded” in science and economics, but also their desire to innovate and become more open to innovative practices. Findings – The authors show how the idea of “sustainable” and “natural” flood management are understood by those doing flood management, which is with reference to pre-existing technical practices. Research limitations/implications – This paper explores the views of expert decision making, which suffers from challenges associated with small sample size. As such, the findings must be tempered, but with recognition for the influence of a small group of individuals who determine the nature of flood management in Scotland. Practical implications – The authors conclude that, in the context of this study, a technical framing persists by predetermining the criteria by which innovative techniques are judged. Originality/value – Broadly, these findings contribute to debates over the evolution of flood management regimes. This recognises the importance of events while also emphasising the preparations that shape the context and norms of the flood management community between events.

scholarly journals Service Quality of Traditional and Islamic Commercial Banks in Bangladesh

2021 ◽  
pp. 7-16
Author(s):  
Shohel Rana ◽  
Imran Ahmed Shakeer
Keyword(s):  
Service Quality ◽  
Commercial Banks ◽  
Small Sample Size ◽  
Secondary Data ◽  
Structured Interview ◽  
Small Sample ◽  
Primary Data ◽  
Significant Difference ◽  
Practical Implications

Purpose: This study aims to know the service quality of the different private commercial banks operating in Bangladesh with the rapid advancement in information technology and provide some guidelines to improve their service qualities. Methodology: The study used both primary and secondary data to support the objective. Primary data were collected from 240 customers, of whom 120 customers are from traditional private commercial banks and the rest from private Islamic commercial banks operating in Bangladesh using a structured interview schedule, naming SERVQUAL. The study used a convenience sampling method to select respondents. Secondary data were collected from different journals, newspaper articles, books, and various published sources. An independent samples t-test was conducted in the test of the hypothesis. Findings: This study found a significant difference between the traditional and Islamic commercial banks’ service quality and added that the study area’s customers/clients are not fully satisfied with either traditional private commercial banks or Islamic banks. However, Islamic commercial banks are showing a relatively better picture. Research Limitations: The Study is limited to Bangladesh’s small marginal market and a small sample size of only 240 respondents, which cannot sufficiently reflect the large population’s actual scenario. Practical Implications: The Study will help manage the traditional and Islamic commercial banks and policymakers to improve their service quality and improve monitoring efficiency. Originality/value: The Study extensively identified some factors to improve the traditional and Islamic commercial banks’ service quality for both the banks’ and policymakers’ management. In this regard, the critical factors can be the number of employees and the number of counters, increasing ATM services, ensuring faster services, flexible loan disbursement policy, sufficient floor space, suitable sitting arrangements, and improved online services.

Transitional leadership to resolve conflict, facilitate change and restore wellbeing

2019 ◽  
Vol 27 (4) ◽  
pp. 1053-1072
Author(s):  
Tim J. Pratt ◽  
Roy K. Smollan ◽  
Edwina Pio
Keyword(s):  
Small Sample Size ◽  
Well Being ◽  
Small Sample ◽  
Future Research ◽  
Unique Contribution ◽  
Content Type ◽  
Non Profit ◽  
Transitional Leadership ◽  
The Impact ◽  
Christian Denomination

Purpose This paper aims to explore the experiences of church ministers who played the role of transitional leaders in congregational situations involving conflict. Design/methodology/approach Grounded theory was chosen as a suitable approach to investigate phenomena that occasionally penetrate religious publications and even less frequently scholarly management journals. Accordingly, in-depth interviews were conducted with six church ministers who had been transitional leaders in one Christian denomination in New Zealand. Findings Participants indicated that the drivers of transitional ministry were conflict, dysfunction and loss of direction; the goals were to heal the damage caused by conflict and restore functionality and well-being; the process, underpinned by a leadership philosophy of affirmation, trust-building, engagement and communication, involved working with church members to instil hope, establish operational structures, identify and resolve dysfunction, envision a future and ultimately recruit a permanent minister. Research limitations/implications The limitations of a small sample size in one Christian denomination could be addressed by using wider samples in other contexts. It is suggested that insights into transitional leadership after conflict will be of interest to researchers as well as practitioners in other religious organizations, the wider non-profit sector and the private sector. Future research into the impact of transitional leadership, against a background of conflict and organizational change, will add to this empirical foundation. Originality/value The model of transitional ministry is a unique contribution to religious literature and practice. It also offers insight into how other types of organization could deal with the exit of its permanent leader, in circumstances of conflict, and manage the transition phase of a temporary replacement, so that the organization returns to a state of well-being with a renewed sense of purpose.

The influence of online and offline brand trust on consumer buying intention

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Costanza Nosi ◽  
Tommaso Pucci ◽  
Yioula Melanthiou ◽  
Lorenzo Zanni
Keyword(s):  
Structural Equation ◽  
Behavioral Outcomes ◽  
Online Information ◽  
Brand Trust ◽  
Convenience Sample ◽  
Online Retail ◽  
Content Type ◽  
Overt Behavior ◽  
Convenience Sampling ◽  
Practical Implications

PurposeThe study tests a model that considers online brand trust in different nonbrand-owned touchpoints as a multifactorial construct constituted by: social network influencers, bloggers, online retail platforms and brand-related user generated content. Furthermore, it examines the influences that offline and online brand trust exert on consumer buying intention.Design/methodology/approachA convenience sample of 3,335 total individuals participated in the survey. Structural equation modelling was used to test the hypotheses.FindingsOnline brand trust is significantly influenced by trust in all investigated nonbrand-owned touchpoints. Both offline and online brand trust positively influence buying intention.Research limitations/implicationsWhereas brand trust is considered a multidimensional construct that includes both cognitive and affective aspects, in addition to individuals' personality traits, the present study only investigated the rational dimension of the brand trust paradigm. Moreover, this study examined the influence of brand trust on consumers' buying intention and not overt behavior. In addition, even though the extant literature suggests that the relation between trust and behavioral outcomes may vary across cultures, no test of the possible influences that culture exerted on brand trust and BInt was run. Finally, given the convenience sampling method used in this research, statistically significant surveys would provide a more solid basis for the investigated phenomenon, and they would enable an appropriate generalization of the findings.Practical implicationsTo build brand trust and favour buying intention, marketers should monitor and influence the online touchpoints that are partially under or totally out of their control, and reconceive and manage physical stores.Originality/valueThis paper contributes to the stream of literature on online brand trust by proving that it is a multifactorial construct resulting from trust in different non-proprietary online entities and pointing out the prevalent role that physical stores play in shaping consumer buying intention. It also indicates that a trust transfer effect takes place between different online information sources and offline outlets.

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