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Artificial intelligence features and expectation confirmation theory in digital banking apps: Gen Y and Z perspective 数字银行应用程序中的人工智能功能和期望确认理论:Y 和 Z 世代的视角
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-07-05 DOI: 10.1108/md-07-2023-1145
Puneett Bhatnagr, Anupama Rajesh

Purpose

This study aimed to explore the impact of Artificial Intelligence (AI) characteristics, namely Perceived Animacy (PAN), perceived intelligence (PIN), and perceived anthropomorphism (PAI), on user satisfaction (ESA) and continuous intentions (CIN) by integrating Expectation Confirmation Theory (ECT), with a particular focus on Generation Y and Z.

Design/methodology/approach

Using a quantitative method, the study collected 495 data from Gen Y (204) and Z (291) respondents who were users of digital banking apps through structured questionnaires that were analysed using PLS-SEM. The latter helped investigate the driving forces of AI characteristics and user behavioural intentions as well as reveal generation-specific features of digital banking engagement.

Findings

The study revealed that PAN and PIN have significant positive effects on the anthropomorphic perceptions of digital banking apps, which in turn increases perceived usefulness, satisfaction, and continuous intentions. In particular, the influence of these AI attributes varies across generations; Gen Y’s loyalty is mostly based on the benefits derived from AI features, whereas Gen Z places a greater value on the anthropomorphic factor of AI. This marked a generational shift in the demand for digital banking services.

Research limitations/implications

The specificity of Indian Gen Y and Z users defines the scope of this study, suggesting that demographic and geographical boundaries can be broadened in future AI-related banking research.

Practical implications

The results have important implications for bank executive officers and policymakers in developing AI-supported digital banking interfaces that appeal to the unique tastes of millennial customers, thus emphasising the importance of personalising AI functionalities to enhance user participation and loyalty.

Originality/value

This study enriches the digital banking literature by combining AI attributes with ECT, offering a granular understanding of AI’s role in modulating young consumers' satisfaction and continuance intentions. It underscores the strategic imperative of AI in cultivating compelling and loyalty-inducing digital banking environments tailored to the evolving expectations of Generations Y and Z.

目的本研究旨在通过整合预期确认理论(ECT),探讨人工智能(AI)特征,即感知动物性(PAN)、感知智能(PIN)和感知拟人化(PAI),对用户满意度(ESA)和持续意向(CIN)的影响,尤其关注 Y 世代和 Z 世代。设计/方法/途径本研究采用定量方法,通过结构化问卷从数字银行应用程序的 Y 世代(204 人)和 Z 世代(291 人)受访者那里收集了 495 份数据,并使用 PLS-SEM 对这些数据进行了分析。研究结果表明,PAN 和 PIN 对数字银行应用程序的拟人化感知有显著的积极影响,进而提高了感知有用性、满意度和持续意愿。特别是,这些人工智能属性对不同代际的影响各不相同;Y 代的忠诚度主要基于人工智能功能带来的好处,而 Z 代则更看重人工智能的拟人化因素。这标志着数字银行服务需求的代际转变。研究局限性/影响印度 Y 和 Z 世代用户的特殊性决定了本研究的范围,这表明在未来与人工智能相关的银行研究中,可以扩大人口和地理界限。研究结果对银行高管和政策制定者开发人工智能支持的数字银行界面以迎合千禧一代客户的独特品味具有重要意义,从而强调了个性化人工智能功能以提高用户参与度和忠诚度的重要性。 本研究通过将人工智能属性与 ECT 相结合,丰富了数字银行文献,提供了对人工智能在调节年轻消费者满意度和持续意向方面所起作用的细致理解。它强调了人工智能在根据 Y 和 Z 两代人不断变化的期望而量身打造具有吸引力和忠诚度的数字银行环境方面的战略必要性。
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引用次数: 0
Digital marketing capabilities, entrepreneurial orientation and franchise systems' performance 数字营销能力、创业导向和特许经营系统的绩效
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-07-04 DOI: 10.1108/md-05-2023-0707
Matheus Dermonde, Bruno Brandão Fischer, Gustavo Hermínio Salati Marcondes Moraes

Purpose

We adopt the conceptual lens of the Dynamic Capabilities Approach to evaluate the relationship between Entrepreneurial Orientation (EO), Digital Marketing Capabilities (DMC), and Performance in Brazilian franchises.

Design/methodology/approach

We applied a survey with franchisors at the Brazilian Franchising Association Expo 2022. Data were collected for 145 franchise systems. We used Partial Least Squares Structural Equation Modeling and tested two distinct models. Model 1 presents the direct effects of EO and DMC on Performance. In Model 2 we include the mediation effect of DMC on the relationship between EO and Performance.

Findings

Aligned with prior literature, in our first model we found a direct association between EO and Performance and between DMC and Performance. In our second model, when analyzing the combination of EO and DMC, we observed a full mediation effect of DMC in the relationship between EO and performance, and an indirect effect of EO on performance.

Originality/value

We advance in the debate of the relationship between EO and Performance in the franchise context, adding to our model the DMC perspective. Findings shed light on the importance of digital marketing capabilities for franchise systems. These elements open important avenues for dedicated research to further understand how digitalization process can be redefining the drivers of performance in entrepreneurial firms.

目的我们采用动态能力法的概念视角来评估巴西特许经营企业的创业导向(EO)、数字营销能力(DMC)和绩效之间的关系。我们收集了 145 个特许经营系统的数据。我们使用偏最小二乘法结构方程模型对两个不同的模型进行了测试。模型 1 显示了 EO 和 DMC 对绩效的直接影响。在模型 2 中,我们加入了 DMC 对 EO 与绩效之间关系的中介效应。研究结果与之前的文献一致,在第一个模型中,我们发现 EO 与绩效以及 DMC 与绩效之间存在直接关联。在第二个模型中,当分析 EO 和 DMC 的组合时,我们观察到 DMC 对 EO 和绩效之间的关系具有完全的中介效应,而 EO 对绩效具有间接效应。研究结果阐明了数字营销能力对特许经营系统的重要性。这些因素为专门研究开辟了重要途径,以进一步了解数字化进程如何重新定义创业公司的绩效驱动因素。
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引用次数: 0
Governance of corporate social responsibility: a platform ecosystem perspective 企业社会责任治理:平台生态系统视角
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-07-02 DOI: 10.1108/md-10-2023-1843
Wenfang Lin, Yifeng Wang, Georges Samara, Jintao Lu

Purpose

The sustainable development of the platform economy has been hindered by the absence and alienation of platform corporate social responsibility. Previous studies have mainly focused on the contents and governance models for platform corporate social responsibility. This study seeks to explore which strategy participants choose in the governance of platform corporate social responsibility and their influencing factors.

Design/methodology/approach

Using a platform ecosystem approach, a quadrilateral evolutionary game model was developed, and the stabilities of subjects’ behavioral strategies and their combinations in various scenarios were analyzed. Additionally, the effects of key parameters on the system’s evolutionary path were simulated.

Findings

The ideal steady state system is achieved when platform enterprises, complementors and consumers adopt positive strategies while the government adopts lax regulation. Moreover, the evolutionary strategies of the subjects are influenced by several factors, including the participation costs of governance, the rewards and punishments imposed by platform enterprises, as well as the reputational losses of platform enterprises and complementors due to media coverage.

Practical implications

This study offers insights into improving the governance effectiveness of platform corporate social responsibility for managers and practitioners.

Originality/value

This study contributes to existing literature by considering the rational orientation of platform ecosystem members and revealing the interaction mechanisms among members. Furthermore, this study combines collective action theory and reputation theory to clarify the influencing factors on members’ behaviors.

目的平台经济的可持续发展一直受到平台企业社会责任缺失和异化的阻碍。以往的研究主要关注平台企业社会责任的内容和治理模式。本研究旨在探讨参与者在平台企业社会责任治理中的策略选择及其影响因素。设计/方法/途径采用平台生态系统方法,建立了四边形演化博弈模型,分析了不同场景下主体行为策略及其组合的稳定性。研究结果当平台企业、互补者和消费者采取积极策略,而政府采取宽松监管时,系统达到理想的稳定状态。此外,主体的演化策略还受到多种因素的影响,包括治理的参与成本、平台企业的奖惩以及媒体报道导致的平台企业和补充者的声誉损失。此外,本研究结合集体行动理论和声誉理论,阐明了成员行为的影响因素。
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引用次数: 0
Leadership styles, team innovative behavior, and new green product development performance 领导风格、团队创新行为与绿色新产品开发绩效
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-06-28 DOI: 10.1108/md-06-2023-0935
Cai Li, Majid Murad, Sheikh Farhan Ashraf, Wang Jiatong

Purpose

Employee’s innovative behavior as a team allows the organization to achieve its goals; however, team green creativity requires transformational and entrepreneurial leader support. Therefore, the study explores the impact of green transformational and entrepreneurial leadership on team innovative behavior and green new product development with the mediating role of team green creativity.

Design/methodology/approach

A survey was conducted to collect data from 455 employees working in the hospitality industry via a self-administered questionnaire, and hypotheses were analyzed using the partial least squares structural equation modeling PLS-SEM technique using Smart-PLS 4.0.

Findings

The results indicate that green transformational and entrepreneurial leadership styles positively and significantly affect team innovative behavior and new green product development performance. Furthermore, findings show that team green creativity partially mediates the relationship between green transformational and entrepreneurial leadership on team innovative behavior, and new green product development performance.

Research limitations/implications

The results of this study provide insights to hospitality professionals pursuing the improvement of team innovative behavior and new green product development performance through team green creativity and leadership styles.

Practical implications

This study is useful for organizations that target new green product development performance and establish higher green innovative behavior cohesively among its team members through these robust leadership styles.

Originality/value

This study is the first attempt to provide a valuable contribution to the growing field of green leadership styles on team innovative behavior and new green product development performance through team green creativity.

然而,团队绿色创造力需要变革型和创业型领导的支持。因此,本研究在团队绿色创造力的中介作用下,探讨了绿色变革型领导和创业型领导对团队创新行为和绿色新产品开发的影响。研究结果结果表明,绿色变革型领导和创业型领导风格对团队创新行为和绿色新产品开发绩效有显著的正向影响。此外,研究结果表明,团队绿色创造力在一定程度上调节了绿色变革型领导和创业型领导对团队创新行为和绿色新产品开发绩效的影响。研究局限性/启示本研究结果为酒店业专业人士通过团队绿色创造力和领导风格改善团队创新行为和绿色新产品开发绩效提供了启示。原创性/价值本研究是首次尝试在绿色领导风格对团队创新行为和通过团队绿色创造力提高绿色新产品开发绩效这一日益增长的领域做出有价值的贡献。
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引用次数: 0
ESG and impact litigation: identifying and governing the causes through strategic accountability patterns 环境、社会和治理与影响诉讼:通过战略问责模式确定和治理原因
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-06-28 DOI: 10.1108/md-10-2023-2008
Chiara Andreoli, Chiara Cremasco, Camilla Falivena, Sandro Brunelli

Purpose

As financial firms incorporate impact strategies more extensively into their operations, they are asked to sustain their impact claims and thus face increased risks of regulatory scrutiny and lawsuits from private and public parties. The lack of reliable frameworks to measure impact gives rise to phenomena like impact washing, leading to litigations. This article aims to explore the main factors contributing to the impact litigation risk and the mechanisms employed by practitioners in the impact investing field to navigate and address this challenge.

Design/methodology/approach

We conducted semi-structured interviews involving three impact investors and three impact lawyers with specific knowledge of ESG and impact controversies, adopting the Gioia Methodology for the analysis. We triangulated such information with the analysis of secondary data.

Findings

The “great noise” around the impact investing world and the rise of impact washing, the lack of shared standards for measuring impacts and the misalignment of interests among actors involved in the initiatives constitute a potential “litigation bomb”. Such a scenario is detrimental to an investment strategy, which has the potential to tackle societal issues.

Originality/value

This study represents an initial effort to connect the academic debate on impact litigation with the expert’s active “on-field” standpoints. The identified and validated drivers of impact litigations provide valuable insight to enhance the governance and accountability of impact investing. Implementing Impact Measurement and Management (IMM) tools, participatory governance models, clear impact-focused contracts and a proactive approach could serve as prospective solutions to mitigate the risk of disputes.

目的 随着金融公司将影响力战略更广泛地纳入其运营,它们被要求维持其影响力主张,从而面临更多来自私人和公共方面的监管审查和诉讼风险。由于缺乏衡量影响力的可靠框架,出现了影响力清洗等现象,从而引发诉讼。本文旨在探讨造成社会企业诉讼风险的主要因素,以及社会企业投资领域的从业者为应对这一挑战所采用的机制。我们采用 "Gioia 方法 "进行了半结构化访谈,访谈对象包括三位社会企业投资者和三位社会企业律师,他们都对环境、社会和公司治理以及社会企业争议有具体了解。研究结果社会企业投资领域的 "巨大噪音 "和社会企业清洗的兴起、缺乏衡量社会企业影响的共同标准以及参与倡议的各方利益不一致,构成了潜在的 "诉讼炸弹"。这种情况不利于有可能解决社会问题的投资战略。原创性/价值本研究是将社会企业诉讼的学术辩论与专家积极的 "现场 "立场联系起来的初步尝试。经确认和验证的社会企业诉讼驱动因素为加强社会企业投资的治理和问责提供了宝贵的见解。实施影响力衡量与管理(IMM)工具、参与式治理模式、明确的以影响力为重点的合同以及积极主动的方法可作为降低争议风险的前瞻性解决方案。
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引用次数: 0
Artificial intelligence as an enabler for entrepreneurial finance: a practical guide to AI-driven video pitch evaluation for entrepreneurs and investors 人工智能作为创业融资的助推器:为创业者和投资者提供的人工智能驱动视频推介评估实用指南
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-06-20 DOI: 10.1108/md-10-2023-1926
Guglielmo Giuggioli, Massimiliano Matteo Pellegrini, Giorgio Giannone

Purpose

While different attempts have been made to use artificial intelligence (AI) to codify communicative behaviors and analyze startups’ video presentations in relation to crowdfunding projects, less is known about other forms of access to entrepreneurial finance, such as video pitches for candidacies into startup accelerators and incubators. This research seeks to demonstrate how AI can enable the startup selection process for both entrepreneurs and investors in terms of video pitch evaluation.

Design/methodology/approach

An AI startup (Speechannel) was used to predict the outcomes of startup video presentations by analyzing text, audio, and video data from 294 video pitches sent to a leading European startup accelerator (LUISS EnLabs). 7 investors were also interviewed in Silicon Valley to establish the differences between humans and machines.

Findings

This research proves that AI has profound implications with regards to the decision-making process related to fundraising and, in particular, the video pitches of startup accelerators and incubators. Successful entrepreneurs are confident (but not overconfident), engaging in terms of speaking quickly (but also clearly), and emotional (but not overemotional).

Practical implications

This study not only fills the existing research gap but also provides a practical guide on AI-driven video pitch evaluation for entrepreneurs and investors, reshaping the landscape of entrepreneurial finance thanks to AI. On the one hand, entrepreneurs could use this knowledge to modify their behaviors, enabling them to increase their likelihood of being financially backed. On the other hand, investors could use these insights to better rationalize their funding decisions, enabling them to select the most promising startups.

Originality/value

This paper makes a significant contribution by bridging the gap between theoretical research and the practical application of AI in entrepreneurial finance, marking a notable advancement in this field. At a theoretical level, it contributes to research on managerial decision-making processes – particularly those related to the analysis of video presentations in a fundraising context. At a practical level, it offers a model that we called the “AI-enabled video pitch evaluation”, which is used to extract features from the video pitches of startup accelerators and incubators and predict an entrepreneurial project’s success.

目的虽然人们已经尝试使用人工智能(AI)来编码交流行为并分析初创企业与众筹项目相关的视频演示,但对于其他形式的创业融资,如初创企业加速器和孵化器候选资格的视频推介,人们却知之甚少。本研究旨在展示人工智能如何在视频演示评估方面为创业者和投资者提供初创企业选择流程。设计/方法/途径 通过分析发送到欧洲领先的初创企业加速器(LUISS EnLabs)的 294 个视频演示中的文本、音频和视频数据,利用人工智能初创企业(Speechannel)来预测初创企业视频演示的结果。这项研究证明,人工智能对筹资相关的决策过程,尤其是初创企业加速器和孵化器的视频演示具有深远影响。成功的创业者自信(但不过分自信)、说话快速(但也清晰)、情绪化(但不过分情绪化)。 实际意义这项研究不仅填补了现有的研究空白,还为创业者和投资者提供了人工智能驱动的视频推介评估实用指南,借助人工智能重塑了创业融资的格局。一方面,创业者可以利用这些知识改变自己的行为,从而提高获得资金支持的可能性。另一方面,投资者可以利用这些洞察力更好地合理化他们的融资决策,使他们能够选择最有前途的初创企业。 原创性/价值 本文弥合了人工智能在创业融资领域的理论研究和实际应用之间的差距,标志着这一领域的显著进步,从而做出了重大贡献。在理论层面,它有助于管理决策过程的研究--尤其是与筹资背景下的视频演示分析相关的研究。在实践层面,它提供了一个我们称之为 "人工智能视频演示评估 "的模型,用于从初创企业加速器和孵化器的视频演示中提取特征,并预测创业项目的成功。
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引用次数: 0
The impact of ESG performance on intangible assets and intellectual capital in the food and beverage industry 环境、社会和公司治理绩效对食品饮料行业无形资产和智力资本的影响
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-06-06 DOI: 10.1108/md-09-2023-1664
Federico Lanzalonga, Michele Oppioli, Davide Calandra, Silvana Secinaro

Purpose

This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining and contrasting global and European contexts, the research highlights ESG’s critical role in shaping the economic dimensions of sustainability across different regulatory environments. The results provide essential insights for stakeholders aiming to enhance corporate value through responsible business practices.

Design/methodology/approach

We adopt a quantitative fixed-effects panel regression analysis for ESG performance and intangible asset and intellectual capital values. The correlations between these variables are explored both globally and in the European Union using 1,034 observations from 502 F&B companies.

Findings

Globally, higher ESG performance corresponds to lower intangible asset values, a trend not observed in the European Union. Further, high ESG performance is associated with a decrease in intellectual capital value, suggesting that internal organisational efforts in this area should be rewarded in terms of short-term value.

Originality/value

This study provides a new understanding of the relationship between ESG performance, intellectual capital, and the F&B industry operating environment, highlighting the complexity and challenges associated with integrating ESG practices.

目的 本研究探讨了环境、社会和治理(ESG)因素如何影响食品饮料(F&B)行业的无形资产和智力资本估值。通过对全球和欧洲环境的考察和对比,本研究强调了环境、社会和治理因素在不同监管环境下对可持续发展的经济层面所起的关键作用。研究结果为旨在通过负责任的商业实践提升企业价值的利益相关者提供了重要的启示。设计/方法/途径我们采用定量固定效应面板回归分析来研究环境、社会和公司治理绩效以及无形资产和智力资本价值。研究结果在全球范围内,ESG绩效越高,无形资产价值越低,而在欧盟却没有这种趋势。此外,较高的环境、社会和公司治理绩效与智力资本价值的下降相关联,这表明在这一领域的内部组织努力应该得到短期价值的回报。原创性/价值这项研究为环境、社会和公司治理绩效、智力资本以及 F&B 行业运营环境之间的关系提供了新的理解,突出了与整合环境、社会和公司治理实践相关的复杂性和挑战。
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引用次数: 0
Management innovation, digital capacity and enterprise innovation performance 管理创新、数字化能力和企业创新绩效
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-06-04 DOI: 10.1108/md-09-2023-1647
Ruida Li, Ling Yuan, Zhuoying Jiang

Purpose

Small- and medium-sized enterprises (SMEs) are key players in economic activities. Yet little research focuses on their management innovation’s effect on innovation performance, this paper explores the impact of three sub-dimensions of management innovation (new organizational structure, new processes and new practices) on innovation performance (innovation outcome performance and innovation process performance) of SMEs in the manufacturing industry. It elucidates the mediating role of external knowledge search (search depth and search breadth) and identifies the moderating effect of digital capability.

Design/methodology/approach

By collecting primary data through a questionnaire survey, this paper employs Mplus and SPSS to analyze data.

Findings

This paper finds that management innovation positively affects innovation performance, with a greater impact on innovation outcome performance. Search breadth partially mediates the relationship between new organizational structure and innovation performance. Digital capability positively moderates the positive relationship between management innovation and external knowledge search.

Originality/value

The theoretical contribution of this study is to supplement the research on the consequences of management innovation and to improve the theoretical relationship between management innovation and external knowledge search based on firm behavior theory.

目的 中小型企业(SMEs)是经济活动的主要参与者。本文探讨了管理创新的三个子维度(新组织结构、新流程和新实践)对制造业中小企业创新绩效(创新结果绩效和创新过程绩效)的影响。本文阐明了外部知识搜索(搜索深度和搜索广度)的中介作用,并确定了数字化能力的调节作用。本文通过问卷调查收集原始数据,并采用 Mplus 和 SPSS 对数据进行分析,发现管理创新对创新绩效有积极影响,对创新结果绩效的影响更大。搜索广度部分调节了新组织结构与创新绩效之间的关系。数字化能力正向调节了管理创新与外部知识搜索之间的正向关系。 原创性/价值 本研究的理论贡献在于补充了关于管理创新后果的研究,完善了基于企业行为理论的管理创新与外部知识搜索之间的理论关系。
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引用次数: 0
Managerial relevance of moderating and mediating variables/effects in management research 管理研究中调节和中介变量/效应的管理意义
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-06-04 DOI: 10.1108/md-10-2023-1744
Marc Logman
<h3>Purpose</h3><p>Being clear and specific on what moderating and/or mediating variables are included and what effects are observed in academic research helps the reader to better understand the academic research context and results. But in terms of managerial relevance, it is also important to do this in a way that it provides descriptive, goal and operational relevance to decision makers in practice, depending on the type of intended research. This article wants to provide “a question-based step-by-step guide” on how to make the analysis of moderating/mediating variables and their observed effects more managerially relevant.</p><!--/ Abstract__block --><h3>Design/methodology/approach</h3><p>Based on a critical review of the literature, important criteria of managerial relevance are confronted with important aspects of theory building with respect to mediating and moderating effects, leading to best-practice insights and recommendations. Moreover, exemplary articles are used to illustrate these findings.</p><!--/ Abstract__block --><h3>Findings</h3><p>The insights and step-by-step recommendations assist the academic researcher in making choices when analyzing moderators and mediators, by not only taking a theoretical perspective, but also a managerial (relevance) perspective. Adding moderators/mediators may for instance challenge the “core logic of managerial practice” (in terms of thinking and decision making), even if it does not change the “core logic of a theory” as such. In the other direction, academics (and their theory) may be challenged by practitioners, in the way they define moderators/mediators and their levels. The steps in this article relate to aspects such as measurability, controllability and role of moderators and mediators in managerial problem and decision contexts. In case of multiple moderating and/or mediating variables, the decision architecture for managers becomes more complex, especially when the effects are countervailing/opposite. Multiple studies in this article illustrate that in that case, making optimal decisions becomes a “balancing” act for managers/decision makers and may even challenge their common beliefs (e.g. linear thinking).</p><!--/ Abstract__block --><h3>Originality/value</h3><p>The guidelines on managerial relevance of moderating and/or mediating variables and their effects can be used by academic researchers and editors of academic journals, pursuing not only academic rigor, but also managerial relevance. Besides being a guide for managerially relevant output, it also helps in determining for which questions in the research process, input from practitioners or at least insights from practice (e.g. through sources such as business magazines and portals) may be needed. The guidelines may also be used for teaching purposes, complementing more theoretical articles that mainly focus on methodological/statistical issues of moderating/mediating variables and their effects.</p><!--/ Abstract__block -
目的 明确、具体地说明学术研究中包含哪些调节和/或中介变量以及观察到哪些效应,有助于读者更好地理解学术研究的背景和结果。但就管理相关性而言,同样重要的是,要根据预期研究的类型,在实践中为决策者提供描述性、目标性和操作性相关性。本文希望提供 "基于问题的分步指南",说明如何使调节/中介变量及其观察效应的分析更具有管理相关性。设计/方法/途径在对文献进行批判性回顾的基础上,将管理相关性的重要标准与有关中介和调节效应的理论建设的重要方面结合起来,从而提出最佳实践见解和建议。研究结果这些见解和循序渐进的建议不仅从理论角度,还从管理(相关性)角度出发,帮助学术研究人员在分析调节剂和中介剂时做出选择。例如,增加调节因素/中介因素可能会挑战 "管理实践的核心逻辑"(在思维和决策方面),即使这不会改变 "理论的核心逻辑 "本身。从另一个角度看,学术界(及其理论)可能会在如何定义主持人/调解人及其水平方面受到实践者的挑战。本文中的步骤涉及可测性、可控性以及调节因子和中介因子在管理问题和决策中的作用等方面。在存在多个调节变量和/或中介变量的情况下,管理者的决策结构就会变得更加复杂,尤其是当这些变量的影响是相互抵消/相反的时候。本文中的多项研究表明,在这种情况下,做出最佳决策对管理者/决策者来说是一种 "平衡 "行为,甚至可能挑战他们的共同信念(如线性思维)。原创性/价值关于调节和/或中介变量及其影响的管理相关性指南可供学术研究人员和学术期刊编辑使用,不仅追求学术严谨性,而且追求管理相关性。除了作为与管理相关的成果指南外,它还有助于确定在研究过程中哪些问题可能需要从业人员的意见或至少是来自实践的见解(如通过商业杂志和门户网站等来源)。本指南还可用于教学目的,对主要侧重于调节/中介变量及其影响的方法/统计问题的理论性文章进行补充。
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引用次数: 0
Navigating paradoxes: building a sustainable strategy for an integrated ESG corporate governance 驾驭矛盾:为综合 ESG 公司治理制定可持续战略
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2024-05-31 DOI: 10.1108/md-10-2023-2006
Nora Annesi, Massimo Battaglia, Ilenia Ceglia, Francesco Mercuri

Purpose

Organisations are confronted with the challenge of navigating various pressures arising from activities that shape environmental and social impacts, which stakeholders find significant. This research endeavours to ascertain a process facilitating the analysis and seamless integration of sustainability into corporate strategy. The goal is to establish an “integrated” ESG governance framework adept at effectively managing institutional pressures.

Design/methodology/approach

This research employs an action research approach, focusing on a leading company within the sugar industry. The investigation delves into the relationship dynamics associated with business issues through a process that engages, either directly or indirectly, board members, top managers, as well as industrial and commercial customers, along with final consumers.

Findings

The formulation of a sustainability strategy serves as a guiding framework for the Board of Directors in effectively navigating tensions arising from environmental, social and economic pressures.

Research limitations/implications

The research contributes to bridging the realms of business governance and institutional theory (viewed under a paradoxical lens). On a managerial level, the study introduces a structured process aimed at seamlessly integrating sustainability objectives into governance, aligning with international ESG guidelines (OECD, 2023; WEF, 2020).

Originality/value

The originality of this research lies in crafting a sustainability strategy by the BoD that takes into account the impact of governance and responds to the demands of strategic stakeholders.

目的 各组织面临的挑战是如何应对各种活动所产生的压力,这些活动对环境和社会产生了 影响,利益相关者认为这些影响十分重大。本研究致力于确定一个流程,以促进可持续发展的分析和与企业战略的无缝整合。本研究采用行动研究法,重点关注制糖业的一家领先企业。研究结果可持续发展战略的制定为董事会有效驾驭环境、社会和经济压力带来的紧张关系提供了指导框架。研究局限/意义本研究有助于在企业治理和制度理论(从悖论的角度看)之间架起桥梁。在管理层面,本研究引入了一个结构化流程,旨在将可持续发展目标无缝整合到治理中,并与国际环境、社会和公司治理准则(经合组织,2023 年;世界经济论坛,2020 年)保持一致。本研究的独创性在于,董事会制定的可持续发展战略考虑到了治理的影响,并响应了战略利益相关者的要求。
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引用次数: 0
期刊
Management Decision
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