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Political and financial background in board interlocking and earnings management in Brazil 巴西董事会联锁和盈余管理的政治和金融背景
IF 2 Q1 Social Sciences Pub Date : 2021-08-28 DOI: 10.1108/rausp-10-2020-0245
Cristian Baú Dal Magro, R. Klann
PurposeAlthough board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members.Design/methodology/approachThe research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models.FindingsThe results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices.Research limitations/implicationsThe findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information.Practical implicationsThe authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance.Social implicationsThe sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information.Originality/valueThis study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.
虽然董事会连锁效应的潜在力量在很大程度上是隐藏的,但本文的目的是为管理者、审计师、分析师、监管者和其他利益相关者提供考虑到其成员不同背景的社会学董事会连锁信息。设计/方法/方法研究样本收集了2010年至2017年的1606项观察结果。在数据分析中,考虑到董事会成员的不同背景,直接和间接的董事会联锁联系建立了中心性指标。随后,作者根据回归模型中每个测量的背景使用这些指标。结果表明,董事会成员的政治背景与实际盈余管理实践呈正相关,而财务背景对此类实践具有缓解作用。研究局限/启示研究结果表明,个人技能和兴趣在企业社交网络中传达,对公司治理有影响,对会计信息质量有明显影响。作者得出结论,这两种背景都可能对代理冲突产生影响,增加(政策)或减少(财务)公司与其各种利益相关者之间的信息不对称,这表明作者必须考虑公司治理中的社会学而不仅仅是经济方面。社会影响个人的社会背景对于监督机制的一致性是必要的,因此,会计信息的质量也是必要的。原创性/价值本研究考察了在国际财务报告准则采用后阶段,董事会成员的政治和财务背景对巴西上市公司真实盈余管理实践的影响。
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引用次数: 1
Guest editorial: Disruptive social marketing dystopia, disconnection and disruption 嘉宾评论:颠覆性社会营销的反乌托邦,脱节和破坏
IF 2 Q1 Social Sciences Pub Date : 2021-07-28 DOI: 10.1108/rausp-07-2021-253
Carlos Oliveira Santos, H. Carvalho, J. Mazzon, O. Freire
[...]this special issue of RAUSP Management Journal presents fresh and creative thinking that advances theory, research and practice in social marketing. [...]we can expect a multiplicative effect of social support when used to advance societal well-being. [...]increasing physical activity may be more of a question of exploring the myriad of practices that are already occurring – an often-overlooked issue in behavior change interventions in this field. The paper has significant practical consequences, as it illuminates a possible alternative to reduce stress and produce other beneficial outcomes, something that is valuable in the present context of disruption. [...]the use of Facebook as a virtual venue to conduct experiments opens interesting avenues for future experiments using social marketing and related disciplines as theoretical guides.
[…这是RAUSP管理杂志的特刊,为社会营销领域的理论、研究和实践提供了新颖和创造性的思维。[…我们可以预期,当社会支持被用于促进社会福祉时,它会产生成倍的效应。[…增加身体活动可能更多的是探索已经发生的无数实践的问题-这是在该领域行为改变干预中经常被忽视的问题。这篇论文具有重要的实际意义,因为它阐明了一种可能的替代方案,以减轻压力并产生其他有益的结果,这在当前的混乱背景下是有价值的。[…使用Facebook作为进行实验的虚拟场所,为未来使用社会营销和相关学科作为理论指导的实验开辟了有趣的途径。
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引用次数: 2
Property rights and reputation in the dairy agro-industrial system 乳业农产体系中的产权与声誉
IF 2 Q1 Social Sciences Pub Date : 2021-06-28 DOI: 10.1108/RAUSP-07-2020-0145
C. Sudre, J. P. Souza, M. D. M. Bouroullec
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引用次数: 1
Disrupting social marketing through a practice-oriented approach 通过以实践为导向的方法颠覆社会营销
IF 2 Q1 Social Sciences Pub Date : 2021-06-07 DOI: 10.1108/RAUSP-10-2020-0231
F. Spotswood, G. Wiltshire, Sara Spear, Angela Makris
This paper aims to explore four disruptions that practice theory makes to traditional social marketing approaches to school physical activity (PA) intervention.,The paper draws on existing literature from sustainable consumption, sociology of health and illness and the authors’ experiences working with primary schools in the UK to plan and execute social marketing approaches to PA, targeting interconnected social practices from which PA emerges or fails to emerge. The paper explores a practice-oriented theoretical framing, engaging with calls from interdisciplinary areas for PA interventions to shape the PA emerging from a school’s everyday routines, rather than promote PA participation at an individual level.,The paper argues first that a practice perspective would focus on situation research rather than audience research, with practices rather than people as the focus. Second, the purpose of practice-oriented social marketing would be to achieve transitions in practices rather than behaviour change. Third, the planning and management approach of practice-oriented social marketing would account for unintended consequences and complex interconnections between practices. Finally, an evolved evaluation approach to practice-oriented social marketing would take a longer term approach to understand how cultural transitions are emerging.,This paper contributes to an important stream of critical social marketing scholarship that seeks to advance social marketing away from its individualist routes. It sets an agenda for further research that considers the ontological and practical possibilities for practice informed approach to social marketing.
本文旨在探讨实践理论对传统社会营销方法在学校体育活动干预中的四个颠覆。本文借鉴了可持续消费、健康和疾病社会学的现有文献,以及作者与英国小学合作的经验,计划和执行PA的社会营销方法,针对PA出现或未能出现的相互关联的社会实践。本文探讨了一个以实践为导向的理论框架,与跨学科领域的呼吁相结合,以塑造从学校日常生活中出现的PA干预,而不是促进个人层面的PA参与。本文首先认为,实践视角将侧重于情境研究而非受众研究,以实践而非人为焦点。第二,以实践为导向的社会营销的目的是实现实践的转变,而不是行为的改变。第三,以实践为导向的社会营销的规划和管理方法将解释意外后果和实践之间复杂的相互联系。最后,以实践为导向的社会营销的进化评估方法将需要更长期的方法来理解文化转型是如何出现的。本文为批评性社会营销学术的一个重要流派做出了贡献,该流派旨在推动社会营销远离其个人主义路线。它为进一步的研究设定了一个议程,考虑了社会营销实践知情方法的本体论和实践可能性。
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引用次数: 7
Social marketing for museums: an introduction to social marketing for the arts and culture sector 博物馆的社会营销:介绍艺术和文化部门的社会营销
IF 2 Q1 Social Sciences Pub Date : 2021-06-07 DOI: 10.1108/RAUSP-08-2020-0194
F. Gonsales
PurposeThe paper aims to introduce social marketing (SM) as a tool to overcome the low cultural participation, a problem of the arts and culture sector that has worsened in the post-pandemic scenario.Design/methodology/approachThe study uses a multidisciplinary literature review (SM, museum marketing, museology and cultural policy) to address the problem of museums and other cultural heritage institutions, at both the macro-level (prevailing cultural policies and antecedents, barriers and consequences to cultural participation) and micro-level (challenges faced by museums in the 21st century and marketing as a management instrument).FindingsThe downstream, midstream and upstream approaches can be used to design and implement SM interventions intended to address the problem of low cultural participation in museums. The three approaches should be considered holistically, with their synergetic and recursive effects.Research limitations/implicationsDue to its introductory and conceptual nature, the study provides a comprehensive intervention framework to be used as a platform for future theoretical and empirical research. Further investigations may expand on the specificities of each approach (down, mid and upstream) and extend the framework to other nonprofit cultural institutions beyond museums, such as libraries and archives, cultural heritage sites and theater, music and dance companies.Practical implicationsThe paper proposes a comprehensive SM intervention framework that integrates three interdependent approaches (downstream, midstream and upstream).Originality/valueThe paper provides a starting point for the holistic application of SM in the arts and culture sector. It also encourages researchers, cultural policymakers and cultural heritage professionals to investigate, design and implement SM programs that better understand, expand and diversify the audience and strengthen the legitimacy and relevance of cultural actors and activities to transform them into inclusive, accessible and sustainable institutions.
本文旨在介绍社会营销(SM)作为克服文化参与度低的工具,这是艺术和文化部门的一个问题,在疫情后的情况下恶化了。本研究采用多学科文献综述(SM、博物馆营销、博物馆学和文化政策),从宏观层面(现行文化政策和文化参与的前因、障碍和后果)和微观层面(21世纪博物馆面临的挑战和营销作为一种管理工具)来解决博物馆和其他文化遗产机构的问题。研究发现:下游、中游和上游方法可用于设计和实施SM干预措施,以解决博物馆文化参与度低的问题。这三种方法应整体考虑,其协同效应和递归效应。研究局限/启示由于其介绍性和概念性,本研究提供了一个全面的干预框架,作为未来理论和实证研究的平台。进一步的调查可能会扩展每种方法的特殊性(下,中,上),并将框架扩展到博物馆以外的其他非营利文化机构,如图书馆和档案馆,文化遗产遗址和剧院,音乐和舞蹈公司。本文提出了一个整合下游、中游和上游三种相互依存方法的综合SM干预框架。本文为SM在艺术和文化领域的整体应用提供了一个起点。它还鼓励研究人员、文化政策制定者和文化遗产专业人员调查、设计和实施SM项目,以更好地理解、扩大和多样化受众,并加强文化行为者和活动的合法性和相关性,将其转变为包容、无障碍和可持续的机构。
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引用次数: 2
Using the internet for data collection in business research 利用互联网收集商业研究中的数据
IF 2 Q1 Social Sciences Pub Date : 2021-06-01 DOI: 10.1108/rausp-04-2021-251
M. Ponchio, Nelson Lerner Barth, Felipe Zambaldi
Introduction Imagine a master’s degree student facing the need to collect primary data to proceed into quantitative analysis in the business field. The tight deadline for getting the degree and the inherent difficulty in research planning and collecting data can both be frightening. Before the internet, the alternative would be a convenience non-probabilistic sampling, which is a generally easier and faster way to obtain data than probabilistic sampling. Thus, considering the internet’s use to speed up data collection and reduce costs, what are the advantages and recommendations to be accounted for by business researchers? The use of the internet to conduct surveys is attractive for business researchers due to its benefits in speed, access to respondents and the large amounts of data it can gather. The main advantages of online versus offline data collection are time-saving, cost reduction, simplified data tabulation and purification processes, flexibility and format control. However, there are issues related to respondents’ attention, sample representativeness and control, which can be amplified as most of the data collection for business research on the internet occurs through convenience sampling. Also, self-selection bias can represent severe jeopardy in online surveys. In this short essay, we draw on the problem of sample representativeness on Web-based data collection, and then we discuss it with emphasis on two common procedures to mitigate its risks and challenges:
想象一下,一个硕士研究生面临着需要收集原始数据来进行商业领域的定量分析。获得学位的最后期限很紧,研究计划和收集数据的固有困难都令人恐惧。在互联网出现之前,另一种选择是方便的非概率抽样,它通常比概率抽样更容易、更快速地获得数据。因此,考虑到互联网在加速数据收集和降低成本方面的使用,商业研究人员应该考虑的优势和建议是什么?使用互联网进行调查对商业研究人员很有吸引力,因为它在速度、访问受访者和可以收集的大量数据方面具有优势。在线数据收集相对于离线数据收集的主要优点是节省时间、降低成本、简化数据制表和净化过程、灵活性和格式控制。然而,由于互联网上商业研究的数据收集大多是通过方便抽样的方式进行的,因此存在被调查者的注意力、样本代表性和控制等问题,这些问题可以被放大。此外,在在线调查中,自我选择偏差可能代表着严重的危险。在这篇短文中,我们借鉴了基于web的数据收集的样本代表性问题,然后我们讨论了两个常见的程序,以减轻其风险和挑战:
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引用次数: 1
Editorial: The research impact in management through the UN’s sustainable development goals 社论:通过联合国可持续发展目标对管理的研究影响
IF 2 Q1 Social Sciences Pub Date : 2021-06-01 DOI: 10.1108/rausp-04-2021-252
Flávio Hourneaux
[...]this series’ third and last piece dealt with problems and criticism on research impact (Sandes-Guimarães & Hourneaux Junior, 2021). [...]the discussion on defining, identifying and measuring Research impact in management has intensely increased lately. According to Macht, Chapman and Fitzgerald (2020), the number of publications about the SDGs in management journals has been multiplying since their launch the year before, which we can consider positive from this editorial’s perspective. Recently, Chapman, Cully, Kosiol, Macht, Chapman, Fitzgerald and Gertsen (2020, p. 1030) also emphasised the use of SDGs to measure what they called “real-world Research Impact”. [...]regarding universities, they are present in the discussions on education at all levels and had been turned into the criteria for evaluating higher education institutions, as proposed by the Times Higher Education (THE) ranking (THE University -IRs, 2019, 2020).
[…本系列的第三篇也是最后一篇文章涉及研究影响的问题和批评(sandes - guimar & Hourneaux Junior, 2021)。[…最近,关于定义、识别和衡量研究对管理的影响的讨论急剧增加。根据马赫特、查普曼和菲茨杰拉德(2020)的研究,管理期刊上关于可持续发展目标的出版物数量自一年前推出以来一直在成倍增长,从这篇社论的角度来看,我们可以认为这是积极的。最近,Chapman、Cully、Kosiol、Macht、Chapman、Fitzgerald和Gertsen (2020, p. 1030)也强调使用可持续发展目标来衡量他们所谓的“现实世界的研究影响”。[…就大学而言,它们出现在各级教育的讨论中,并已成为泰晤士高等教育(the)排名(the University -IRs, 2019, 2020)提出的评估高等教育机构的标准。
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引用次数: 1
Entrepreneurship in social: Brazilian university students toward a career with purpose 社会创业:巴西大学生走向有目标的职业
IF 2 Q1 Social Sciences Pub Date : 2021-05-31 DOI: 10.1108/RAUSP-10-2020-0248
Márcia Maria Garçon, V. Nassif
PurposeSocial entrepreneurship (SE) presents specificities that the entrepreneur must address. Entrepreneurial intention (EI) and entrepreneurial orientation (EO) in SE should reflect specific characteristics of behavior. The purpose of this study is to identify the intention of Brazilian university students to undertake SE, having individual social EO (individual entrepreneurial orientation (IEO)-social) as their predictive behavior.Design/methodology/approachThis paper collected study data from Brazilian university students. To test the study’s hypotheses, this paper used confirmatory factor analysis, structural equation model, partial least squares and generalized linear regression model.FindingsThe results indicate that Brazilian university students positively respond to their intention to become social entrepreneurs in the future, regardless of gender, courses or types of universities. In line with the literature, IEO-Social proved to be a strong predictor of EI-social.Research limitations/implicationsThis study was limited to understanding EI-social from IEO-Social. Besides, its sample is non-probabilistic, therefore, the findings of this study cannot be generalized.Practical implicationsThe results encourage the inclusion of SE in entrepreneurial education programs. They guide the involvement of students from different areas of knowledge in activities aimed at higher education.Social implicationsEvidence indicates that including the SE theme in entrepreneurial education programs proves to be valuable for opening purposeful career opportunities for students.Originality/valueThe study contributes to eliminating the gap in studies on EI-social in Brazilian university students. It also offers the IEO-social scale, theoretically constructed and with superior psychometric quality.
目的社会创业(SE)提出了企业家必须解决的特殊性。SE中的创业意向(EI)和创业取向(EO)应反映特定的行为特征。本研究的目的是确定巴西大学生进行SE的意图,将个人社会EO(个人创业取向(IEO)-社会)作为他们的预测行为。设计/方法/方法本文收集了巴西大学生的研究数据。为了验证研究的假设,本文采用了验证性因素分析、结构方程模型、偏最小二乘法和广义线性回归模型。研究结果表明,无论性别、课程或大学类型如何,巴西大学生都对自己未来成为社会企业家的意愿做出了积极回应。与文献一致,IEO Social被证明是EI社会的有力预测因素。研究局限性/含义本研究仅限于从IEO Society中理解EI社会。此外,它的样本是非概率的,因此,本研究的结果不能推广。实际意义研究结果鼓励将SE纳入创业教育计划。它们指导来自不同知识领域的学生参与旨在接受高等教育的活动。社会含义有证据表明,将SE主题纳入创业教育计划对于为学生提供有目的的职业机会是有价值的。独创性/价值该研究有助于消除巴西大学生在EI社会研究方面的差距。它还提供了IEO社会量表,从理论上构建,并具有卓越的心理测量质量。
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引用次数: 0
The case for social support in social marketing 社会营销中的社会支持案例
IF 2 Q1 Social Sciences Pub Date : 2021-05-31 DOI: 10.1108/RAUSP-08-2020-0193
N. Baptista, H. Alves, J. Pinho
PurposeThis paper aims to reinforce the arguments for applying the social support concept in social marketing.Design/methodology/approachThis paper aims to conceptually outline the potential positive contribution of social support for social marketing practice as a tool to induce behavior change.FindingsThis paper focuses on the philosophical principle of social exchange, highlights the consumer-centered perspective of social marketing, which implies the natural evaluation of the social networks of influence and support and presents social support as a mechanism to induce long-term behavior change.Research limitations/implicationsNo empirical (qualitative or quantitative) investigations were used to test the application of the concept in practical interventions.Practical implicationsThis paper provides significant insights for intervention developers that can be used to program and theoretically justify future social marketing interventions applying the social support concept.Social implicationsEmpirical research concluded for a positive relation between social support and human health and well-being. Thus, increasing the use of the concept in social marketing can serve to attain these social goals.Originality/valueThe concept of social support has gained considerable interest in the areas of behavioral medicine and health psychology. Despite such interest, it is still not clear how it can be approached in social marketing as there is a lack of conceptual literature discussing social support from a social marketing perspective, the number of social marketing interventions operationalizing the concept is limited and, till date, no research has focused in comprehensively establishing a theoretical rationale to operationalize the concept in social marketing.
目的本文旨在强化社会支持概念在社会营销中的应用。设计/方法论/方法本文旨在从概念上概述社会支持作为诱导行为改变的工具对社会营销实践的潜在积极贡献。发现本文关注社会交换的哲学原理,强调了以消费者为中心的社会营销视角,这意味着对社会网络的影响和支持的自然评估,并将社会支持作为诱导长期行为变化的机制。研究局限性/含义没有使用实证(定性或定量)调查来测试该概念在实际干预中的应用。实际含义本文为干预开发者提供了重要的见解,可用于规划和理论上证明未来应用社会支持概念的社会营销干预。社会影响实证研究得出结论,社会支持与人类健康和福祉之间存在积极关系。因此,在社会营销中增加这一概念的使用可以有助于实现这些社会目标。独创性/价值社会支持的概念在行为医学和健康心理学领域引起了相当大的兴趣。尽管有这样的兴趣,但在社会营销中如何处理它仍然不清楚,因为缺乏从社会营销角度讨论社会支持的概念文献,实施该概念的社会营销干预的数量有限,而且迄今为止,没有研究集中在全面建立一个理论基础,以操作社会营销的概念。
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引用次数: 2
Social marketing: advancing a new planning framework to guide programmes 社会营销:推进新的规划框架以指导方案
IF 2 Q1 Social Sciences Pub Date : 2021-05-31 DOI: 10.1108/RAUSP-08-2020-0186
M. Akbar, L. Ndupu, J. French, Alison Lawson
PurposeThis paper aims to develop and present a new planning framework of social marketing, known as consumer research, segmentation, design of the social programme, implementation, evaluation and sustainability (CSD-IES).Design/methodology/approachThe proposed framework is based on recent theoretical developments in social marketing and is informed by the key strengths of existing social marketing planning approaches.FindingsThe CSD-IES planning framework incorporates emerging principles of social marketing. For example, sustainability in changed behaviour, ethical considerations in designing social marketing programmes, the need for continuous research to understand the changing needs of the priority audience during the programme and the need for explicit feedback mechanisms.Research limitations/implicationsThe CSD-IES framework is a dynamic and flexible framework that guides social marketers, other practitioners and researchers to develop, implement and evaluate effective and sustainable social marketing programmes to influence or change specific behaviours based on available resources.Originality/valueThis paper makes an important contribution to social marketing theory and practice by integrating elements of behaviour maintenance, consideration of ethical perspectives and continuous feedback mechanisms in developing the CSD-IES framework, bringing it in line with the global consensus definition of social marketing.
目的本文旨在开发并提出一种新的社会营销规划框架,即消费者研究、细分、社会计划的设计、实施,评估和可持续性(CSD-IES)。设计/方法论/方法所提出的框架基于社会营销的最新理论发展,并受到现有社会营销规划方法的关键优势的影响。发现CSD-IES规划框架包含了新兴的社会营销原则。例如,改变行为的可持续性,设计社会营销方案时的道德考虑,需要持续研究以了解方案期间优先受众不断变化的需求,以及需要明确的反馈机制。研究局限性/含义CSD-IES框架是一个动态和灵活的框架,指导社会营销人员、其他从业者和研究人员制定、实施和评估有效和可持续的社会营销计划,以根据可用资源影响或改变特定行为。独创性/价值本文在开发CSD-IES框架时整合了行为维护、伦理视角考虑和持续反馈机制等要素,使其符合全球对社会营销的共识定义,从而对社会营销理论和实践做出了重要贡献。
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引用次数: 7
期刊
RAUSP Management Journal
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