Péricles Ewaldo Jader Pereira, Carlos Marcelo Ardigó, P. F. Limberger
Purpose – This study aims to evaluate the relationship between the reputation of the retail brand and customer loyalty in the retail pharmacy sector. Theoretical framework – This article is based on the relationship between customer loyalty and brand reputation. It uses some of the brand reputation variables from the brand equity model (Aaker, 1991) to arrive at an explanatory framework that can differentiate key variables for the most frequented retail pharmacy brands to remain in the market, as well as the differentials of the most frequented retail pharmacy brands. Design/methodology/approach – To achieve the objective of the study, exploratory factor analysis and linear multiple regression were used as the analysis techniques. A survey was carried out to collect data from 469 retail pharmacy customers in a municipality of Santa Catarina, located in the South Region of Brazil. The sample is non-probabilistic. Findings – The results suggest that popularity, level of knowledge, and familiarity significantly and positively affect loyalty to the most frequented brands. In the case of the least frequented ones, level of knowledge and familiarity have a significant and positive impact on loyalty to the brand. These findings reveal different perceptions regarding the most frequented and the least frequented pharmacies. However, the most relevant aspects remain the same regardless of how frequented the retail pharmacy is. Practical & social implications of research – Theoretically, the study has positive implications as it demonstrates the items that have the greatest and least impact in terms of brand reputation and customer loyalty. As practical implications, this study can help pharmacy managers to choose and better focus their strategies. As for social impacts, it was noted that brands that are considered to be less frequented have a lower level of loyalty, which was expected; however, this loyalty is more constant than for more frequented brands. Originality/value – This study contributes to the advancement of research involving brand reputation and customer loyalty in retail, especially in the pharmaceutical sector. Keywords – customer loyalty, brand reputation, retail pharmacy.
{"title":"Brand reputation and relationship with customer loyalty in the retail pharmacy sector: A case study","authors":"Péricles Ewaldo Jader Pereira, Carlos Marcelo Ardigó, P. F. Limberger","doi":"10.7819/RBGN.V23I3.4120","DOIUrl":"https://doi.org/10.7819/RBGN.V23I3.4120","url":null,"abstract":"Purpose – This study aims to evaluate the relationship between the reputation of the retail brand and customer loyalty in the retail pharmacy sector. \u0000Theoretical framework – This article is based on the relationship between customer loyalty and brand reputation. It uses some of the brand reputation variables from the brand equity model (Aaker, 1991) to arrive at an explanatory framework that can differentiate key variables for the most frequented retail pharmacy brands to remain in the market, as well as the differentials of the most frequented retail pharmacy brands. \u0000Design/methodology/approach – To achieve the objective of the study, exploratory factor analysis and linear multiple regression were used as the analysis techniques. A survey was carried out to collect data from 469 retail pharmacy customers in a municipality of Santa Catarina, located in the South Region of Brazil. The sample is non-probabilistic. \u0000Findings – The results suggest that popularity, level of knowledge, and familiarity significantly and positively affect loyalty to the most frequented brands. In the case of the least frequented ones, level of knowledge and familiarity have a significant and positive impact on loyalty to the brand. These findings reveal different perceptions regarding the most frequented and the least frequented pharmacies. However, the most relevant aspects remain the same regardless of how frequented the retail pharmacy is. \u0000Practical & social implications of research – Theoretically, the study has positive implications as it demonstrates the items that have the greatest and least impact in terms of brand reputation and customer loyalty. As practical implications, this study can help pharmacy managers to choose and better focus their strategies. As for social impacts, it was noted that brands that are considered to be less frequented have a lower level of loyalty, which was expected; however, this loyalty is more constant than for more frequented brands. \u0000Originality/value – This study contributes to the advancement of research involving brand reputation and customer loyalty in retail, especially in the pharmaceutical sector. \u0000Keywords – customer loyalty, brand reputation, retail pharmacy.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71252651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-22DOI: 10.7819/RBGN.V.23I3.4112
Ingrid Laís de Sena Costa, Wenner Glaucio Lopes Lucena
Abstract Purpose: Economic changes related to organizational structures and new business models require a new positioning of management accounting. The Global Management Accounting Principles (GMAP), as a guide to good practice, play the role of assisting organizations in creating better frameworks to support their decisions. The objective of this research is to analyze the relationship between the GMAP and the performance of Brazilian companies, from both an operational and an economic perspective. Design/methodology/approach: The final sample comprised 342 companies listed on the B3 (Brasil, Bolsa, Balcao) exchange, from 2010 to 2016. The methodology used to answer the research problem consisted of constructing an index of compliance with the recommendations proposed by the GMAP and observing the impacts of good management accounting practices on organizational performance, which was estimated according to operational and economic aspects. Findings: It was observed that the adopted management practices positively affect market performance and future growth expectations. This is already presumed by the CGMA proposal and the management literature, since management practices are routines incorporated into the organizational identity of companies and are reflected in better long-term results. Research Practical & Social implications: Considering the results obtained, the study contributes to the proposal presented by the CGMA, by reinforcing the role that management accounting plays in companies’ decision making, and how it is a relevant element for the future performance of organizations. In addition, it contributes to the market by presenting a structure focused specifically on controlling and management decisions, to assist in choosing tools that have a positive impact on results.
{"title":"Global Management Accounting Principles: Relationship between Management Practices and the Performance of Brazilian Companies","authors":"Ingrid Laís de Sena Costa, Wenner Glaucio Lopes Lucena","doi":"10.7819/RBGN.V.23I3.4112","DOIUrl":"https://doi.org/10.7819/RBGN.V.23I3.4112","url":null,"abstract":"Abstract Purpose: Economic changes related to organizational structures and new business models require a new positioning of management accounting. The Global Management Accounting Principles (GMAP), as a guide to good practice, play the role of assisting organizations in creating better frameworks to support their decisions. The objective of this research is to analyze the relationship between the GMAP and the performance of Brazilian companies, from both an operational and an economic perspective. Design/methodology/approach: The final sample comprised 342 companies listed on the B3 (Brasil, Bolsa, Balcao) exchange, from 2010 to 2016. The methodology used to answer the research problem consisted of constructing an index of compliance with the recommendations proposed by the GMAP and observing the impacts of good management accounting practices on organizational performance, which was estimated according to operational and economic aspects. Findings: It was observed that the adopted management practices positively affect market performance and future growth expectations. This is already presumed by the CGMA proposal and the management literature, since management practices are routines incorporated into the organizational identity of companies and are reflected in better long-term results. Research Practical & Social implications: Considering the results obtained, the study contributes to the proposal presented by the CGMA, by reinforcing the role that management accounting plays in companies’ decision making, and how it is a relevant element for the future performance of organizations. In addition, it contributes to the market by presenting a structure focused specifically on controlling and management decisions, to assist in choosing tools that have a positive impact on results.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47010981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-01-01DOI: 10.11606/t.12.2017.tde-21062017-100847
E. Borges, Roy Martelanc
Objetivo – Este estudo tem como objetivo analisar o impacto dos fundos de investimento comprando e vendendo acoes juntos por periodos consecutivos no preco dessas acoes. Metodologia – Foram realizadas analises de regressao em painel com efeitos fixos para identificar a relacao entre a variavel persistencia, que mede em quantos periodos consecutivos uma determinada acao foi comprada ou vendida pelo conjunto dos fundos, e os retornos dessa mesma acao, no curto e no medio prazo. Resultados – Acoes que sao compradas pelo conjunto de fundos persistentemente apresentam retornos reduzidos, e acoes vendidas apresentam retorno aumentados, tanto no curto quanto no medio prazo. Alem disso, a amostra que reuniu fundos pequenos com estrategia ativa, comprando e vendendo small caps, apresentou a maior relevância estatistica e economica em todos os periodos. Contribuicoes – Esses resultados permitem questionar a habilidade dos gestores dos fundos pequenos na selecao de ativos e o timing de suas transacoes, alem de sua contribuicao como investidores bem informados para o equilibrio dos precos no mercado de capitais.
{"title":"O impacto do investidor institucional no preço das ações","authors":"E. Borges, Roy Martelanc","doi":"10.11606/t.12.2017.tde-21062017-100847","DOIUrl":"https://doi.org/10.11606/t.12.2017.tde-21062017-100847","url":null,"abstract":"Objetivo – Este estudo tem como objetivo analisar o impacto dos fundos de investimento comprando e vendendo acoes juntos por periodos consecutivos no preco dessas acoes. Metodologia – Foram realizadas analises de regressao em painel com efeitos fixos para identificar a relacao entre a variavel persistencia, que mede em quantos periodos consecutivos uma determinada acao foi comprada ou vendida pelo conjunto dos fundos, e os retornos dessa mesma acao, no curto e no medio prazo. Resultados – Acoes que sao compradas pelo conjunto de fundos persistentemente apresentam retornos reduzidos, e acoes vendidas apresentam retorno aumentados, tanto no curto quanto no medio prazo. Alem disso, a amostra que reuniu fundos pequenos com estrategia ativa, comprando e vendendo small caps, apresentou a maior relevância estatistica e economica em todos os periodos. Contribuicoes – Esses resultados permitem questionar a habilidade dos gestores dos fundos pequenos na selecao de ativos e o timing de suas transacoes, alem de sua contribuicao como investidores bem informados para o equilibrio dos precos no mercado de capitais.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79009278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
espanolPurpose – This research was intended to analyze the effectiveness of advergames in comparison with banners. In addition, it seeks to analyze whether the type of user (someone who just casually browses the Internet vs. someone looking for product information on the Internet) will influence the effectiveness of both Internet advertising formats. Design/methodology/approach – An experiment with 15participants controlling perceived entertainment. Findings – it has been observed that advergames are not superior to banners in improving the attitude towards brand and intention to purchase. These results are independent of the type of user (casual browsers vs. information seekers). Originality/value – While banners are traditional formats in Internet advertising, other formats have emerged as technology advances, such as advergames. portuguesObjetivos – Esta investigacion busca analizar la efectividad de los advergames en comparacion con los banners. Asimismo, se pretende analizar si el tipo de usuario (alguien que solo navega casualmente por Internet vs. alguien que busca informacion del producto en Internet) influira sobre la efectividad de ambos formatos de publicidad en Internet. Metodologia – Un experimento con 152 participantes que controla el entretenimiento percibido. Resultados – Se observa que los advergames no son superiores a los banners a la hora de mejorar la actitud hacia la marca e intencion de compra. Estos resultados son independientes del tipo de usuario (navegadores casuales vs. buscadores de informacion). Contribuciones – Aunque los banners son formatos tradicionales de publicidad en Internet, otros formatos han surgido a medida que avanza la tecnologia, como son los advergames
{"title":"El efecto de los advergames, los banners y el tipo de usuario sobre la actitud hacia la marca y la intención de compra","authors":"Pablo C. Farías Nazel","doi":"10.7819/RBGN.V20I2.3784","DOIUrl":"https://doi.org/10.7819/RBGN.V20I2.3784","url":null,"abstract":"espanolPurpose – This research was intended to analyze the effectiveness of advergames in comparison with banners. In addition, it seeks to analyze whether the type of user (someone who just casually browses the Internet vs. someone looking for product information on the Internet) will influence the effectiveness of both Internet advertising formats. Design/methodology/approach – An experiment with 15participants controlling perceived entertainment. Findings – it has been observed that advergames are not superior to banners in improving the attitude towards brand and intention to purchase. These results are independent of the type of user (casual browsers vs. information seekers). Originality/value – While banners are traditional formats in Internet advertising, other formats have emerged as technology advances, such as advergames. portuguesObjetivos – Esta investigacion busca analizar la efectividad de los advergames en comparacion con los banners. Asimismo, se pretende analizar si el tipo de usuario (alguien que solo navega casualmente por Internet vs. alguien que busca informacion del producto en Internet) influira sobre la efectividad de ambos formatos de publicidad en Internet. Metodologia – Un experimento con 152 participantes que controla el entretenimiento percibido. Resultados – Se observa que los advergames no son superiores a los banners a la hora de mejorar la actitud hacia la marca e intencion de compra. Estos resultados son independientes del tipo de usuario (navegadores casuales vs. buscadores de informacion). Contribuciones – Aunque los banners son formatos tradicionales de publicidad en Internet, otros formatos han surgido a medida que avanza la tecnologia, como son los advergames","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V20I2.3784","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47962776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Bruno Felix, Elaine Tavares, Ney Wagner Freitas Cavalcante
Purpose – The objective of this research was to identify critical success factors for the adoption of Big Data in the virtual retail, through a case study of Magazine Luiza. The use of Big Data, in this case, focused on improving its system of recommendations for a better understanding of consumer behavior. Design/methodology/approach – The case study was done through interviews, observation of the shopping recommendation system and analyzes of institutional presentations of the Bob project. A semistructured interview script was used in the interviews. Findings – Based on the results, we outline some propositions related to the opportunities and obstacles for the implementation of Big Data in the virtual retail in Brazil. Some of these propositions are in line with what literature, especially BI, has been discussing. However, they still need to be discussed in the context of Big Data. Originality/value – The main contribution of the research was the identification of relevant factors to the adoption of Big Data that were not considered as critical for the adoption of previous technologies.
本研究的目的是通过对Luiza杂志的案例研究，确定在虚拟零售中采用大数据的关键成功因素。在这个案例中，大数据的使用重点是改进其推荐系统，以便更好地了解消费者的行为。设计/方法论/方法——案例研究是通过访谈、对购物推荐系统的观察和对Bob项目的机构演示的分析来完成的。访谈采用半结构化访谈脚本。调查结果-基于结果，我们概述了一些与大数据在巴西虚拟零售中实施的机会和障碍相关的命题。其中一些命题与文献(尤其是BI)一直在讨论的内容是一致的。然而，它们仍然需要在大数据的背景下进行讨论。原创性/价值——该研究的主要贡献是确定了采用大数据的相关因素，而这些因素对于采用以前的技术并不重要。portuguesObjetivo - O objetivo比伊·德斯塔尽管信息自由要区分因子criticos成功德一书对位adocao de大数据没有varejo虚拟,所以meio de嗯estudo Luiza卡索做杂志。使用大数据，不需要进行数据分析，也不需要进行数据预处理、数据系统、数据推荐、数据综合、数据处理和数据处理。方法学-研究如何为企业家提供有效的方法，观察如何为系统提供建议，比较和分析如何为机构提供建议，以及如何为Bob提供项目。企业的半结构和利用是企业的基础。结果-结果的中介，结果的代表，tracamos算法提出的关系和机遇，以及在巴西实施大数据的过程中遇到的困难。本文从文献、原理、理论、理论等方面探讨了数学数学的发展趋势。不合格的形式、数据和精确的数据是不适合大数据的。贡献——主要贡献是为大数据领域的相关人士提供了一种独特的数据分析方法，同时也为大数据领域的批评者提供了一种新的技术分析方法。
{"title":"Fatores críticos de sucesso para adoção de Big Data no varejo virtual: estudo de caso do Magazine Luiza","authors":"Bruno Felix, Elaine Tavares, Ney Wagner Freitas Cavalcante","doi":"10.7819/RBGN.V20I1.3627","DOIUrl":"https://doi.org/10.7819/RBGN.V20I1.3627","url":null,"abstract":"Purpose – The objective of this research was to identify critical success factors for the adoption of Big Data in the virtual retail, through a case study of Magazine Luiza. The use of Big Data, in this case, focused on improving its system of recommendations for a better understanding of consumer behavior. Design/methodology/approach – The case study was done through interviews, observation of the shopping recommendation system and analyzes of institutional presentations of the Bob project. A semistructured interview script was used in the interviews. Findings – Based on the results, we outline some propositions related to the opportunities and obstacles for the implementation of Big Data in the virtual retail in Brazil. Some of these propositions are in line with what literature, especially BI, has been discussing. However, they still need to be discussed in the context of Big Data. Originality/value – The main contribution of the research was the identification of relevant factors to the adoption of Big Data that were not considered as critical for the adoption of previous technologies.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V20I1.3627","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71252408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Vitor Koki da Costa Nogami, F. Vieira, Andres Rodriguez Veloso
Purpose – Investigate the concept and the adoption of innovation in the low-income market. Design/methodology/approach – Four different studies were conducted. First, a Delphi study with 126 Marketing and Innovation professors from graduate programs. Second, interviews with 13 professionals, technical assistance professionals and retail managers. Third, two focus groups with low-income consumers. Fourth, survey with 390 respondents. Findings – The results indicate that innovations in the low-income markets are mainly characterized by adaptations and adjustments in products, with emphasis on incremental innovations, not radical. In addition, the adoption of innovation in this context is characterized as late, not initial. Originality/value – In terms of theoretical contributions, the present study reveals how the concept of innovation is built in the low-income market. From a perspective collectively constructed with information from different market agents (industry, retail and consumers), research findings become robust to understanding a phenomenon. Moreover, in addition to different market agents, different methods of data collection and analysis were also used, further enriching the results. This collective contribution, based theoretically on a literature of social construction, interviewing different market agents and using different methodological approaches, synergistically potentiated the development of this paper.
{"title":"Concept of innovation in low-income market","authors":"Vitor Koki da Costa Nogami, F. Vieira, Andres Rodriguez Veloso","doi":"10.7819/RBGN.V20I1.3044","DOIUrl":"https://doi.org/10.7819/RBGN.V20I1.3044","url":null,"abstract":"Purpose – Investigate the concept and the adoption of innovation in the low-income market. Design/methodology/approach – Four different studies were conducted. First, a Delphi study with 126 Marketing and Innovation professors from graduate programs. Second, interviews with 13 professionals, technical assistance professionals and retail managers. Third, two focus groups with low-income consumers. Fourth, survey with 390 respondents. Findings – The results indicate that innovations in the low-income markets are mainly characterized by adaptations and adjustments in products, with emphasis on incremental innovations, not radical. In addition, the adoption of innovation in this context is characterized as late, not initial. Originality/value – In terms of theoretical contributions, the present study reveals how the concept of innovation is built in the low-income market. From a perspective collectively constructed with information from different market agents (industry, retail and consumers), research findings become robust to understanding a phenomenon. Moreover, in addition to different market agents, different methods of data collection and analysis were also used, further enriching the results. This collective contribution, based theoretically on a literature of social construction, interviewing different market agents and using different methodological approaches, synergistically potentiated the development of this paper.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71252001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – Analyze how the characteristics of the business environment generates differences in the quality of accounting information in the international context. Design/methodology/approach – Descriptive research with a quantitative approach. Documentation collection in the Thomson Datastream Index Service database in a sample of 1,406 companies located in twelve countries, from 2005 to 2012. Findings – Companies located in countries with lower tax burden, stronger legal environment, greater economic and financial development index, common law legal origin and higher degree of internationalization presented higher averages and significant differences in the aggregate ranking of the quality of accounting information. The type of standard accounting used also influenced the position in the aggregate ranking of the accounting information quality. Originality/value – The interaction of companies with external markets influences the choices of accounting policies. The countries’ environmental characteristics, related to transparency, economic nature, legal and tax environment, lead to various levels of the quality of accounting information reported by companies.
目的-分析商业环境的特征如何在国际背景下产生会计信息质量的差异。设计/方法论/方法-用定量方法进行描述性研究。Thomson Datastream Index Service数据库中2005年至2012年12个国家1406家公司样本的文档收集。研究发现-税负较低、法律环境较强、经济和金融发展指数较高、普通法法律渊源和国际化程度较高的国家的公司在会计信息质量综合排名上的平均值较高，差异显著。采用的会计准则类型也会影响会计信息质量在综合排名中的位置。原创性/价值-公司与外部市场的相互作用影响会计政策的选择。各国的环境特征，包括透明度、经济性质、法律和税收环境，导致公司报告的会计信息质量水平不一。
{"title":"Aspectos da qualidade da informação contábil no contexto internacional","authors":"Sady Mazzioni, R. C. Klann","doi":"10.7819/RBGN.V20I1.2630","DOIUrl":"https://doi.org/10.7819/RBGN.V20I1.2630","url":null,"abstract":"Purpose – Analyze how the characteristics of the business environment generates differences in the quality of accounting information in the international context. Design/methodology/approach – Descriptive research with a quantitative approach. Documentation collection in the Thomson Datastream Index Service database in a sample of 1,406 companies located in twelve countries, from 2005 to 2012. Findings – Companies located in countries with lower tax burden, stronger legal environment, greater economic and financial development index, common law legal origin and higher degree of internationalization presented higher averages and significant differences in the aggregate ranking of the quality of accounting information. The type of standard accounting used also influenced the position in the aggregate ranking of the accounting information quality. Originality/value – The interaction of companies with external markets influences the choices of accounting policies. The countries’ environmental characteristics, related to transparency, economic nature, legal and tax environment, lead to various levels of the quality of accounting information reported by companies.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251978","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – This study attempts to shed light on the relationship between the implementation of corporate social responsibility (CSR) actions and the creation of corporate reputation. We go further and wonder which is the role of transparency – a step beyond disclosure – in that relationship. Design/methodology/approach – A structural equations model using the statistical package lavaan in R is applied to 22 Spanish listed companies during the period 2002-2015. Findings – The proposed model shows that transparency mediates the path between corporate social responsibility and corporate reputation. Originality/value – This paper highlights the importance of transparency beyond disclosure since information aims to meet certain criteria such as relevance, understandability and timeliness. A new measurement for transparency analyzed its mediating effect in the relationship between corporate social responsibility and corporate reputation.
{"title":"The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation","authors":"Elisa Baraibar-Diez, Ladislao Luna Sotorrío","doi":"10.7819/RBGN.V20I1.3600","DOIUrl":"https://doi.org/10.7819/RBGN.V20I1.3600","url":null,"abstract":"Purpose – This study attempts to shed light on the relationship between the implementation of corporate social responsibility (CSR) actions and the creation of corporate reputation. We go further and wonder which is the role of transparency – a step beyond disclosure – in that relationship. Design/methodology/approach – A structural equations model using the statistical package lavaan in R is applied to 22 Spanish listed companies during the period 2002-2015. Findings – The proposed model shows that transparency mediates the path between corporate social responsibility and corporate reputation. Originality/value – This paper highlights the importance of transparency beyond disclosure since information aims to meet certain criteria such as relevance, understandability and timeliness. A new measurement for transparency analyzed its mediating effect in the relationship between corporate social responsibility and corporate reputation.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V20I1.3600","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71252051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – The general objective of this paper is to evaluate the determinant attributes of the perception of clothing quality by the users of a social network and to verify if there are any differences of evaluation of these determinants between genders. Design/methodology/approach – To achieve the objective, a survey was conducted with a sample of 295 consumers. All participants, regardless of gender, were asked to access the SurveyMonkey site link and to answer the questions regarding the quality of clothing for both men and women. Data analysis was performed using descriptive statistics and variance analysis (ANOVA). Findings – The main results show that: 1. The consumers of garments regard as highly important to take into consideration quality attributes when deciding to buy clothes, especially for women in relation to menswear; 2. Women has a higher perception than men as for the evaluation of the quality attributes of both women’s wear and menswear; and, 3. Clothing consumers, in particular consumers of women’s products, only consider to purchase such products if they have, in particular, style, fabric quality and fair price. Originality/value – This research filled in some theoretical and methodological gaps with regard to giving emphasis to gender differences in clothing quality assessment. This is in line with the conclusions of quality research conducted long ago, such as Olson & Jacoby’s (1972), which findings are specific to the type of product and/or consumer investigated. Therefore, generalizations beyond the product or the consumers examined are of dubious validity.
{"title":"Consumers in a social network: the perception of clothing quality per gender","authors":"J. Castelo, J. E. O. Cabral","doi":"10.7819/RBGN.V20I1.3684","DOIUrl":"https://doi.org/10.7819/RBGN.V20I1.3684","url":null,"abstract":"Purpose – The general objective of this paper is to evaluate the determinant attributes of the perception of clothing quality by the users of a social network and to verify if there are any differences of evaluation of these determinants between genders. Design/methodology/approach – To achieve the objective, a survey was conducted with a sample of 295 consumers. All participants, regardless of gender, were asked to access the SurveyMonkey site link and to answer the questions regarding the quality of clothing for both men and women. Data analysis was performed using descriptive statistics and variance analysis (ANOVA). Findings – The main results show that: 1. The consumers of garments regard as highly important to take into consideration quality attributes when deciding to buy clothes, especially for women in relation to menswear; 2. Women has a higher perception than men as for the evaluation of the quality attributes of both women’s wear and menswear; and, 3. Clothing consumers, in particular consumers of women’s products, only consider to purchase such products if they have, in particular, style, fabric quality and fair price. Originality/value – This research filled in some theoretical and methodological gaps with regard to giving emphasis to gender differences in clothing quality assessment. This is in line with the conclusions of quality research conducted long ago, such as Olson & Jacoby’s (1972), which findings are specific to the type of product and/or consumer investigated. Therefore, generalizations beyond the product or the consumers examined are of dubious validity.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71252429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – The purpose of this study was to determine whether there was any difference among sex and gender identity groups for salespeople in terms of psychological job outcomes, namely job stress, organizational commitment, intention to leave, and job satisfaction. Design/methodology/approach – Data was collected from salespeople using a survey. The questionnaire used was administered to a convenience sample of pharmaceutical salespeople from south-central region of Turkey, through a self-administered questionnaire. Findings – The findings suggested that there were differences between sex groups in psychological job outcomes except job stress, while there were differences between gender identity groups in all of them. There already exist sex differences and also gender identity differences regarding the job outcomes in sales force. Androgynous individuals have the most appropriate gender identity for sales profession, considering that they had a high level of job satisfaction and organizational commitment and a low level of job stress and intention to leave. Originality/value – The major contribution of this study to the literature and administrative implications is the enrichment of information concerning gender-based similarities and/or differences among salespeople in terms of job outcomes with a new and different approach.
{"title":"Sex and gender identity differences in psychological job outcomes among salespeople","authors":"Ceyda Tanrikulu","doi":"10.7819/RBGN.V0I0.2302","DOIUrl":"https://doi.org/10.7819/RBGN.V0I0.2302","url":null,"abstract":"Purpose – The purpose of this study was to determine whether there was any difference among sex and gender identity groups for salespeople in terms of psychological job outcomes, namely job stress, organizational commitment, intention to leave, and job satisfaction. Design/methodology/approach – Data was collected from salespeople using a survey. The questionnaire used was administered to a convenience sample of pharmaceutical salespeople from south-central region of Turkey, through a self-administered questionnaire. Findings – The findings suggested that there were differences between sex groups in psychological job outcomes except job stress, while there were differences between gender identity groups in all of them. There already exist sex differences and also gender identity differences regarding the job outcomes in sales force. Androgynous individuals have the most appropriate gender identity for sales profession, considering that they had a high level of job satisfaction and organizational commitment and a low level of job stress and intention to leave. Originality/value – The major contribution of this study to the literature and administrative implications is the enrichment of information concerning gender-based similarities and/or differences among salespeople in terms of job outcomes with a new and different approach.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2017-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49332818","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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