Pub Date : 2016-07-12DOI: 10.7819/RBGN.V18I60.2319
M. T. Azim
Purpose – The study investigates the relationship between employees’ perception about the external CSR practices of their organizations and employees’ organizational commitment (affective) and job engagement, organization engagement, organizational citizenship behavior related to the individual, and organizational citizenship behavior related to the organization in the context of the Saudi banking industry. Design/methodology/approach – The study draws its theoretical groundwork from social identity theory (Tajfel & Turner, 1979) and social exchange theory (Blau, 1964). Data were collected through survey questionnaire, and the Mediation regression analysis is used for exploring the relationship between independent and dependent variables based on Baron & Kenny’s (1986) method. Findings – The study observes a positive relationship between perceived CSR and organizational commitment, employee engagement and organizational citizenship behavior related to organization. However, the organizational citizenship behavior related to the individual is not observed to have linked to perceived CSR. Originality/value – The uniqueness of this study lies on its framework and a particular aspect of CSR measurement. It conceptualizes one integrated model to build a relationship among CSR, organizational commitment, employee engagement and OCB. As the study views CSR as a competitive tool for the organizations, here the CSR activities are measured in relative rather than absolute terms, stand-alone act of an organization.
{"title":"Corporate Social Responsibility and employee behavior: mediating role of organizational commitment","authors":"M. T. Azim","doi":"10.7819/RBGN.V18I60.2319","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.2319","url":null,"abstract":"Purpose – The study investigates the relationship between employees’ perception about the external CSR practices of their organizations and employees’ organizational commitment (affective) and job engagement, organization engagement, organizational citizenship behavior related to the individual, and organizational citizenship behavior related to the organization in the context of the Saudi banking industry. Design/methodology/approach – The study draws its theoretical groundwork from social identity theory (Tajfel & Turner, 1979) and social exchange theory (Blau, 1964). Data were collected through survey questionnaire, and the Mediation regression analysis is used for exploring the relationship between independent and dependent variables based on Baron & Kenny’s (1986) method. Findings – The study observes a positive relationship between perceived CSR and organizational commitment, employee engagement and organizational citizenship behavior related to organization. However, the organizational citizenship behavior related to the individual is not observed to have linked to perceived CSR. Originality/value – The uniqueness of this study lies on its framework and a particular aspect of CSR measurement. It conceptualizes one integrated model to build a relationship among CSR, organizational commitment, employee engagement and OCB. As the study views CSR as a competitive tool for the organizations, here the CSR activities are measured in relative rather than absolute terms, stand-alone act of an organization.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V18I60.2319","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251014","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 : 2016-07-12DOI: 10.7819/RBGN.V18I60.2867
David Eduardo López Pantoja, C. P. Samanez, Javier G. Castro, F. Aiube
Purpose – The main goal of this study is to demonstrate the value of flexibility within sugar and ethanol production. We use real data for the Southeast and Northeast regions of Brazil, which are subject to different taxes rates. Design/methodology/approach – The framework of this study is based on Real Options valuation. We valued the option to switch between sugar and ethanol production. The dynamics of prices was based on the recombinant trees of Nelson and Ramaswamy (1990) and on the bivariate trees of Hahn e Dyer (2011). Empirical data is from the Center of Advanced and Applied Economic Studies (CEPEA), ESALQ-USP, from May/2003 through July/2014. Prices were deflated using the Brazilian Price Index (IGP-DI), available at the Ipeadata site based on July/2014. Findings – The results show that, in both regions, flexible systems have greater value than those that produce only one product. Southeast plants exhibit greater value added if compared with Northeast plants, not only because of lower taxes, but also due to higher productivity. Originality/value – This paper quantifies value added by the flexible system in the production of sugar and ethanol in two Brazilian regions subject to different taxes. Moreover, it demonstrates that regulators can use policies and incentives to establish flexible plants. In this way, both producers and fiscal authorities will achieve greater gains.
目的-本研究的主要目的是证明灵活性在糖和乙醇生产中的价值。我们使用巴西东南部和东北部地区的真实数据，这两个地区的税率不同。设计/方法论/方法-本研究的框架是基于实物期权估值。我们重视在糖和乙醇生产之间转换的选择。价格动态基于Nelson和Ramaswamy(1990)的重组树和Hahn e Dyer(2011)的二元树。实证数据来自ESALQ-USP高级与应用经济研究中心(CEPEA)，时间为2003年5月至2014年7月。使用巴西价格指数(IGP-DI)计算价格，该指数可在Ipeadata网站上获得，基于2014年7月。研究结果-结果表明，在这两个地区，灵活的系统比只生产一种产品的系统具有更大的价值。与东北地区的工厂相比，东南地区的工厂具有更高的附加值，这不仅是因为较低的税收，还因为较高的生产率。原创性/价值-本文量化了在巴西两个不同税收地区生产糖和乙醇的灵活系统所增加的价值。此外，它表明监管机构可以利用政策和激励措施来建立灵活的工厂。这样，生产者和财政当局都将获得更大的收益。
{"title":"Economic appraisal of production flexibility in different regions of the Brazilian sugar and ethanol industry","authors":"David Eduardo López Pantoja, C. P. Samanez, Javier G. Castro, F. Aiube","doi":"10.7819/RBGN.V18I60.2867","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.2867","url":null,"abstract":"Purpose – The main goal of this study is to demonstrate the value of flexibility within sugar and ethanol production. We use real data for the Southeast and Northeast regions of Brazil, which are subject to different taxes rates. Design/methodology/approach – The framework of this study is based on Real Options valuation. We valued the option to switch between sugar and ethanol production. The dynamics of prices was based on the recombinant trees of Nelson and Ramaswamy (1990) and on the bivariate trees of Hahn e Dyer (2011). Empirical data is from the Center of Advanced and Applied Economic Studies (CEPEA), ESALQ-USP, from May/2003 through July/2014. Prices were deflated using the Brazilian Price Index (IGP-DI), available at the Ipeadata site based on July/2014. Findings – The results show that, in both regions, flexible systems have greater value than those that produce only one product. Southeast plants exhibit greater value added if compared with Northeast plants, not only because of lower taxes, but also due to higher productivity. Originality/value – This paper quantifies value added by the flexible system in the production of sugar and ethanol in two Brazilian regions subject to different taxes. Moreover, it demonstrates that regulators can use policies and incentives to establish flexible plants. In this way, both producers and fiscal authorities will achieve greater gains.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251100","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 : 2016-07-12DOI: 10.7819/RBGN.V18I60.1947
Matilde Ruiz Arroyo, María del Mar Fuentes Fuentes, Jenny María Ruiz Jiménez
Purpose – Given the importance of high-impact entrepreneurship to economic growth, and the remarkable potential that women entrepreneurs have yet to contribute to the economic activity, in this study we propose a model to explain an entrepreneur’s high-growth expectation based on relevant strategic variables, additionally addressing the identification of possible gender differences in the predictors of an entrepreneur’s expectation for high-growth. Design/methodology/approach – We use data from the 2009 Global Entrepreneurship Monitor (GEM), working on a sample of 8,641 early-stage entrepreneurs referred to 49 countries. We perform hierarchical binomial logistic regressions, including a segmented analysis to compare the model between women and men entrepreneurs. Findings – Based on our results, we confirm gender as a strong explanatory variable for growth aspirations, with women having lower levels of expectation for the high-growth of their ventures. Moreover, in comparing the determinants of high-growth expectation by gender, we can conclude that the set of significant predictors is not the same for male and female entrepreneurs. These results suggest a moderating effect of gender in shaping the configuration of the factors determining an entrepreneur’s propensity for high-growth. Originality/value – This research contributes to a better understanding of the factors driving high-growth expectation, thus helping to advance knowledge in the area of strategic entrepreneurship, as well as in women’s entrepreneurship literature. As for practical implications, our results point out to the necessity of designing specific policies for men and women, in order to promote high-growth entrepreneurship.
{"title":"Um estudo internacional sobre os fatores que explicam a expectativa de alto crescimento em novos empreendimentos: uma perspectiva de gênero","authors":"Matilde Ruiz Arroyo, María del Mar Fuentes Fuentes, Jenny María Ruiz Jiménez","doi":"10.7819/RBGN.V18I60.1947","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.1947","url":null,"abstract":"Purpose – Given the importance of high-impact entrepreneurship to economic growth, and the remarkable potential that women entrepreneurs have yet to contribute to the economic activity, in this study we propose a model to explain an entrepreneur’s high-growth expectation based on relevant strategic variables, additionally addressing the identification of possible gender differences in the predictors of an entrepreneur’s expectation for high-growth. Design/methodology/approach – We use data from the 2009 Global Entrepreneurship Monitor (GEM), working on a sample of 8,641 early-stage entrepreneurs referred to 49 countries. We perform hierarchical binomial logistic regressions, including a segmented analysis to compare the model between women and men entrepreneurs. Findings – Based on our results, we confirm gender as a strong explanatory variable for growth aspirations, with women having lower levels of expectation for the high-growth of their ventures. Moreover, in comparing the determinants of high-growth expectation by gender, we can conclude that the set of significant predictors is not the same for male and female entrepreneurs. These results suggest a moderating effect of gender in shaping the configuration of the factors determining an entrepreneur’s propensity for high-growth. Originality/value – This research contributes to a better understanding of the factors driving high-growth expectation, thus helping to advance knowledge in the area of strategic entrepreneurship, as well as in women’s entrepreneurship literature. As for practical implications, our results point out to the necessity of designing specific policies for men and women, in order to promote high-growth entrepreneurship.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V18I60.1947","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250842","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 : 2016-07-12DOI: 10.7819/RBGN.V18I60.2746
D. Oliveira, A. C. Maçada, Gessy Dhein Oliveira
Purpose –This article proposes an integrated three-stage model, which tests the impact of IT capabilities at the firm level. Design/methodology/approach – The measurement model was constructed from the following research phases: i) assessment of the variables by experts in the fields of IS and business; ii) survey pretest; and iii) pilot survey. The full survey was applied to managers from IT and business fields in Brazil’s largest organizations, and was analyzed through Structural Equation Modelling. Findings – The results of the full survey allow us to conclude about the relationships that exist between IT capabilities, information quality and performance processes. Performance processes partially mediate the impact of IT capabilities on firm performance. Originality/value – The results presented contribute to the academic and management aspects, for they allow: i) to replicate the model in other research contexts (national, international) and evaluating incremental improvements of IT capabilities on firm performance; ii) the identification of intermediate performance indicators, associated with the use of IT, and the concentration of energy of organizations in the measurement of IT effects on business processes; iii) the adoption of the model for horizontal analysis of IT performance in large companies, from the perspective of business and IT managers.
{"title":"Business value of IT capabilities: effects on processes and firm performance in a developing country","authors":"D. Oliveira, A. C. Maçada, Gessy Dhein Oliveira","doi":"10.7819/RBGN.V18I60.2746","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.2746","url":null,"abstract":"Purpose –This article proposes an integrated three-stage model, which tests the impact of IT capabilities at the firm level. Design/methodology/approach – The measurement model was constructed from the following research phases: i) assessment of the variables by experts in the fields of IS and business; ii) survey pretest; and iii) pilot survey. The full survey was applied to managers from IT and business fields in Brazil’s largest organizations, and was analyzed through Structural Equation Modelling. Findings – The results of the full survey allow us to conclude about the relationships that exist between IT capabilities, information quality and performance processes. Performance processes partially mediate the impact of IT capabilities on firm performance. Originality/value – The results presented contribute to the academic and management aspects, for they allow: i) to replicate the model in other research contexts (national, international) and evaluating incremental improvements of IT capabilities on firm performance; ii) the identification of intermediate performance indicators, associated with the use of IT, and the concentration of energy of organizations in the measurement of IT effects on business processes; iii) the adoption of the model for horizontal analysis of IT performance in large companies, from the perspective of business and IT managers.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V18I60.2746","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251214","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 : 2016-07-12DOI: 10.7819/RBGN.V18I60.2536
Natalia Vila López, Inés Kuster Boluda, J.Trinidad Marín Aguilar
Purpose – This article analyzes to what extent mega-events are capable of developing powerful city brands that are internationally recognized – a topic that has been little studied to date. Design/methodology/approach – We used the quantitative method. We carried out 398 surveys with citizens living in Aguascalientes (Mexico), during the mega-event known as the Feria Nacional de San Marcos. Findings – The results allow us to verify that (i) with regard to background: residents’ attitudes towards a city brand improve following experiences in mega-events in that city (H1) and (ii) with regard to effects: improving city brand attitudes increases residents’ quality of life (H2). Originality/value – To date, there is no literature investigating how experiences in cultural mega-events improve attitudes towards city brands and, consequently, improve quality of life. To fill this gap, this article investigates the great advantages which mega-events can bring to a city
{"title":"Do experiential events create city brand","authors":"Natalia Vila López, Inés Kuster Boluda, J.Trinidad Marín Aguilar","doi":"10.7819/RBGN.V18I60.2536","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.2536","url":null,"abstract":"Purpose – This article analyzes to what extent mega-events are capable of developing powerful city brands that are internationally recognized – a topic that has been little studied to date. Design/methodology/approach – We used the quantitative method. We carried out 398 surveys with citizens living in Aguascalientes (Mexico), during the mega-event known as the Feria Nacional de San Marcos. Findings – The results allow us to verify that (i) with regard to background: residents’ attitudes towards a city brand improve following experiences in mega-events in that city (H1) and (ii) with regard to effects: improving city brand attitudes increases residents’ quality of life (H2). Originality/value – To date, there is no literature investigating how experiences in cultural mega-events improve attitudes towards city brands and, consequently, improve quality of life. To fill this gap, this article investigates the great advantages which mega-events can bring to a city","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V18I60.2536","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251193","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 : 2016-06-10DOI: 10.7819/RBGN.V18I59.1701
Leslier Valenzuela Fernández, Francisco Javier Villegas Pinuer
Purpose – Customer value orientation, brand value and business ethics are critical variables to developing long-term relationships with customers and achieve sustainable sales growth over time. This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance. Design/methodology/approach – The study contributes to an explanatory model through a structural equation model (SEM) and empirical evidence of research applied to 327 executives – occupying medium and high positions in several companies in Chile – who manage their business globally. Findings – The results support the hypothesis that customer value orientation, brand value and business ethics influence organizational performance. Originality/value – This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance in a country like Chile.
{"title":"Influence of customer value orientation, brand value, and business ethics level on organizational performance","authors":"Leslier Valenzuela Fernández, Francisco Javier Villegas Pinuer","doi":"10.7819/RBGN.V18I59.1701","DOIUrl":"https://doi.org/10.7819/RBGN.V18I59.1701","url":null,"abstract":"Purpose – Customer value orientation, brand value and business ethics are critical variables to developing long-term relationships with customers and achieve sustainable sales growth over time. This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance. Design/methodology/approach – The study contributes to an explanatory model through a structural equation model (SEM) and empirical evidence of research applied to 327 executives – occupying medium and high positions in several companies in Chile – who manage their business globally. Findings – The results support the hypothesis that customer value orientation, brand value and business ethics influence organizational performance. Originality/value – This research shows how the degree of orientation to customer value by the sales forces, brand value and business ethical standards could significantly influence organizational performance in a country like Chile.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251173","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 : 2016-06-10DOI: 10.7819/RBGN.V18I59.2260
R. C. D. Silva, L. Trevisan, E. F. R. Veloso, Joel Souza Dutra
Purpose – To analyze the relationships between career anchors and young Generation Y professionals’ values, from the career concept perspective. Design/methodology/approach – Research concerning the proposed objective was carried out through quantitative research involving 189 Business Administration majors from a Catholic university in Sao Paulo, Brazil. We used two instruments to identify the career anchors and values of respondents: Schein (1990) and Schwartz (1994), respectively. We used statistical techniques to explore the relationships between career anchors and values. Findings – Among the results, mention should be made to the statistical relationships found between analyzed career anchors and values. It is also important to stress that, although the Lifestyle career anchor was predominantly present in the conglomerate division, this anchor was the predominant characteristic in the differentiation of the smaller group of respondents, the new career group. The General Management Career Anchor, which presents a lower incidence, is the predominant characteristic of the larger group, referring to organizational careers. As well as the Lifestyle career anchor, the Hedonism value was predominant among respondents. Originality/value – The need to consider the following was found: Generation Y presents generational characteristics that drive people management to propose work structures that offer activities to generate learning, pleasure, self-fulfillment and conciliation between work and personal life.
{"title":"Career anchors and values from different career management perspectives","authors":"R. C. D. Silva, L. Trevisan, E. F. R. Veloso, Joel Souza Dutra","doi":"10.7819/RBGN.V18I59.2260","DOIUrl":"https://doi.org/10.7819/RBGN.V18I59.2260","url":null,"abstract":"Purpose – To analyze the relationships between career anchors and young Generation Y professionals’ values, from the career concept perspective. Design/methodology/approach – Research concerning the proposed objective was carried out through quantitative research involving 189 Business Administration majors from a Catholic university in Sao Paulo, Brazil. We used two instruments to identify the career anchors and values of respondents: Schein (1990) and Schwartz (1994), respectively. We used statistical techniques to explore the relationships between career anchors and values. Findings – Among the results, mention should be made to the statistical relationships found between analyzed career anchors and values. It is also important to stress that, although the Lifestyle career anchor was predominantly present in the conglomerate division, this anchor was the predominant characteristic in the differentiation of the smaller group of respondents, the new career group. The General Management Career Anchor, which presents a lower incidence, is the predominant characteristic of the larger group, referring to organizational careers. As well as the Lifestyle career anchor, the Hedonism value was predominant among respondents. Originality/value – The need to consider the following was found: Generation Y presents generational characteristics that drive people management to propose work structures that offer activities to generate learning, pleasure, self-fulfillment and conciliation between work and personal life.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251110","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 : 2016-06-10DOI: 10.7819/RBGN.V18I59.2474
C. Costa, Jorge Carneiro, Rafael Goldszmidt
Purpose – This study investigates whether the magnitude of the effect of country image (CoI) on quality evaluation of foreign products varies across consumers from developed vs. from developing countries Design/methodology/approach – French, Argentinean and Chilean consumers responded to an online survey. We employed a withinsubjects design in order to examine associate differences in CoI with differences in quality assessment. Findings – In agreement with previous studies, we found a positive effect of CoI on quality evaluations of foreign products. However, we found a non-significant moderating effect of consumer nationality, which contrasts with Hsieh (2004), who found that CoI effects were stronger for consumers from developing markets. Originality/value – While several studies have investigated factors that would affect consumers’ preference for domestic vs. foreign products, we took the relatively under-researched topic of whether there would be differences across consumers from developed vs. developing markets in the impact of country image on the evaluation of foreign products.
{"title":"Country image effect on product assessment: moderating role of consumer nationality","authors":"C. Costa, Jorge Carneiro, Rafael Goldszmidt","doi":"10.7819/RBGN.V18I59.2474","DOIUrl":"https://doi.org/10.7819/RBGN.V18I59.2474","url":null,"abstract":"Purpose – This study investigates whether the magnitude of the effect of country image (CoI) on quality evaluation of foreign products varies across consumers from developed vs. from developing countries Design/methodology/approach – French, Argentinean and Chilean consumers responded to an online survey. We employed a withinsubjects design in order to examine associate differences in CoI with differences in quality assessment. Findings – In agreement with previous studies, we found a positive effect of CoI on quality evaluations of foreign products. However, we found a non-significant moderating effect of consumer nationality, which contrasts with Hsieh (2004), who found that CoI effects were stronger for consumers from developing markets. Originality/value – While several studies have investigated factors that would affect consumers’ preference for domestic vs. foreign products, we took the relatively under-researched topic of whether there would be differences across consumers from developed vs. developing markets in the impact of country image on the evaluation of foreign products.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250737","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 : 2016-06-10DOI: 10.7819/RBGN.V18I59.2107
Lucimar Ávila, Carlos Osmar Bertero
Purpose – To establish a Governance Index (GOVI) to measure the relationship and influences with economic and financial performance and of volume of operations in a third sector entity. Design/methodology/approach – Exploratory, documentary and bibliographic research and content analysis, in order to achieve a GOVI derived from the use of independence, accountability and transparency variables in the period between 1986 and 2010. Questionnaires, administrative and accounting information are all used to characterize economic and financial performance indexes and determinants of the operations volume of the studied entity. Data was statistically processed through descriptive analysis, confirmatory factor analysis, and logistic regression analysis. Findings – The research came to two conclusions: the proposed data collection instrument presented good adjustment indexes; and the GOVI has a significant relationship with the variables used to measure performance. This may indicate that determining the GOVI is a suitable tool for confrontation and measurement of performance of nonprofit organizations. Moreover, managers’ independence should be largely used in management of third sector entities. Originality/value – The validation of the data collection instrument and the way the GOVI was obtained is one of the contributions of this study, since similar ways of measuring third sector performance were not found in literature. Choosing economic and financial performance and operations volume to study the relationship with the GOVI in nonprofit entities also was not found.
{"title":"Third sector governance: a case study in a university support foundation","authors":"Lucimar Ávila, Carlos Osmar Bertero","doi":"10.7819/RBGN.V18I59.2107","DOIUrl":"https://doi.org/10.7819/RBGN.V18I59.2107","url":null,"abstract":"Purpose – To establish a Governance Index (GOVI) to measure the relationship and influences with economic and financial performance and of volume of operations in a third sector entity. Design/methodology/approach – Exploratory, documentary and bibliographic research and content analysis, in order to achieve a GOVI derived from the use of independence, accountability and transparency variables in the period between 1986 and 2010. Questionnaires, administrative and accounting information are all used to characterize economic and financial performance indexes and determinants of the operations volume of the studied entity. Data was statistically processed through descriptive analysis, confirmatory factor analysis, and logistic regression analysis. Findings – The research came to two conclusions: the proposed data collection instrument presented good adjustment indexes; and the GOVI has a significant relationship with the variables used to measure performance. This may indicate that determining the GOVI is a suitable tool for confrontation and measurement of performance of nonprofit organizations. Moreover, managers’ independence should be largely used in management of third sector entities. Originality/value – The validation of the data collection instrument and the way the GOVI was obtained is one of the contributions of this study, since similar ways of measuring third sector performance were not found in literature. Choosing economic and financial performance and operations volume to study the relationship with the GOVI in nonprofit entities also was not found.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":null,"pages":null},"PeriodicalIF":1.1,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251042","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 : 2016-06-10DOI: 10.7819/RBGN.V18I59.2470
Tiago Cardao-Pito, J. Barros
Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach – The Portuguese case allows us to study taxation and public revenues. Through European Union norms, “fair value” standards have become mandatory after 2005 for companies listed in European stock-exchanges. Nevertheless, Portuguese corporate tax law was reformulated in 2010 to strongly restrict the use of “fair value” for taxation purposes. We study the use of “fair value” in the Income Statements of the largest companies listed in the Portuguese exchange between 2005 and 2012. Findings – If Portugal had not adopted “fair value” standards, its tax revenue would have been higher. Over all analyzed years and in almost all studied companies, average “fair value” adjustments are negative. Although a statistical association between negative adjustments and the economic cycle was found, this statistical association is not very strong. Therefore, the economic cycle cannot be used as the only explanation for the use of “fair value”. Originality/value – This paper demonstrates that discussions concerning the “fair value” accounting method must not ignore its possible impacts on government taxes and public revenue.
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