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Authentic corporate social responsibility: antecedents and effects on consumer purchase intention
(2023)
Purpose
The aim of the research is to identify the factors that create an authentic company's corporate social responsibility (CSR) engagement and to investigate whether an authentic CSR engagement influences the purchase intention. In addition, the study attempts to provide insights into the mediation role of attitude toward the company and frequency of purchase on purchase intention.
Design/methodology/approach
In this study, a theoretical framework is developed in which major antecedents of authentic CSR are identified. A specific example of a brand and its corporate social responsibility activities was used for the study. An online questionnaire was used to collect the data. To verify the hypothesis, structural equation modeling with the partial least squares method was used. A total of 240 people participated in the study.
Findings
The results of the study confirmed that CSR authenticity positively influences consumer purchase intention. Furthermore, the hypothesized impact of CSR authenticity on attitudes toward the company and frequency of purchase could be verified.
Originality/value
Although there is research on the antecedents influencing the consumer's perceived authenticity of CSR, it has not addressed differences in impact and has not presented a full picture of influencing antecedents. In addition, CSR proof as a new antecedent is investigated in the study. Moreover, research on outcomes of perceived CSR authenticity still lacks depth. The study therefore addresses this research gap by providing an extensive research framework including antecedents influencing CSR authenticity and outcomes of CSR authenticity.
There is an ongoing debate about the use and scope of Clayton M. Christensen´s idea of disruptive innovation, including the question of whether it is a management buzz phrase or a valuable theory. This discussion considers the general question of how innovation in the field of management theories and concepts finds its way to the different target groups. This conceptual paper combines the different concepts of the creation and dissemination of management trends in a basic framework based on a short review of models for the dissemination of management ideas. This framework allows an analysis of the character of new management ideas like disruptive innovation. By measuring the impact of the theory on the academic sphere using a bibliometric statistic of the number of academic publications on Google scholar and Scopus and a meta-analysis of research papers, we show the significant influence of disruptive innovation beyond pure management fads.
This paper has the objective of creating a framework for a different cultural dimension of corporate entrepreneurship leading to corporate entrepreneurial culture (CEC). The analysis of CEC is based on a review of existing concepts of organisational culture and entrepreneurship. They are combined to create a framework of CEC, including macro- and microlevels and examples of subcultures. Core ideas of the framework are validated by qualitative interviews with ten experts. The identified organisational category of the CEC framework is defined by the levels of micro-cultures or subcultures and includes the upper levels of the hierarchy, including the industry level. Geographic categories such as regional or national culture are also part of the system. The individual category of the CEC framework is characterised by competencies (including aspects such as motivation, creativity, mobilising others, coping with uncertainty, teamwork and social competencies) and entrepreneurial personalities. The results of the interviews show the importance of these individual competencies for a lively CEC. The different levels, such as national and professional cultures, as a dimension of the organisational category of the framework are also confirmed by the interviews. The findings indicate that the individual category of CEC could be used for job satisfaction or engagement and the degree of CEC of an organisation could be defined and developed by the organisational category. The identified framework contributes to an understanding of this complex topic and supports companies in the implementation of entrepreneurial ideas in different organisational contexts.
Virtual reality (VR) offers the opportunity to create virtual worlds that could replace real experiences. This research investigates the influence of user motivation, temporal distance and experience type on the satisfaction with the VR experience, and the degree of acceptance of a VR experience as a substitute for a real experience. The results suggest that the degree of acceptance of a VR experience as a substitute for a real experience is higher for passive VR experiences compared to active VR experiences. Furthermore, the results support the assumption that users are more satisfied with passive VR experiences.
Prediction of Claims in Export Credit Finance: A Comparison of Four Machine Learning Techniques
(2020)
This study evaluates four machine learning (ML) techniques (Decision Trees (DT), Random Forests (RF), Neural Networks (NN) and Probabilistic Neural Networks (PNN)) on their ability to accurately predict export credit insurance claims. Additionally, we compare the performance of the ML techniques against a simple benchmark (BM) heuristic. The analysis is based on the utilisation of a dataset provided by the Berne Union, which is the most comprehensive collection of export credit insurance data and has been used in only two scientific studies so far. All ML techniques performed relatively well in predicting whether or not claims would be incurred, and, with limitations, in predicting the order of magnitude of the claims. No satisfactory results were achieved predicting actual claim ratios. RF performed significantly better than DT, NN and PNN against all prediction tasks, and most reliably carried their validation performance forward to test performance.
The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Without effective coordination of these governance functions, work can be duplicated or key risks may be missed or misjudged. To address these challenges, professional standards recommend that the chief audit executive (CAE) coordinates activities with other internal and external governance stakeholders (assurance providers). We consider survey responses from 415 CAEs from Austria, Germany, and Switzerland to analyze determinants that help to implement the TLoD without any challenges and to explore the extent of (coordination) challenges between the internal audit function and the respective governance stakeholders. Our results show a great variance in the extent of coordination challenges dependent on different determinants and the respective governance stakeholder.
Virtual reality in the hotel industry: assessing the acceptance of immersive hotel presentation
(2019)
In the hotel industry, it is crucial to reduce the inherent information asymmetry with regard to the goods offered. This asymmetry can be minimised through the use of smartphone-based virtual reality applications (SBVRs), which allow virtual simulation of real experiences and thus enable more efficient information retrieval. The aim of the study is to determine for the first time the user acceptance of these immersive hotel presentations for assessing the performance of a travel accommodation. For this purpose, the Technology Acceptance Model (TAM) was used to explain the acceptance behaviour for this new technology. A virtual reality application was specially developed, in which the participants could explore a hotel virtually. A total of 569 participants took part in the study. The structural equation model and the hypotheses were tested using a Partial Least Squares (PLS) analysis. The results illustrate that the immersive product experience leads to more efficient information gathering. The perceived usefulness significantly affects the attitude towards using the technology as well as the intention to use it. In contrast to the traditional TAM, the perceived ease of use of SBVRs has no effect on the perceived usefulness or attitude towards using the technology.
To this date, it is difficult to find high-level statistics on YouTube that paint a fair picture of the platform in its entirety. This study attempts to provide an overall characterization of YouTube, based on a random sample of channel and video data, by showing how video provision and consumption evolved over the course of the past 10 years. It demonstrates stark contrasts between video genres in terms of channels, uploads and views, and that a vast majority of on average 85% of all views goes to a small minority of 3% of all channels. The analytical results give evidence that older channels have a significantly higher probability to garner a large viewership, but also show that there has always been a small chance for young channels to become successful quickly, depending on whether they choose their genre wisely.