Year 2020 , Volume  9, Issue 1, Part 1
1A Social Marketing Approach to a Social Brand. Findings and Implications from a Social Service of a Developing Economy
Pages: 1-18
Details (496)
Social brands are meant to address the most pervasive issues faced by consumers. Such issues relate to consumers’ wellbeing and their relationship with the society. In developed countries, social brands are already playing a vital role in addressing issues prevalent in the society which have deep-rooted effects on consumers’ wellbeing. Although the role of social services in developing countries is significant, it needs to be explored further, so that such services may create an identity among the consumers in order to be a social brand. As a prerequisite, the various dynamics of the consumer-society relation and the social concerns therein should be studied through some interactive research approach. In this regard, social marketing is a key strategy adopted by service organizations to gear themselves towards effecting social change and sustainable change in behavior. In developing countries, social issues are ubiquitous, being pervasive because of the incapacity of governments to respond cogently. In such scenario, private social services which do exist have considerable social impact and are seen to create a sense of affiliation among the stakeholders involved; which is characteristically similar to the phenomenon of brand-identification. Exploring the phenomenon of branding in social services, this research used grounded theory approach to unveil the process of a social brand. The main source of data was focus group discussions conducted with the stakeholders of a social service. The focus groups were the recipient and beneficiaries of a social service. Their experience with the social services tend to bring about a finding if a social service can be regarded as a social brand. The findings of the study indicate that given a service platform, the social services’ agenda is implemented through stakeholders’ shared participation, interaction, and engagement encapsulating value co-creation as social brand phenomenon. Value co-creation help social services develop trust, commitment, deliverance and relationships, factors considered vital for a social brand. The study contributed to social marketing theory by introducing eight key factors which represent social services activities and processes that lead them to be a social brand.
Keywords: Social Marketing, Social branding, Value Co-creation, Social Service, Grounded Theory.
2Understanding Muslim Consumers Halal Food Consumption Intention
Pages: 19-37
Details (1006)
In the field of consumer behavior, religion is considered as an important cultural element. It influences consumers’ beliefs, values, and behavior. Religion can play an important role in deciding food purchases and establishing food habits as seen in the Muslim consumption of halal food. This created an increase in the interest in Muslim consumers and the Islamic market. This interest is due to the rise in buying the power of Muslim consumers, an increase in their disposable income and a growing number of successful Muslim entrepreneurs. This study responds to the demand for more research in the area of Islamic marketing and contributes to the growing pool of data available for marketers and managers for planning future marketing strategies. It also addresses the subject of Muslim consumers and halal food in Japan, in response to the global halal phenomenon. The main objective of this study is to analyze intentions and attitude towards the consumption of halal food using the Theory of Planned Behavior (TPB.) By outlining the foundations of the Islamic market, it provides information for Japanese businesses to take the first steps in order to formulate effective marketing strategies to target this market. The findings show that Islam is an important factor that influences Muslim consumer decision-making. Results also show that attachment plays a significant role in influencing Muslim consumers’ intention and attitude towards the consumption of halal food.
Keywords: Halal Food, Muslim Consumes, Religion, Theory of Planned Behavior (TPB), Islam, Consumer Behavior, Decision Making.
3Powerful Insights of Authentic Leadership
Pages: 38-48
Details (1251)
The topics of leadership and power have attracted considerable interest from both practitioners and academics in recent years. We study the relation between Authentic Leadership (Ethics, Preferences of others, Listening to opposers, admitting mistakes, and considering the opinion of others) and Power (Coercive power, Reward Power, Legitimate Power, Expert Power and Referent Power). The study aims to identify this relation in the Egyptian environment, and to highlight the main factors influencing Egyptian public employees. Data were collected through a questionnaire survey from 105 Egyptian public employees from the Ministry of Social Security. Different age groups and different work levels were investigated. Hypotheses were tested and analyzed by means of a mean differences and a correlation analysis. It was found that Ethics is the most important authentic leadership feature in Egypt and some of the features of Authentic Leadership have a positive relation with Power in the Egyptian environment. Findings of this study provide theoretical implications and practical hints to researchers.
Keywords: Authentic Leadership, Ethics, Preferences of others, Listening to opposers, Admitting Mistakes, Considering the opinion of others, Coercive power, Reward Power, Legitimate Power, Expert Power, Referent Power.
4Ethics and Professional Commitment: The Perceptions of Professionals and Accounting Students
Pages: 49-57
Details (399)
Accounting professionals face daily dilemmas and challenges in the exercise of their activity. This situation results from several factors, for example, the constant changes in the tax system and the overgrowing requirements to fulfil the national tax authority obligations. There is a market saturation regarding the number of accounting professionals and the low business creation rate in Portugal. These factors minimize and depreciate the accounting career leading it to be underestimated by the society. This research studies the relations between professional ethics, professional commitment and society’s recognition regarding the certified accountant profession, among accounting professionals and accounting students (future professionals), and confronting their perceptions. It was possible to verify that professional ethics influences the commitment in the accounting profession, the higher the level of ethics is, the higher is the professional commitment. The results suggest that society recognition influences professional commitment, since the more recognition is felt by the individuals, the greater is their professional commitment and the higher is the recognition by society, greater is their professional ethics. In the confrontation, between professional and future professionals perceptions, there were no significant divergences regarding professional ethics and professional commitment. However, it was verified that, from the professionals’ point of view, the level of recognition by the society is inferior to the one presented by the students.
Keywords: Ethics, Deontology, Accounting, Professional commitment, Morality.
5Creative Accounting or Fraud? Ethical Perceptions Among Accountants
Pages: 58-78
Details (951)
In the current context of economic and financial worldwide crisis, the integration of accounting and ethics is urgent, emphasizing an ethical dimension that triggers a new perspective on financial reporting so that accounting can promote economic recovery. This research is about accounting environment and the risk of fraud, investigating the relationship between creative accounting and ethics. It presents and defines the concepts of creative accounting, accounting fraud and other associated terms. In order to analyse the level of discomfort accountants perceive towards decisions that involve creative and fraudulent accounting practices, it was constructed a survey sent to 168 accountants, from 37 companies listed on Euronext Lisbon. Based on the data obtained from the responses to the survey and the statistical analysis performed, five dimensions creative accounting were identified. Accountants identify manipulation practices that are closer to fraud and that violate accounting and financial reporting standards and identify less creative practices which include less fraud and are more ethical creative accounting practices. It is concluded that although there is no exact definition of fraud in financial reporting widely accepted in all countries, nor consensus on the distinction between fraud and creative accounting, accountants present different degrees of discomfort in ethical terms before practices of fraud and creative accounting. Therefore, it seems that creative accounting practices are not fraud.
Keywords: Financial Reporting, Earnings Management, Ethics, Fraud, Manipulation.
6Experiential Marketing Strategy: The Empirical Study
Pages: 79-86
Details (1283)
In today’s highly competitive and ever-changing world, companies need to take innovative experience design to present their brand to the customers. With experiential marketing, the managers should not only care about consumers’ satisfaction. They should care more about making the customers emotionally attached to the product or service. By using different kinds of marketing channels, experiential marketing tries to engage all five senses (touch, taste, smell, sight, sound) to form a enjoyable experience, build connections and create consumers’ loyalty.
Keywords: Experiential Marketing, Experiential Economy.
7An Empirical Study on Logistics Performance of Ningxia Region, China
Pages: 87-101
Details (4845)
The primary purpose of this paper is to test a theoretical model based on the resource-based view (RBV) theory and investigate the determinant factors influencing the logistics performance among 412 leading logistic companies in Ningxia region, China. The study addresses the two research questions (1) To what extent intra-firm resources, inter-firm relationships, and the logistics service capability, influence the logistics performance in China? (2) How does logistics service capability mediate the relationships between intra-firm resources, inter-firm relationships, and logistics performance in the Chinese logistics industry? The main theoretical contribution of this research is to better understand the significant roles of determinant factors (intra-firm resources and inter-firm relationships) on logistic performance. From a practical perspective, testing results may help the logistics managers to attain sustainable logistics performance effectively. The present study also focuses on the mediating role of logistics service capability on the relationships between intra-firm resources and inter-firm relationships with logistics performance. The findings revealed that logistics service capability acts as an essential mediator for enhancing the performance of logistics companies in China. Consequently, the result may provide information on the personalized services that can create maximum value for the logistics industry's clients. The implications of the study, limitations, and recommendations for future research are subsequently discussed.
Keywords: China, Logistic Performance, Inter-Firm Relationships, Intra-Firm Resources, Service Capability.
8Parental Style, Celebrity Endorsement and Product Packaging: A Qualitative Study of Purchase Intention of Children and Parents
Pages: 102-112
Details (351)
The purpose of this study is to investigate the effect of parental style, celebrity endorsement, and product packaging on purchase intention. This study also investigates the factors that affect the purchase intention of children and parents in confectionery products. Using findings from the literature review three research objectives were developed along with a theoretical framework. A qualitative research methodology is selected. The data is collected from parents and their children through semi-structured interview derived from literature. The data is analyzed qualitatively by using Dey’s analysis framework. The parental style has more influence on children with reference to purchase intention in both general and in confectionery products. Celebrity is mostly the second or last priority in terms of both general and confectionery products. People are more towards product benefits and quality. Product packaging is the most attractive and important thing to change the customer’s intentions. Parents and children both are attracted to the product with new, unique, shiny and colourful packaging.
Keywords: Advertisement, Parental Style, Celebrity Endorsement, Product Packaging, Purchase Intention, Confectionery Products, Children and Media.
9The Economic and Social Impact of the Adoption of Value-Added Tax in Saudi Arabia
Pages: 113-127
Details (509)
The purpose of this study is to determine the economic and social effects of the adoption of value-added tax in the Kingdom of Saudi Arabia. To achieve this goal, a descriptive and an analytical approach was used. We examine a sample of (287) Saudi nationals working in the private and public sectors. Our methodology used the direct questionnaire delivery and receipt method. To process our data and test our research hypotheses, we used SPSS software. The results indicate that the implementation of the value-added tax increases the country’s financial resources. However, such an initiative has a negative social impact and faces many challenges. Bearing on these results, we recommend the need to upgrade the quality of the implementation of the on value-added tax law through improving the efficiency and effectiveness of employees in the General Authority of Zakat & Tax, and simplifying tax procedures until the positive effects on the economic and social side rebound. The researcher recommends the need to overcome economic challenges through the commitment of wholesalers and retailers to release tax invoices for all their dealings, and to organize their businesses through electronic invoices. The researcher recommends the need to overcome the social challenges that face the implementation of the value-added tax law, by promoting trust between the community and the General Authority of Zakat & Tax and activating the role of the Zakat and Tax Authority in spreading awareness and tax culture to the community.
Keywords: Added Value, Tax, State Financial Resources, Purchasing Power, Inflation, Savings, Investment.
10The Effect of a Talent Management Process on Crisis Management: Evidence from Employees in Public Hospitals of Al-Dawadmi, Saudi Arabia
Pages: 128-137
Details (380)
The study aims to determine the effect of the talent management process on crisis management at Al-Dawadmi public hospitals. In this descriptive and correlational study, 580 administrative employees in the public hospitals of Al-Dawadmi were selected through stratified random sampling. The empirical evidence showed a strong direct correlation between the dimensions of talent management and crisis management. Moreover, the existence of a moral impact of the dimensions of talent management on crisis management in all its stages was detected. The combined dimensions of talent management explain 78.2% of the difference in the performance of workers. The study recommends that attention be paid to talent management, and the development, attraction and retention of talent, because of its impact on crisis management and improving employees’ performance.
Keywords: Talent Management, Talent Development, Talent Retention, Crisis Management; Public Hospitals.