Market orientation, CSR and financial and marketing performance in manufacturing firms in Ghana and Ethiopia

Oduro, Stephen; Haylemariam, Leul Girma

doi:10.1108/sampj-11-2018-0309

Cited by 26 publications

(22 citation statements)

References 70 publications

(130 reference statements)

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“…The MGA approach can clarify whether there are differences in hypothetical relationships among different groups. Previous studies have used the MGA for indicating groups' differences in factors such as marketing [60][61][62], tourism [63][64][65], and technology acceptance [66][67][68]. Comparing the differences between groups can be beneficial from a theoretical and practical perspective and can avoid erroneous conclusions.…”

Section: Discussionmentioning

confidence: 99%

Residents’ Green Purchasing Intentions in a Developing-Country Context: Integrating PLS-SEM and MGA Methods

Wang

Sun

et al. 2019

Sustainability

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This paper aims to examine the determinants of green purchasing intentions among different resident groups in a developing-country context. We first expand the theory of planned behaviour (TPB) and build a theoretical model based on green purchasing intention, including attitude, perceived behavioural control, subjective norms, environmental concern, habit, and socio-demographic characteristics (i.e., age, gender, residential area, and educational level). Following this, we collect 552 questionnaires from residents in Tianjin Municipality, China. We use partial least squares structural equation modelling (PLS-SEM) to analyse the green purchasing intention of the population sample and then employ a multi-group analysis (MGA) to explore the group differences in residents' green purchasing intention. The results show that green purchasing intention is significantly and positively influenced by attitude, perceived behavioural control, subjective norms, and environmental concern but not by habit. The relationship chain of environmental concern→subjective norms→purchasing intention is the strongest. The results of the MGA show that for residential-area groups, the relationships between attitudes, perceived behavioural control, and habits and purchasing intention differ significantly between the downtown group and the outside-the-city group. For the educational-level groups, the relationship between environmental concern and subjective norms differs significantly between the high-education group and the low-education group. Finally, these findings contribute to the literature on the TPB model on green purchasing intention and provide some suggestions for the local government and green marketers.

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Section: Discussionmentioning

confidence: 99%

Residents’ Green Purchasing Intentions in a Developing-Country Context: Integrating PLS-SEM and MGA Methods

Wang

Sun

et al. 2019

Sustainability

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“…The focal respondents were managers in charge of these investments or, failing that, the firms' managers because their linkage with eco-innovation implementation has been SAMPJ demonstrated by Marín-Vinuesa et al (2018) and by Rivera-Torres et al (2015) who empirically demonstrate the impact of the environmental concerns on internal organization. Thus, managers were considered as adequate to collect information about the investments of companies and their perception because of their knowledge, experience and expertise (Oduro and Haylemariam, 2019).…”

Section: Methodology and Sample Description 31 Sample And Data Collementioning

confidence: 99%

Dynamic capabilities and environmental accounting for the circular economy in businesses

Scarpellini¹,

Marín-Vinuesa²,

Aranda‐Usón³

et al. 2020

SAMPJ

168

124

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Purpose This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic capabilities theoretical approach, the study analyzes different environmental competences that firms apply during this process. Environmental management systems, corporate social responsibility, reporting and accountability and other environmental accounting practices are studied in the same analytical framework used to study the environmental capabilities that influence the circular scope (CS) of firms. This study contributes to bridging the gap between academic research focused on environmental accounting and that investigating the introduction of the CE in businesses. Design/methodology/approach The results were obtained by using partial least squares structural equation modeling to analyze the relationship between environmental capabilities for the CE and the CS achieved by a sample of Spanish firms with more than 50 employees that expressed interest in the CE, eco-design, eco-innovation and other environmental issues. Findings Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has a mediating effect on the CS of firms – is also analyzed, adding new insights to recent studies of this topic at the micro-level. The authors also explore whether the CS of businesses, which is related to the degree of their development of capabilities, influences environmental and financial performance. Practical implications The new insights obtained in this study can help overcome the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information that can be applied to CE practices. These results also offer insights to practitioners regarding the internal measurement processes related to the CE and regarding CSR in particular for small and medium enterprises, because these metrics can be partially applied depending on the practices introduced in each firm. For policymakers, a better understanding of the CE’s introduction into businesses will contribute to the design of policies that can enhance its deployment, for example, by providing tools that set up regional priorities depending on the CE-related practices adopted by the firms located in the territory. Social implications A CE involves the transformation of a linear economic model into a circular one to reduce dependence on raw materials and energy and to reduce the environmental impact of production and consumption. Understanding how to manage the specific competences that integrate capabilities applied to the CE will allow firms to improve their social and environmental reporting. In addition, other social implications of this study relate to improving relationships with consumers and stakeholders and to the practice of social corporate sustainability. Originality/value This study goes beyond previous research on the CE to extend the authors’ knowledge about its adoption at the micro-level by taking a transversal approach, as its subject spans the fields of environmental accounting and the CE while addressing both in a framework of analysis. The analysis of the accounting concerns of the CE in businesses and the study of concerns related to endogenous environmental competences are quite original under the theoretical framework of dynamic capabilities, and this study is a first step in an incipient line of inquiry.

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“…Within this context, Cubilla-Montilla et al [48] dealt with the area of corporate reporting and the incorporation of environmental indicators. The global reporting initiative (GRI) and the positive effect of reporting corporate social responsibility (CSR) indicators and their correlation with financial indicators were confirmed in the case of Ghana and Ethiopia by Oduro and Haylemariam [49]. Hou [50] drew attention to this in the example of Taiwanese companies, where he also distinguished between sectors and forms of business, as did Blasi, Caporin and Fontini in the form of Arellano-Bond technology in dynamic panels [51].…”

Section: Literature Reviewmentioning

confidence: 95%

Credit Absorption Capacity of Businesses in the Construction Sector of the Czech Republic—Analysis Based on the Difference in Values of EVA Entity and EVA Equity

et al. 2020

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The contribution deals with the economic value added and its influence on credit absorption capacity. The aim was to determine the significance of the difference between the economic value added (EVA) entity and EVA equity indicators on credit absorption by the construction sector in the Czech Republic. The data came from the Albertina database of Bisnode Czech Republic for the period 2012–2018; small and medium-sized enterprises, in particular, were selected. The most important factor for calculating the amount of credit absorption depends on the EVA entity indicator and the weighted average cost of capital. The calculations produced negative values for credit absorption, which reflects an unattractive investment climate for business owners and their creditors. In other words, loans sought by enterprises in the Czech construction sector do not lead to a greater degree of realization of their goals, i.e., an increase in value for shareholders.

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Market orientation, CSR and financial and marketing performance in manufacturing firms in Ghana and Ethiopia

Cited by 26 publications

References 70 publications

Residents’ Green Purchasing Intentions in a Developing-Country Context: Integrating PLS-SEM and MGA Methods

Residents’ Green Purchasing Intentions in a Developing-Country Context: Integrating PLS-SEM and MGA Methods

Dynamic capabilities and environmental accounting for the circular economy in businesses

Credit Absorption Capacity of Businesses in the Construction Sector of the Czech Republic—Analysis Based on the Difference in Values of EVA Entity and EVA Equity

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