Towards a Conceptualization of Corporate Accountability: A Consumer Perspective

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-07-19 DOI:10.1177/08933189231180132

Jonathan Borden, X. Zhang

引用次数: 0

Abstract

Corporate accountability remains a significant construct in normative business management theory, yet it remains ambiguous in practice. This research operationalizes a three-factor perceived corporate accountability scale from the consumers’ perspective based on the extant literature then validates this scale among three consumer samples. Perceived corporate accountability consists of three factors: proactive expectancy, reactive expectancy, and accountability enforcement. Implications for both theory and practice are discussed.

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走向企业问责制的概念化：消费者视角

企业问责制仍然是规范企业管理理论中的一个重要结构，但在实践中仍然模糊不清。本研究在现有文献的基础上，从消费者的角度操作了一个三因素感知的企业责任量表，并在三个消费者样本中验证了该量表。感知的企业问责制由三个因素组成：积极预期、被动预期和问责制执行。讨论了对理论和实践的启示。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.