Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration最新文献

Innovation Systems and the Sustainable Development Goals: Directionality, State Roles, and Capabilities for Transformative Change 创新系统和可持续发展目标：转型变革的方向性、国家角色和能力

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-04-10 DOI: 10.1002/cjas.70062

Cristina Chaminade, Bengt-Åke Lundvall

引用次数: 0

Innovation Systems and the Sustainable Development Goals: Directionality, State Roles, and Capabilities for Transformative Change 创新系统和可持续发展目标：转型变革的方向性、国家角色和能力

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-04-10 DOI: 10.1002/cjas.70062

Cristina Chaminade, Bengt-Åke Lundvall

引用次数: 0

Celebrity Entrepreneurship: The Impact of Star Power and Intangible Assets on Venture Longevity 名人创业：明星效应和无形资产对创业寿命的影响

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-04-07 DOI: 10.1002/cjas.70061

Chin-Wen Chang

引用次数: 0

Celebrity Entrepreneurship: The Impact of Star Power and Intangible Assets on Venture Longevity 名人创业：明星效应和无形资产对创业寿命的影响

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-04-07 DOI: 10.1002/cjas.70061

Chin-Wen Chang

引用次数: 0

Is There a Relationship Between Corporate SDG Involvement and Tax Avoidance? 企业参与可持续发展目标与避税之间是否存在关系？

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-04-07 DOI: 10.1002/cjas.70059

Johannes W. H. van der Waal, Thomas Thijssens

{"title":"Is There a Relationship Between Corporate SDG Involvement and Tax Avoidance?","authors":"Johannes W. H. van der Waal, Thomas Thijssens","doi":"10.1002/cjas.70059","DOIUrl":"10.1002/cjas.70059","url":null,"abstract":"This study examines whether corporate involvement with the Sustainable Development Goals (SDGs) is associated with corporate tax avoidance (TA). Using a large international panel of publicly listed firms, we quantify SDG involvement through text analysis of sustainability and integrated reports, identifying explicit references to the SDGs. Tax avoidance is measured as a 3-year average difference between statutory and cash effective tax rates, based on standardized financial data. Pooled logistic regression models with country–year and sector fixed effects show a small but marginally significant positive association between SDG involvement and TA. A decomposition of the TA measure indicates that this association is driven by persistent differences between firms, while year-to-year changes within firms exhibit no detectable relationship. The effect size is economically limited but statistically robust. Overall, the results indicate that SDG communication and corporate tax behavior remain largely independent domains, even as global expectations for responsible corporate tax behavior continue to rise.","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"43 2","pages":""},"PeriodicalIF":0.9,"publicationDate":"2026-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/cjas.70059","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Is There a Relationship Between Corporate SDG Involvement and Tax Avoidance? 企业参与可持续发展目标与避税之间是否存在关系？

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-04-07 DOI: 10.1002/cjas.70059

Johannes W. H. van der Waal, Thomas Thijssens

{"title":"Is There a Relationship Between Corporate SDG Involvement and Tax Avoidance?","authors":"Johannes W. H. van der Waal, Thomas Thijssens","doi":"10.1002/cjas.70059","DOIUrl":"https://doi.org/10.1002/cjas.70059","url":null,"abstract":"This study examines whether corporate involvement with the Sustainable Development Goals (SDGs) is associated with corporate tax avoidance (TA). Using a large international panel of publicly listed firms, we quantify SDG involvement through text analysis of sustainability and integrated reports, identifying explicit references to the SDGs. Tax avoidance is measured as a 3-year average difference between statutory and cash effective tax rates, based on standardized financial data. Pooled logistic regression models with country–year and sector fixed effects show a small but marginally significant positive association between SDG involvement and TA. A decomposition of the TA measure indicates that this association is driven by persistent differences between firms, while year-to-year changes within firms exhibit no detectable relationship. The effect size is economically limited but statistically robust. Overall, the results indicate that SDG communication and corporate tax behavior remain largely independent domains, even as global expectations for responsible corporate tax behavior continue to rise.","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"43 2","pages":""},"PeriodicalIF":0.9,"publicationDate":"2026-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/cjas.70059","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147683450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Communicating Green Practices and Family Firm Image in Booking.com: Influence on Perceived Hospitality and Hotel Visit Intention 在Booking.com上传播绿色实践和家族企业形象：对感知的好客和酒店访问意向的影响

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-03-23 DOI: 10.1002/cjas.70052

Matías Orellana-González, Orlando Llanos-Contreras, Eduardo Torres-Moraga, Manuel Alonso-Dos-Santos

{"title":"Communicating Green Practices and Family Firm Image in Booking.com: Influence on Perceived Hospitality and Hotel Visit Intention","authors":"Matías Orellana-González, Orlando Llanos-Contreras, Eduardo Torres-Moraga, Manuel Alonso-Dos-Santos","doi":"10.1002/cjas.70052","DOIUrl":"https://doi.org/10.1002/cjas.70052","url":null,"abstract":"An increasing number of companies in the hotel industry are embracing the integration of sustainable practices to gain an advantage in a competitive digital market, where online travel agencies are predominant. However, marketing literature remains divided regarding the effectiveness of communicating the green image of a hotel in relation to consumer response. This research aims to explore how communication of stimuli reflecting a green hotel image influences consumer response in terms of hospitality and visit intention, incorporating the study of family firm ownership as a communicational element. A quasi-experimental study was conducted on an online survey involving 453 people. Participants viewed stimuli in the form of fictitious hotel advertising, which included narrative and visual elements. Analysis of variance (ANOVA) was employed, complemented by linear regression analyses. In terms of the study's findings, on one hand, no significant results were found to dispel doubts regarding the effectiveness of a green image in obtaining a better response from consumers. On the other hand, communication of family firm image positively and significantly influences consumers in terms of perceived hospitality and intention to visit the hotel, maintaining its effect when communicated in conjunction with a green image. This study contributes to the literature on green branding by discussing the communicational effectiveness of a hotel's green identity as a commercial asset. It also advances the literature on branding for family businesses by suggesting signals that integrate both family and corporate identities. Lastly, it contributes to the literature on hospitality and tourism, particularly concerning the management of signals within online travel agencies.","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"43 2","pages":""},"PeriodicalIF":0.9,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/cjas.70052","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147568237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Communicating Green Practices and Family Firm Image in Booking.com: Influence on Perceived Hospitality and Hotel Visit Intention 在Booking.com上传播绿色实践和家族企业形象：对感知的好客和酒店访问意向的影响

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-03-23 DOI: 10.1002/cjas.70052

Matías Orellana-González, Orlando Llanos-Contreras, Eduardo Torres-Moraga, Manuel Alonso-Dos-Santos

{"title":"Communicating Green Practices and Family Firm Image in Booking.com: Influence on Perceived Hospitality and Hotel Visit Intention","authors":"Matías Orellana-González, Orlando Llanos-Contreras, Eduardo Torres-Moraga, Manuel Alonso-Dos-Santos","doi":"10.1002/cjas.70052","DOIUrl":"https://doi.org/10.1002/cjas.70052","url":null,"abstract":"An increasing number of companies in the hotel industry are embracing the integration of sustainable practices to gain an advantage in a competitive digital market, where online travel agencies are predominant. However, marketing literature remains divided regarding the effectiveness of communicating the green image of a hotel in relation to consumer response. This research aims to explore how communication of stimuli reflecting a green hotel image influences consumer response in terms of hospitality and visit intention, incorporating the study of family firm ownership as a communicational element. A quasi-experimental study was conducted on an online survey involving 453 people. Participants viewed stimuli in the form of fictitious hotel advertising, which included narrative and visual elements. Analysis of variance (ANOVA) was employed, complemented by linear regression analyses. In terms of the study's findings, on one hand, no significant results were found to dispel doubts regarding the effectiveness of a green image in obtaining a better response from consumers. On the other hand, communication of family firm image positively and significantly influences consumers in terms of perceived hospitality and intention to visit the hotel, maintaining its effect when communicated in conjunction with a green image. This study contributes to the literature on green branding by discussing the communicational effectiveness of a hotel's green identity as a commercial asset. It also advances the literature on branding for family businesses by suggesting signals that integrate both family and corporate identities. Lastly, it contributes to the literature on hospitality and tourism, particularly concerning the management of signals within online travel agencies.","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"43 2","pages":""},"PeriodicalIF":0.9,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/cjas.70052","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147568236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Beyond Privacy Calculus: Understanding Digital Contact Tracing Acceptance Through Surveillance Drift and Agency Theory 超越隐私演算：通过监控漂移和代理理论理解数字接触追踪的接受程度

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-03-22 DOI: 10.1002/cjas.70056

Félix Joly, Camille Grange, Renaud Legoux

{"title":"Beyond Privacy Calculus: Understanding Digital Contact Tracing Acceptance Through Surveillance Drift and Agency Theory","authors":"Félix Joly, Camille Grange, Renaud Legoux","doi":"10.1002/cjas.70056","DOIUrl":"https://doi.org/10.1002/cjas.70056","url":null,"abstract":"Digital contact tracing (DCT) has emerged as a promising tool for controlling infectious disease outbreaks, yet its adoption has been hampered by widespread privacy concerns. Prior research studies mainly rely on privacy calculus theory. We extend this view by integrating agency theory to explain how delegating sensitive data to government authorities generates anticipatory concerns about misuse. Building upon the social risk concept introduced in earlier DCT studies, we theoretically refine and contextualize surveillance drift concern, defined as an anticipatory belief that personal data collected for legitimate and time-limited public health purposes may be repurposed, prolonged, or expanded once the original emergency ends. We model this concern as a key mechanism linking privacy uncertainty and societal utility to DCT acceptance and examine how public health crisis-induced anxiety moderates these effects. A scenario-based experiment (N = 315) supports our model. Our findings advance theoretical understanding of how DCT acceptance emerges under conditions of delegation, uncertainty and crisis governance, while offering actionable insights for designing and communicating trustworthy digital public health systems.","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"43 2","pages":""},"PeriodicalIF":0.9,"publicationDate":"2026-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/cjas.70056","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147567986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Beyond Privacy Calculus: Understanding Digital Contact Tracing Acceptance Through Surveillance Drift and Agency Theory 超越隐私演算：通过监控漂移和代理理论理解数字接触追踪的接受程度

IF 0.9 4区管理学

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2026-03-22 DOI: 10.1002/cjas.70056

Félix Joly, Camille Grange, Renaud Legoux

{"title":"Beyond Privacy Calculus: Understanding Digital Contact Tracing Acceptance Through Surveillance Drift and Agency Theory","authors":"Félix Joly, Camille Grange, Renaud Legoux","doi":"10.1002/cjas.70056","DOIUrl":"https://doi.org/10.1002/cjas.70056","url":null,"abstract":"Digital contact tracing (DCT) has emerged as a promising tool for controlling infectious disease outbreaks, yet its adoption has been hampered by widespread privacy concerns. Prior research studies mainly rely on privacy calculus theory. We extend this view by integrating agency theory to explain how delegating sensitive data to government authorities generates anticipatory concerns about misuse. Building upon the social risk concept introduced in earlier DCT studies, we theoretically refine and contextualize surveillance drift concern, defined as an anticipatory belief that personal data collected for legitimate and time-limited public health purposes may be repurposed, prolonged, or expanded once the original emergency ends. We model this concern as a key mechanism linking privacy uncertainty and societal utility to DCT acceptance and examine how public health crisis-induced anxiety moderates these effects. A scenario-based experiment (N = 315) supports our model. Our findings advance theoretical understanding of how DCT acceptance emerges under conditions of delegation, uncertainty and crisis governance, while offering actionable insights for designing and communicating trustworthy digital public health systems.","PeriodicalId":47349,"journal":{"name":"Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration","volume":"43 2","pages":""},"PeriodicalIF":0.9,"publicationDate":"2026-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/cjas.70056","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147567789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0