企业社会责任如何缓和社交媒体中产品失效的不利影响?

IF 2 Q2 BUSINESS, FINANCE
Sonia Cho, Ka Wai Choi, S. Y. Ho, Dixin Wu
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引用次数: 2

摘要

研究问题:本文调查了企业社会责任(CSR)如何调节产品失败对推广公司产品推特的不利影响,从而影响销售增长。动机或理论推理:在社会契约理论下,高企业社会责任绩效企业在被认为履行了义务并满足了社会期望时,会获得社会认可和接受。当这些公司卷入产品故障等负面事件时,社会会更加宽容他们。测试假设:我们假设企业的企业社会责任表现调节了产品失败对推特情绪的负面影响,推特情绪增加会导致未来更高的销售增长。目标人群:我们专注于汽车行业,因为其庞大的消费者基础。我们对在美国运营的所有16家汽车制造商进行了抽样。采用的方法是:使用基于方面的情绪分析,我们从推特上识别了302718条关于汽车质量的推文,并提取了推文情绪。我们用汽车召回记录来代替产品故障。分析:采用多元回归检验我们的假设。研究结果:我们发现,企业的社会责任减轻了产品失败对推特上对产品质量的负面影响,从而促进了销售增长。我们的研究结果表明,企业社会责任强的公司收到的净正面推文明显多于企业社会责任弱的公司。此外,净正面推文增长10%与季度销售额增长0.43%有关([公式:见正文])。在三种企业社会责任类型中,治理企业社会责任对推特情绪的影响最大,环境企业社会责任第二,社会企业社会责任排名第三。本文通过改变社交媒体推特来调查企业社会责任对销售增长的影响,从而扩展了文献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
How Does Corporate Social Responsibility Moderate the Adverse Effects of Product Failure in Social Media?
The research problem: This paper investigates how corporate social responsibility (CSR) moderates the adverse effect of product failure on promoting tweeting about a firm’s products, which subsequently affects sales growth. Motivation or theoretical reasoning: Under the social contract theory, high-CSR-performance firms gain social approval and acceptance as they are perceived to have fulfilled their obligations and met society’s expectations. Society is more forgiving to these firms when they are involved in negative events such as product failure. The test hypotheses: We hypothesized that firms’ CSR performance moderates the negative effect of product failure on tweet sentiment and that the increase in tweet sentiment leads to higher future sales growth. Target population: We focused on the automotive industry due to its vast consumer base. We sampled all 16 car manufacturers that operate in the US. Adopted methodology: Using aspect-based sentiment analysis, we identified 302,718 tweets from Twitter about the quality of cars and extracted the tweet sentiment. We used the car recall records to proxy for product failure. Analyses: Multivariate regressions were used to test our hypotheses. Findings: We found that firms’ CSR mitigates the negative effect of product failure on tweet sentiment about product quality and, subsequently, promotes sales growth. Our findings show that firms with strong CSR received significantly more net positive tweets than did those with weak CSR. Moreover, a 10% increase in net positive tweets was associated with a 0.43% increase in quarterly sales growth ([Formula: see text]). Of the three CSR types, governance CSR exerted the strongest effect on tweet sentiment and environmental CSR the second, while social CSR ranked the third. This paper extends the literature by investigating the effect of CSR on sales growth by altering social media tweeting.
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来源期刊
CiteScore
1.20
自引率
0.00%
发文量
19
期刊介绍: The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.
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