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Full-Text Articles in Business
Cross-Cultural Differences In Concrete And Abstract Corporate Social Responsibility (Csr) Campaigns: Perceived Message Clarity And Perceived Csr As Mediators, Soojung Kim, Jiyang Bae
Cross-Cultural Differences In Concrete And Abstract Corporate Social Responsibility (Csr) Campaigns: Perceived Message Clarity And Perceived Csr As Mediators, Soojung Kim, Jiyang Bae
Communication Faculty Publications
Guided by Hofstede’s (Culture’s consequences: Comparing values, behaviors, institutions, and organizations across nations, 2001) cultural value of uncertainty avoidance, this study tests whether the effect of concrete vs. abstract CSR campaign messages on attitude toward the company and purchase intention varies by cultural difference in uncertainty avoidance and whether such effect is mediated by the perceived clarity of the message and perceived CSR. Lab experiments were performed in the U.S. and South Korea with American and Korean college students. Two-way ANOVA results revealed the relative advantage of concrete message on attitude toward the company and purchase intention among Koreans (vs. …
Starbucks: Social Responsibility And Tax Avoidance, Katherine Campbell, Duane Helleloid
Starbucks: Social Responsibility And Tax Avoidance, Katherine Campbell, Duane Helleloid
Management Faculty Publications
This instructional case is designed to explore how accounting choices, and specifically tax minimization practices, should consider a company's overall strategy and positioning within multiple stakeholder groups. Starbucks had been successful in growing its stores and presence in the United Kingdom (UK), and described the profitable growth to investors as something it wanted to build on in other international markets. However, in its 15 years of operations in the UK, the company had paid UK corporate income taxes only once. Using a combination of legal tax avoidance practices (e.g., transfer prices, royalty payments, interest expense), Starbucks UK had effectively shifted …