- Research Article
1
- 10.1080/14783363.2025.2540305
B Corp certification: true commitment or interest?
- Aug 02, 2025
- Total Quality Management & Business Excellence
- Elsa Diez-Busto + 2 more +2
B Corp certification: true commitment or interest?
Purpose This article aims to analyze whether the B Corp certification process is homogeneous for all companies, regardless of their size and sector. Design/methodology/approach A survey was conducted among B Corps in Spain, and Rasch measurement theory was applied to analyze the data. Findings The results indicate that the motivations and barriers to certification are similar among companies of different sizes and sectors. Also, the spillover effects of certification do not vary significantly across sectors. However, firm size influences one of these effects, with larger firms experiencing a significantly greater positive impact on the working conditions of their employees. Practical implications The findings provide useful insights for policymakers and organizations looking to improve support mechanisms for companies undergoing B Corp certification. Understanding the common challenges and benefits can help in designing tailored sustainability policies. Originality/value This research contributes to the literature on business certifications by providing empirical evidence on how company characteristics influence the B Corp certification process.
B Corp certification: true commitment or interest?
B Corp certification: true commitment or interest?
ISO 9001:2000 for Donaldson membrane plant
ISO 9001:2000 for Donaldson membrane plant
Managing Ambidexterity Using Networking Perspective – Added Value or Necessity? Empirical Evidence from Poland
The manager of the 21st century is expected to succeed in an environment strongly characterized by unprecedented volatility, uncertainty, complexity, and ambiguity (VUCA). In fact, today’s business environment consists of contradictory pressure and tensions, where competitive advantage could be gained by ambidextrous activities. The concept of ambidexterity has already been discussed by many scholars, but still little is known about managerial practice and actions that are useful for finding the balance between the paradoxes that have been identified at that level. Although there are different tensions, dynamic and evolving according to the changes observed in the environment: more volatile, uncertain, complex, and ambiguous, the pressure to remain flexible and simultaneously maintain the plan of development, seems to be essential. In recent research studies, networking perspective is mentioned as one of areas worth exploring while analyzing the concept of ambidexterity. For that reason, the main goal of this chapter is to investigate if networking is one of the factors useful for managing ambidexterity. To gain deeper insight, we investigated further, searching for the factors essential for managing ambidexterity: we compared the research results between companies of different sizes to identify any regularities. We focused on ambidexterity reflected by managerial practice where stability/plans and flexibility are implemented simultaneously. We investigated 150 managers using paper-and-pencil interviewing. Our research results confirmed that networking could be one of the main approaches having an impact on ambidextrous activities. However, we cannot conclude that companies are obliged to apply a networking perspective to be ambidextrous, although it could be recommended. Further analysis of companies of different sizes revealed the relationship between ambidexterity and networking in case of small and large companies, and no relation in medium-sized enterprises.
Read moreDeveloping a Concept Map for Rasch Measurement Theory
The purpose of this paper is to identify and describe the key concepts of Rasch measurement theory (Rasch G, Probabilistic models for some intelligence and attainment tests. Danish Institute for Educational Research, Copenhagen. (Expanded edition, Chicago: University of Chicago Press, 1980), 1960/1980). There have been several taxonomies describing item response theory (Kim S-H et al., A taxonomy of item response models in Psychometrika. In: Wiberg M, Culpepper S, Janssen R, Gonzales J, Molenaar D (eds) Quantitative psychology: 83rd annual meeting of the Psychometric Society. Springer, New York City, pp 13–23, 2019; Thissen D, Steinberg L, Psychometrika 51:567–577, 1986; Wright BD, Masters GN, Rating scale analysis: Rasch measurement. MESA Press, Chicago, 1982), and this paper extends these ideas with a specific focus on Rasch measurement theory. Rasch’s measurement work reflects a key milestone in a paradigmatic shift from classical test theory to item response theory (van der Linden WJ, Handbook of item response theory, volume 1: models. CRC Press, Boca Raton, 2016). We include a categorization of measurement models that are commonly viewed as Rasch models (dichotomous, rating scale, partial credit, and many-faceted), as well as extensions of these models (mixed, multilevel, multidimensional, and explanatory models). Georg Rasch proposed a set of principles related to objectivity and invariance that reflect foundational concepts underlying science. Rasch measurement theory is the application of these foundational concepts to measurement. Concept maps provide useful didactic tools for understanding progress in measurement theory in the human sciences, and also for appreciating Rasch’s contributions to current theory and practice in psychometrics.
Read moreDIGITALNA TRANSFORMACIJA FINANCIJSKOG MENADŽMENTA
<p>This paper provides a critical overview of contemporary knowledge of the impact of digital transformation on the financial management of companies of different sizes and different sectors. It analyses key technologies that are shaping the new financial environment, artificial intelligence, automated reporting systems and predictive analytics of large databases. A special focus is placed on changes in planning, control and financial decision-making processes, as well as new forms of performance and risk monitoring. The paper points out that digital transformation enables faster and more accurate processing of financial information, reduction of operating costs and increase of overall business transparency. At the same time, it highlights that companies face challenges related to high initial investments, a lack of digital competences and the need to adapt to legislative frameworks. By analyzing secondary sources and relevant literature, it is determined that the<br />effectiveness of digital transformation depends on the level of integration of technology into strategic goals and organizational culture of the company. It is emphasized that the digital transformation of financial management is a key prerequisite for long-term competitiveness, sustainability and resilience of companies to growing market challenges.</p>
Read moreSustainable Value and Cleaner Production – research and application in 19 Portuguese SME
Sustainable Value and Cleaner Production – research and application in 19 Portuguese SME
The Relative Size and Distribution of the Shareholdings of the Life Insurance Corporation of India 1957-63
The state-owned Life Insurance Corporation of India (LIC) is known to be the largest shareholder in many companies in the private sector of Indian industry. A great deal of curiosity has been shown about the relative size Of ite shareholding, particularly equity holdings. Only some very fragmentary information is, however, available about their relative size and no information whatsoever is available about their distribution among companies of different size and category. This paper attempts to fill these gaps in the available data. The results will be found to be of wide interest from the viewpoints of corporate control, corporate finance and the institutional development of the share market in India.
Read moreEFEITO DA ORIENTAÇÃO EMPREENDEDORA SOBRE A PERFORMANCE ORGANIZACIONAL
A relação entre Orientação Empreendedora (OE) e Performance Organizacional (PO) ainda é bastante discutida em publicações nacionais e internacionais da área de empreendedorismo e estratégia organizacional. No entanto, o tipo de efeito pode ser diverso dependendo do contexto analisado. O objetivo desse artigo é investigar a força da relação entre as dimensões da OE e o efeito direto da OE sobre a PO. A pesquisa survey reuniu 252 respostas obtidas por um questionário do tipo Likert de cinco pontos. Os dados foram analisados a partir da Modelagem de Equações Estruturais, além de outros testes estatísticos que comprovaram o efeito positivo e significativo das hipóteses propostas. Os resultados sugerem avanços no desenvolvimento de novas pesquisas teórico-empíricas que indiquem modelos robustos de mensuração envolvendo as dimensões da OE e da PO. O desenvolvimento da região foi influenciado pela cultura europeia, de vocação empreendedora e de empresas com atributos de proatividade, inovatividade e competitividade. Como contribuição, esse estudo demonstra o efeito positivo da OE sobre a PO na perspectiva de funcionários de empresas de diversos portes e setores localizadas na região nordeste do estado do Rio Grande do Sul/RS.
Read morePatient Reported Outcome Measures for Rheumatoid Arthritis Disease Activity: Rasch measurement theory to identify items and domains
ObjectivesDisease activity (DA) monitoring is a standard of care in RA. There is demand for achieving this through patient-reported outcome measures (PROMs). The aim of this study was to determine which items could be used to measure the construct of RA DA, by analysing legacy PROMs, using Rasch measurement theory (RMT) analyses.MethodsQuestionnaires including 10 legacy PROMs were sent to people with RA to create original and validation datasets. Items were grouped according to OMERACT domains and analysed using principal component analysis. Based on separate domain RMT analyses of the original dataset, domain-level testlets were assessed to determine which items measure the construct of RA DA. The result was then replicated in confirmatory factor analyses bifactor models and RMT analyses of the validation dataset. Psychometric properties of legacy PROMs were also assessed in the original dataset.ResultsThe total sample size was 691 (original: 398, validation: 293). The Patient global domain was split into General health and Disease activity domains under RMT. General health and Fatigue domain items measure a separate construct to the construct of RA DA. A set of 12 Pain, Disease activity, Tenderness and swelling, Physical functioning and Stiffness domain items can be used to measure the construct of RA DA. No legacy PROMs fully fit the Rasch measurement model.ConclusionGeneral health and Disease activity domain items are not interchangeable. Twelve items form an item pool that can be used to measure the construct of RA DA. Legacy PROMs should not be recommended for use.
Read morePatients’ experiences of continuity of care: What is needed and how can it be measured?
Aim: The overall aim for this thesis was to explore continuity of care through patients’, family carers’, and health care personnel’s perceptions, and to develop and evaluate a patient-reported experience measure of continuity of care. Method: This thesis consists of four studies; I have a qualitative explorative design and II have a qualitative descriptive design, whereas III and IV are methodological studies. In studies I and II, data were collected from four geographically disparate areas in Sweden; in studies III and IV, data were collected in one of these areas. Data were collected using individual (I, II, III), focus groups, pair interviews (II), and questionnaires (III, IV). Data were analyzed using constructivist grounded theory (I), conventional content analysis (II), and according to classical test theory (III), and Rasch measurement theory (IV). Results: For patients to experience continuity of care, all aspects were interconnected, as access to tailored information was essential for gaining mutual understanding regardless of who was performing a care task. This required clarity in responsibilities and roles, interprofessional collaboration, and a trusting relationship over time and space between each link in the patient’s care trajectory (I). Further, Study II showed that to achieve continuity of care, professional and cross disciplinary cooperation at micro, meso and macro levels were needed. Continuity of care is dependent on long-term and person-centered relationships, dynamic stability in the organizational structure, and shared responsibility for cohesive care enabling uniform solutions for knowledge and information exchange (II). Studies III and IV resulted in the Patient-Experienced Continuity of care Questionnaire (PECQ). The instrument contains 20 items measuring four dimensions of continuity of care: Information (four items), Relation (six item), Management (five item), and Knowledge (five item). Overall, the PECQ showed satisfactory measurement properties according to classical test theory and Rasch measurement theory (III, IV) regarding factor structure, unidimensional, local independence, response category function, differential item functioning for age and sex, and internal consistency reliability. Conclusion: Continuity of care is perceived as multidimensional, containing several important aspects working in synergy and varying over time. To achieve continuity of care, information and knowledge sharing need to cross disciplinary and organizational boundaries. Collaborative responsibility is needed, vertically through all levels of the system, instead of focusing on personal responsibility horizontally. The PECQ can provide information on different dimensions of continuity, useful for driving quality improvements in the primary care context.
Read morePsychometric properties of the Beliefs About Adults with ID Scale in American physicians: Application of classical test and Rasch measurement theories.
Physicians' erroneous assumptions about individuals with intellectual disability (ID) negatively impact the quality of care provided to this population. This study aimed to investigate the psychometric properties of the Beliefs About Adults with ID (BAID), an instrument we developed for measuring physicians' erroneous assumptions about adults with ID. Two hundred ninety-two American physicians participated. Classical test theory and Rasch measurement theory were used to refine the scale (through item analysis, exploratory factor analysis, infit and outfit mean-squares statistics, and differential item functioning) and investigate its psychometric properties (functioning of the response scale, reliability, and validity). The BAID provided a unidimensional, reliable, valid, and precise measure in assessing high levels of erroneous assumptions. It showed convergent and divergent validity with the different factors of a scale measuring attitudes towards ID. The BAID items were discriminant, non-redundant, unambiguous, and invariant across gender and previous ID training. The BAID response scale was found to be appropriate for measuring physicians' erroneous assumptions about adults with ID. BAID is a brief instrument with good psychometric properties to assess erroneous assumptions about adults with ID in physicians of different genders and who have/have not previously received ID training. Therefore, it might be helpful for research and medical education purposes.
Read moreExploring the dimensionality of the 5C positive youth development very short form using Rasch measurement theory in Swedish upper secondary school contexts.
The 5C Positive Youth Development Very Short Form (PYD-VSF) was designed as a user-friendly tool to assess positive youth development. This study examined the dimensionality using Rasch measurement theory on data from 430 upper secondary school pupils in southern Sweden. A Swedish version of the tool was developed through dual-panel translation and cognitive interviews. Findings from psychometric testing indicated multidimensionality, showing support for a post hoc two-dimensional structure with the following components: Self-worth (Competence, Confidence, and Connection) and Pro-social (Character and Caring). These two constructs were distinct yet related, suggesting that Self-worth may be a prerequisite for Pro-social development. Systematic gender variance was also observed, although with a negligible impact on score interpretation. The identified constructs align with ongoing discussion about agency and resilience in relation to young persons' health. Further research is recommended within the PYD framework, with priority given to the use of standardised and validated instruments to clarify how these constructs may both strengthen young persons in the present and buffer against future adverse outcomes.
Read moreA Questionnaire for Assessing User Satisfaction With Mobile Health Apps: Development Using Rasch Measurement Theory
BackgroundMobile health (mHealth) apps offer great opportunities to deliver large-scale, cost-efficient digital solutions for implementing lifestyle changes. Furthermore, many mHealth apps act as medical devices. Yet, there is little research on how to assess user satisfaction with an mHealth solution.ObjectiveThis study presents the development of the mHealth Satisfaction Questionnaire and evaluates its measurement properties.MethodsRespondents who took part in the Health Integrator Study and were randomized to use the Health Integrator smartphone app for lifestyle changes (n=112), with and without additional telephone coaching, rated their satisfaction with the app using the new 14-item mHealth Satisfaction Questionnaire. The ratings were given on a 5-point Likert scale and measurement properties were evaluated using Rasch measurement theory (RMT).ResultsOptimal scoring was reached when response options 2, 3, and 4 were collapsed, giving three response categories. After omitting two items that did not fit into the scale, fit residuals were within, or close to, the recommended range of ±2.5. There was no differential item functioning between intervention group, age group, or sex. The Person Separation Index was 0.79, indicating that the scale’s ability to discriminate correctly between person leniency was acceptable for group comparisons but not for individual evaluations. The scale did not meet the criterion of unidimensionality; 16.1% (18/112) of the respondents were outside the desired range of −1.96 to 1.96. In addition, several items showed local dependency and three underlying dimensions emerged: negative experiences, positive experiences, and lifestyle consequences of using the mHealth solution.ConclusionsIn times where mHealth apps and digital solutions are given more attention, the mHealth Satisfaction Questionnaire provides a new possibility to measure user satisfaction to ensure usability and improve development of new apps. Our study is one of only a few cases where RMT has been used to evaluate the usability of such an instrument. There is, though, a need for further development of the mHealth Satisfaction Questionnaire, including the addition of more items and consideration of further response options. The mHealth Satisfaction Questionnaire should also be evaluated in a larger sample and with other mHealth apps and in other contexts.Trial RegistrationClinicalTrials.gov NCT03579342; http://clinicaltrials.gov/ct2/show/NCT03579342.
Read moreDevelopment and Preliminary Validation of an Instrument to Measure Symptoms and Impacts in Patients with Proliferative Diabetic Retinopathy
IntroductionFollowing a review of patient-reported outcome (PRO) instruments in the literature, existing PRO instruments may not adequately capture the experience of receiving treatment for proliferative diabetic retinopathy (PDR). Therefore, this study aimed to develop a de novo instrument to comprehensively assess the patient experience of PDR.MethodsThis qualitative, mixed-methods study comprised item generation for the Diabetic Retinopathy-Patient Experience Questionnaire (DR-PEQ), content validation in patients with PDR, and preliminary Rasch measurement theory (RMT) analyses. Adult patients with diabetes mellitus and PDR who received aflibercept and/or panretinal photocoagulation within 6 months of study initiation were eligible for participation. The preliminary DR-PEQ comprised four scales: Daily Activities, Emotional Impact, Social Impact, and Vision Problems. DR-PEQ items were generated using existing knowledge of patient experiences in PDR and conceptual gaps identified from existing PRO instruments. Patients indicated the level of difficulty conducting daily activities and frequency experiencing emotional impacts, social impacts, and vision problems attributed to diabetic retinopathy and its treatment in the past 7 days. Content validity was evaluated in two rounds of in-depth, semi-structured patient interviews. Measurement properties were investigated via RMT analyses.ResultsThe preliminary DR-PEQ comprised 72 items. Overall, mean (SD) patient age was 53.7 (14.7) years. Forty patients completed the first interview; of these, 30 completed the second interview. Patients reported that the DR-PEQ was easily understood and relevant to their experience. Minor revisions, including removal of the Social Impact scale and addition of a Treatment Experience scale, were implemented to generate 85 items spanning four scales: Daily Activities, Emotional Impact, Vision Problems, and Treatment Experience. RMT analyses provided preliminary evidence that the DR-PEQ performed as intended.ConclusionThe DR-PEQ evaluated a broad spectrum of symptoms, functional impacts, and treatment experiences relevant to patients with PDR. Additional analyses are warranted to evaluate psychometric properties in a larger patient population.Supplementary InformationThe online version contains supplementary material available at 10.1007/s12325-023-02447-8.
Read moreThe importance of specific open innovation practices for radical innovations within companies of different sizes
PurposeThe prevailing view in the existing literature is that open innovations (OI) increase the innovative performance of enterprises. The author examines whether the same OI practices are equally important for sole entrepreneurs, micro firms, small firms, medium-sized and large enterprises in introducing radical innovations and which set of OI practices is best for a firm, given the firm's size.Design/methodology/approachIn this study probit models were used on a sample of 915 innovative Serbian enterprises.FindingsOI is important for all enterprises introducing radical innovations. However, not all OI practices are equally effective in each enterprise size group. The set of OI practices leading to radical innovations depends on the firm size. Cooperation with others is not important for sole entrepreneurs and micro and large companies in introducing radical innovations. Still, cooperation's role is predominant in small and medium-sized enterprises. Also, certain OI practices are important for all enterprises, whilst others do not contribute to radical innovations, regardless of the firm size.Practical implicationsOwners/managers can save considerably by avoiding the allocation of resources to OI practices that result in little to no contribution to radical product commercialisation. At the macroeconomic level, these findings can help policymakers create adequate (tailor-made) public policies to achieve innovation in each specific group of firms.Originality/valueThis study demonstrates that not all OI practices are equally important for achieving radical production solutions in each group of enterprises.
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