The Dynamic of Value Co-Creation and its interrelationship with employer branding: a study
on the hotel industry in Oman
Zahra Sultan Al Habsi
Brunel University London, UK
Ray Hackney
Brunel University London, UK
Bidit Dey
Brunel University London, UK
Abstract
The paper aims to assess the value co-creation associated with employer branding in
corporate citizenship context in the hotel industry for internal stakeholders within the
corporate. A qualitative interview (semi-structured) method was conducted during a sixmonth period of fieldwork conducted in three Hotels in Oman to obtain stronger findings.
This paper analyses and explains the dynamics of value co-creation and examines the
interrelationship with CC and employer branding. In doing so this paper elaborates on
the factors that constitute the value co-creation and how and to what extent the cocreation of value influences employer branding.
Introduction
Corporate citizenship (CC) is considered to be an outcome of socially responsible corporate
culture and practices and, hence, holds significant managerial and research implications
(Carroll, 1999; Sheehan 2013; Zayas-Ortiz, Rosario, Marquez, & Colón Gruñeiro 2015). In
recent times, CC has been investigated in a number of different sectors, including both the
tobacco and energy industries (Palazzo and Richter, 2005; Ahmad, Rezaei, Tavasszy, & Brito,
2016) and in education (Raineri and Paillé, 2015), indicating its growing importance in across
the spectrum. Hence, it is noticed that the interrelationship between CC and corporate social
responsibility (CSR), and its impact on organisation’s internal and external stakeholders, has
attracted significant research interest (Maignan and Ferrell, 2001; Lock and Seele, 2016).
Nevertheless, although CC and CSR are recognised as being integral to an organisation’s
dynamics and the way in which it interacts with internal and external stakeholders, there is
currently a limited understanding of how these factors influence the way in which
an
organisation engages with internal stakeholders – i.e its employees (Drumwright, 1994; Brown
and Dacin, 1997; Menon and Menon, 1997). It is suggested that internal stakeholders’
satisfaction and performance are key to developing a sustainable organisational image (Epstein
and Roy, 2001) and employer branding (Foster, Punjaisri and Cheng, 2010). Furthermore,
employees, along with other internal and external stakeholders, contribute to the value cocreation process (Payne, Storbacka, Frow, 2014). Current literature on value co-creation
(Ramaswamy, 2008; Dey, Newman, Prendergast, 2011; Jamali, El Dirani and Harwood, 2014)
1
and internal marketing/branding (Gummesson, 1997; Näppä, Farshid and Foster, 2014; Moon,
Lee and Oh, 2015) indicates to the importance of employees’ roles in value creation for both
the organisation and its internal and external stakeholders. Whilst research on organisational
endeavours, in terms of their contribution to employees’ satisfaction and personal development,
has enriched the current management literature (Business Wire, 2005; Kang, Lee and Huh,
2010), there is a paucity of scholarly works on how an organization’s undertaking of CSR, and
its emergence as a responsible corporate citizen, impact on employees’ perceptions of, and
influence on, the value co-creation process. This also contributes to the existing literature of
value co-creation (Ravald and Grönroos, 1996; Prahalad and Ramaswamy, 2004; Ramaswamy,
2008; Dey, Newman, Prendergast, 2011) and employer branding (Balmer, 2001, Petkovic,
2008). In particular, the dynamics related to CC, CSR and value co-creation need further
examination, as there is limited empirical evidence of this in the current literature. Whilst a
partial understanding in this regard can be obtained from the tourism and hospitality literature
(Gil, Jiménez and Lorente, 2001; Waddock & Mclntosh, 2009; Matten & Crane, 2005),this
does not fully capture the interrelationship between CSR and value co-creation (Logsdon and
Wood, 2002; Davies, 2003; Aguilera, Rupp, Williams, & Ganapathi, 2007; Galbreath, 2009).
This paper seeks to address this research gap by assessing how, and to what extent,
organisational behaviour with regards to CC and CSR towards the external community will
enhance employees’ satisfaction and performance, leading to sustainable employer branding. In
doing so, the research aims to develop a more holistic understanding of value co-creation
within the organisation with respect to the hotel industry of Oman. The tourism sector in the
Sultanate of Oman has been identified as one of priority sectors for economic diversification
and employment creation. Moreover, tourism has received growing interest from the
government in their strategic plan of 2016 – 2020, as well as in the national vision 2040
("Diversification Is Long-Term Strategic Plan Of Oman's Ninth Five Year Plan").The
development of a sustainable tourist industry is crucial is also crucial for the socio-economic
development of Oman. As such, the success and sustainability of the tourism industry and its
operations would depend on how Oman’s fragile and unique environment is managed
(Subramoniam, Al-Essai, Al-Marashadi & Al-Kindi, 2015).
Literature Review
Corporate Citizenship (CC)
According to Logsdon and Wood (2002), the term CC was first introduced and used in 1980s
by American businessmen. Traditionally, CC was considered to be one of the operational
elements of CSR (Carroll, 1999). However, the concept of CC has expanded over the last
decade, which has resulted in a different understanding of CC. Therefore, it is very important
for businesses to position themselves within society. Hence, a different understanding of CC
exists within the business environment; Backhaus (2002) stated that it is important that CC has
a clear role in the business strategy. He continued that this can be achieved by the corporates by
using their own expertise to show their contribution and progress towards society and the
environment, and benefits the business itself. Although the marketing literature focuses more
on customers as they are the key stakeholders (Fry and Polonsky, 2004), this does not reflect
the needs and demands of all stakeholders (Miller and Lewis, 1991; Maiagnan, Ferrell &
Ferrell 2005). Due to this, Ferrell (2004) stated that organizations must also pay attention to
other stakeholders’ groups, not only customers on their marketing strategy. The Marketing
Association (2004) stated that marketing is an organizational function and process for creating,
communicating and delivering value to their customers and for managing long lasting
relationships which benefit both the organization and its stakeholders. To gain a better
understanding of how CC embedded in corporate CRS strategy can lead to value co-creation
2
for internal and external stakeholders. The following section is focusing on the value cocreation literature.
Value Co-Creation
Prahalad and Ramaswamy (2004) challenge the traditional value chain concept of Porter
(1985), as it does not explicitly consider customers’ role in the value creation process. They
argue that all parties involved in the production and consumption processes exchange resources
and ideas to create value and hence value creation is not the result of producers’ endeavour
alone. This is also argued by Vargo and Lusch (2008) who suggest that customers, are involved
in the value creation process, whereas (Grace and Lo Iacono, 2015) argued that internal and
external customers both have the same fundamental of value agenda involved in the value cocreation.
Although one of the fundamental assumptions of SD (Service Domain) logic (Vargo and
Lusch, 2006) is based on the co-creation of value, more recent scholarly works (Ponikowski,
Voors, Anker, Bueno, Cleland, Coats & Jessup, 2015; Heinonen, Strandvik & Voima, 2013)
have criticised the notion due to a lack of emphasis given on consumer led value creation.
Value-co-creation should be characterized through the roles of the customer and the firm and
recognition of the value spheres that include the firm and the customer (Grönroos and Voima,
2013). Nevertheless, value co-creation still remains an elusive concept. While scholars in this
field hold different opinions regarding the nature and modality of value co-creation, existing
models (e.g Prahalad and Ramaswamy, 2004; Chen and Nath, 2004; Anderson and Rosenqvist,
2007) offer a wide range of perspectives on this process.
Value can also be co-destructed. Due to contextual limitations, resource constraints (both
operant and operand) at the customer end, or inappropriate design/marketing strategies by the
producers, the value-in-use of a product may be diminished (Plé and Cáceres, 2010; Smith,
2013). For instance, lack of technical knowledge and financial constraints have been identified
as the major impediments to ICT use at the BoP (Dey, Newman& Prendergast, 2011). The
value of the intangible asset, the brand, is made up on many components, one of them being
employees (Farmer, McCabe, Lord, Tutt, Johnson, Richardson, & Martin, 2005). Subsequently,
this paper is aiming to understand and explore the value associated with employer branding in
CC & CSR context for the internal stakeholders of the organisation.
Employer Branding
Employer branding falls within the broader school of study surrounding strategic human
resource management (Panczuk and Point 2008), it is a deeply sought after solution to talent
management systems within human resource marketing and is used within communications
strategies that aim to attract candidates that fit into an organization’s culture, as well as perform
well within the organizational setting. According to the Stakeholder theory value delivered to
various stakeholder groups does not always need to be economic value; socio-economic value
can also be exchanged between stakeholders (Freeman & Hasnaoui, 2011). When value is not
taken to solely be economic value, it is important to understand the wants or goals of each
particular stakeholder in order to determine how value can be delivered to these stakeholders in
ways that are not only through the delivery of economic value (Bruni and Zamangni; 2007).
Recognition from numerous studies has also shown that CSR has a positive effect on employee
motivation and attitudes towards their work place. Studies by Turban and Greening (1997);
Brammer, Millington, & Rayton (2007); Galbreath, (2010); Lin, Chen & Peng (2012) have all
indicated that the CSR activities undertaken by a business have become an important criteria in
employee job selection. Similar studies conducted by Brammer, Millington, & Rayton (2007)
have found a positive relationship between CSR and employee commitment, while bettering
the organizational brand image.
3
Research Method
Pilot interviews were conducted. This helped in refining and improving the interview protocol.
Before conducting interviews, the researcher has chosen to experience the hospitality services
of all the three hotels. A total of 35 interviews were conducted with three different levels of
participants in Oman. By doing this and getting closer to the service provider, it helped to get a
thorough understanding of how hotels operate in Oman and 'how' and 'why' they adopt CC to
create value for stakeholders. With regards to data analysis, after the data collection was
completed, each interview transcript was analysed in a thematic way of coding. Concerning
data management and ensuring good research quality, the researcher has recorded all interviews
to store all the participants’ points and feedback. With regards to data analysis, the researcher
has adopted NVivo since the data is more subjective and is gathered through interviews.
Findings
The hotel industry in Oman has experienced remarkable progress for the last five years, and it
just started to grow and to contribute to the local economy of Oman. Interviews have indeed
shown the demands of the hotels in Oman as the tourism rate is increasing every year. Based on
the findings, three major categories associated with CC and CSR were identified; employee,
employer branding and value co-creation.
Employees, Satisfaction, Performance and Loyalty
Intangibility is one of the inherent characteristics of service concerns (Blankson and Kalafatis,
1999). While service organisations inherently suffer from the intangible nature of their product
offerings, the context and nature of internal marketing within an organisation is also
characterised by processes and intangible outcomes, which further complicates employee
engagement and service delivery. In this research, the problems surrounding intangibility of
service processes and employee-employer engagement and their subsequent outcome have been
noticed. When it comes to exploring the impact of adopting CC and CSR on employees’
satisfaction, performance and loyalty, it becomes apparent that employees are not in full control
over the issues and often they are unable to comprehend what they can achieve. They also do
not find such measures directly making tangible impacts on their promotion/remuneration. As
one of the respondents explains “that is the passion that I have, not to get financial rewards but
to see others getting the benefits”
When they were asked: Do you feel you are directly or indirectly involved in promoting
environmentally friendly policies within your job role? How? What are the key areas?
As stated by participant (P 4) “I think it makes you respect, and be more thankful for what you
have, as it helps you to understand the challenges and the difficulties what society is going
through. Not only us as a human being, but also what the producers have to go through,
farmers and breeders, and what animals had to go through. For certain things, it's not very
pleasant. So it brings you to a better understanding of nature and to respect all stakeholders
within this environment”.
Thus, this reflects that the employees are being informed and advised by the management and
in a way, it expresses how they are getting value indirectly as the actions the organisations are
doing towards the environment is respecting all stakeholders within the environment. The
above statement which, by and large, reflects the opinions of the employees underscore the fact
that there is general appreciation for hotel’s CSR and CC initiatives. In parallel to the above,
regarding creating awareness and concerning about the quantity of raw material required by the
hotels as well as using hotel resources participant (P 11)“To make sure what we spend, what
we buy is dedicated to the right products. Is also one of the organisational cultures that
employees are doing it with passion as they know the why they are doing that and happy to be
involved.” Also, the awareness was shown while ordering the raw material, as well as using
resources according to Participant (P 4) “We order basically what we need. And we ensure as
4
best as we can, that we bought is used appropriately and not wasted” and “It's a change that
helped to change the bad behaviour towards environment”
From the above statements, it can be understood that the awareness helps to motivate the
employees to implement sustainable approaches and appreciate the value that they are getting
out of it. Therefore, this led to creating self-satisfaction for the employees, as the hotel is
welcoming the ideas that result in contributing to the sustainability in different ways, starting
from minimising the use of resources to helping society and protecting all stakeholders.
Value creation can take numerous forms and, as mentioned earlier, value creation in this paper
aims at value created within a profit and non-profit sense. Value creation can have broader
societal implications, such as environmental or social benefits that may not directly profit the
business, but will benefit the society as a whole. The creation of value will always need to
remain sustainable, (e.g. Hart and Milstein, 2003) argue that sustainable value creation must
take into account value created for the broader society that benefits external stakeholders of the
business. And this was apparent from the data collected, although some of the participants think
this is a barrier to achieving their tasks.
Employer Branding
Employer branding is believed to allow businesses to develop more sustainable workforces
through decreased staff turnover rates and increased staff retention level (Backhaus and Tikoo,
2004). The ways in which companies can create successful employer branding strategies are
when they are generated to appeal to the sort of staff being sought. The use of employer
branding as an HR strategy is not uncommon (Mosley, 2007). However, employer branding has
increasingly taken up a role as a marketing activity as well. As stated by the participant (P 3),
who is at top management level in case A “Although hotels operation may be complicated still,
their primary concern is to show and prove their engagements to all stakeholders”…..
Thus such message reflects the knowledge and the brand image about the importance of
sustainability. Likewise, (P 21) “Giving back to the community is what gives the return”. And
“events and social activities is one of the priorities that hotels involve the employee in.”
The initiatives they are taking are mainly trying to make awareness among internal
stakeholders as well as external stakeholders. The concept of CSR and CC are both widely used
but under different names and activities (1). This has led to the creation of a suitable brand
image for the employer, although there are still some activities that may not be clear to
audience that it is as a sustainable within the hotel but in its contents helped at least minimising
the negative impact towards the environment as well as society in playing a significant role in
protecting the environment. As mentioned by participant (P 35) “Such product and services
that are not sustainable is that the packing of the products. However, this was difficult to
change due to the brand image, but the change was within the content and the ingredients of
the product, which are more organic, as well as fewer chemicals, and the wrapping was with
recycled or fabric”, which is environmentally friendly characteristics or features.
Although all the three hotels are committed to the use of local products to enhance the local
economy of the country, still, at some point, the brand image requirement might demand more
to be added to the local made. To manage the brand, image managers need to realise the
messages that the brand communicates to customers (Whelan and Wohlfeil, 2006). Due to the
standardisation of branding for the international market, there is a standardised strategy that
copes with the nature of the industry that includes several variables such as operation,
distribution, needs as well as company's position (Yip, 1989; Gupta, Grant, & Melewar, 2008).
1
Note: The names of the activities and social events are not mentioned to ensure that the anonymity of the
hotels is preserved. l
5
Hence, these cases are for hotels which are internationally known, and they have different
branches over the world, as stated by Participant (P 5) “we noticed that the experience of the
employees who worked somewhere in Europe, Australia and the USA are more into social
initiatives”. This is due to, as stated by participant (P 22), “The fact that the governments of
those countries are motivating all corporates to take part in contributing to global warming.
Also, they assign tax for the companies that they create pollution. This has helped companies to
come up with the new idea to protect the environment, as well as reduce the cost and pay less
tax to the government. Also, the population growth, which has led these countries to take part
as an instant solution for protecting the environment, as they are more advanced and
developed countries. However, these governments also have encouraged their nations to take
part in protecting the environment, starting for the households in dividing the waste and at
their schools they taught children and informed them of the climate change”. Moreover, as in
Oman further measures need to be taken.
Similarly, participant (P 3), who stated that "CSR is one of the important factors that
corporates considered in their strategy, as they are very concerned and cautious about the
environment". Therefore, hotels are committed to giving back to communities and contribute to
protecting the environment differently (accordingly). For example, by doing volunteer work as
participant (P 7) “which consumes around thousands of hours of work”, “reduce the energy
consumption as well as deliver the right message to the guest in this regards to encouraging
them to minimise the use of resources”. Also participant (P 21) says “Show what they stand for
by creating awareness internally among colleagues and externally among customer and
community”. As a result one of the organisational challenges is that of positioning a company
as a corporate citizen.
In regards to the brand strategy for all the restaurants within the hotels, the menu, as stated by
Participant (P 25) “Healthy foods as the lifestyle nowadays have changed” another participant
(P 11) mentioned that “Regarding to the Level of hygiene the Hotel do medical check-up
especially for those who are handling food.” And participant (P 4) “As an employer here, they
have to keep the health and cleanness of the sustainability part as they are aiming to save the
community that includes all stakeholders from any severe impact starting from room’s service
ending to food and beverage service”. Participant (P 1) mentioned that “being friendly to the
environment is a religious part that we have to take more seriously”.
There is no doubt that religion has an impact on how businesses operate as it has clear effect on
the development of both values as well as behaviour that influence many business areas
,however, Islam is no exception to this as it is one of the religions in this research context,
which is Oman. Islam has stated the rules that protect the employees as well as protecting the
environment, for example, the treatment towards workers within an organisation, workers
should not be asked to do more than their ability and in regards to the working environment,
and it should be safe for labour and motivate fair labour practices. (Zinkin and Williams, 2010).
Discussion and Recommendation
Value co-creation is a complex multifaceted process that has a strong relationship with CSR
and employer branding, and hence the value within the organisation is for employees and the
employers which eventually sustain and strengthen their interrelationships. This paper analyses
and explains the dynamics of value co-creation and examines the interrelationship with CC and
employer branding. In doing so this paper elaborates on the factors that constitute the value cocreation and how and to what extent the co-creation of value influences employer branding. Yet
many authors suggested that customers are the main co-creator of value for organisations
(Prahalad and Ramaswamy, 2002, 2004) but authors like (Lusch and Vargo, 2006; Lusch,
Vargo & O’Brien, 2007) stated that the value is an exchange process between internal and
external customers.
6
The findings of this research suggest employees are concerned about the usage of the
organisations’ resources by trying as much they could to minimise the use of the resource.
However, their concern for and the understanding of organisational resource savings indicates
that an organisation’s engagement with its employees is central to its ultimate success in
persuading and motivating staff which in turn influences value co-creation. Two points to be
noticed here from the data collected: first whether or not employees have the realisation and
understanding that they may obtain financial value from organisations’ endeavour and
initiatives for CSR activities such as caring for the environment. The second – how the value is
generated and enjoyed by the parties involved. In this study, the results show that the adoption
of CC and CSR have resulted in a monetary value for the organisation due to the method that
has been adopted to create awareness about the importance of the topic and its advantages.
Also, it has led to another motivational factor which is the personal development factor for the
internal customers.
Ranjan and Read (2016) have identified satisfaction as a key to value co-creation. However,
their conceptual framework emphasise more on the customer-organisation dyadic relationship
and does not explicate the roles and nature of various other parties in a holistic manner.
Meynhardt, Chandler & Strathoff (2016) has focused on ecosystem perspective and introduced
nine systemic principles of VCC to clarify the complexity of VCC in service ecosystem
perspective. Also, the dynamic mechanisms of the ecosystem do not fully capture the iterative
and dialectic nature of value co-creation. Payne Storbacka & Frow (2008) and Dey, Pandit,
Saren, Bhowmick, & Woodruffe-Burton (2016) also highlight the multi-stakeholder
involvement of value co-creation. Our research advances the scholarship by offering a more
holistic model of value co-creation by delineating it into three major components: inputs,
processes and outcomes and link it with CSR to explain how organisational endeavours if
interpreted properly to employees can influence its delivery of value and subsequent
enrichment of its employer branding. It is a continuous and iterative process that has dialectical
outcome in terms of VCC and VCD. (see appendix 1)The findings although grounded in the
hospitality and tourism industry have generic appeal and applications in wider contexts.
Services being fundamental to the modern capitalist economy all organisations from FMCG to
fully service businesses do have engagement with employees and other stakeholders and hence
will find this model appropriate and beneficial.
Journal Article:
 Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007).
Putting the S back in corporate social responsibility: A multilevel theory
of social change in organizations. Academy of management review, 32(3),
836-863.
 Ahmad, W. N. K. W., Rezaei, J., Tavasszy, L. A., & de Brito, M. P.
(2016). Commitment to and preparedness for sustainable supply chain
management in the oil and gas industry. Journal of environmental
management, 180, 202-213.
 Backhaus, K. B., Stone, B. A., & Heiner, K. (2002). Exploringthe
relationship between corporate social performance and employer
attractiveness. Business & Society, 41(3), 292-318.
 Backhaus, K., & Tikoo, S. (2004). Conceptualizing and researching
employer branding. Career development international, 9(5), 501-517.
 Balmer, J. M. (2001). Corporate identity, corporate branding and
corporate marketing-Seeing through the fog. European journal of
marketing, 35(3/4), 248-291.
7
















Blankson, C., & Kalafatis, S. P. (1999). Issues and challenges in the
positioning of service brands: a review. Journal of Product & Brand
Management, 8(2), 106-118.
Brammer, S., Millington, A., & Rayton, B. (2007). The contribution of
corporate social responsibility to organizational commitment. The
International Journal of Human Resource Management, 18(10), 17011719.
Brown, T. J., & Dacin, P. A. (1997). The company and the product:
Corporate associations and consumer product responses. The Journal of
Marketing, 68-84.
Carroll, A. B. (1999). Corporate social responsibility: Evolution of a
definitional construct. Business & society, 38(3), 268-295.
Chen, L. D., & Nath, R. (2004). A framework for mobile business
applications. International Journal of Mobile Communications, 2(4), 368381.
Davies, B. (2003). Frogs and snails and feminist tales: Preschool
children and gender. Hampton Press (NJ).
Dey, B. L., Pandit, A., Saren, M., Bhowmick, S., & Woodruffe-Burton,
H. (2016). Co-creation of value at the bottom of the pyramid: Analysing
Bangladeshi farmers' use of mobile telephony. Journal of Retailing and
Consumer Services, 29, 40-48.
Dey, B., Newman, D., & Prendergast, R. (2011). Analysing appropriation
and usability in social and occupational lives: An investigation of
Bangladeshi farmers' use of mobile telephony. Information Technology &
People, 24(1), 46-63.
Drumwright, M. E. (1994). Socially responsible organizational buying:
environmental concern as a noneconomic buying criterion. The Journal
of Marketing, 1-19.
Epstein, M. J., & Roy, M. J. (2001). Sustainability in action: Identifying
and measuring the key performance drivers. Long range planning, 34(5),
585-604.
Farmer, H., McCabe, N., Lord, C. J., Tutt, A. N., Johnson, D. A.,
Richardson, T. B., ... & Martin, N. M. (2005). Targeting the DNA repair
defect in BRCA mutant cells as a therapeutic strategy. Nature, 434(7035),
917-921.
Foster, C., Punjaisri, K., & Cheng, R. (2010). Exploring the relationship
between corporate, internal and employer branding. Journal of Product &
Brand Management, 19(6), 401-409.
Freeman, I., & Hasnaoui, A. (2011). The meaning of corporate social
responsibility: The vision of four nations. Journal of Business Ethics,
100(3), 419-443.
Frow, P., McColl-Kennedy, J. R., Hilton, T., Davidson, A., Payne, A., &
Brozovic, D. (2014). Value propositions: A service ecosystems
perspective. Marketing Theory, 14(3), 327-351.
Fry, M. L., & Polonsky, M. J. (2004). Examining the unintended
consequences of marketing. Journal of Business Research, 57(11), 13031306.
Galbreath, J. (2009). Building corporate social responsibility into
strategy. European business review, 21(2), 109-127.
8

















Gil, M. A., Jiménez, J. B., & Lorente, J. C. (2001). An analysis of
environmental management, organizational context and performance of
Spanish hotels. Omega, 29(6), 457-471.
Grace, D., & Lo Iacono, J. (2015). Value creation: an internal customers’
perspective. Journal of Services Marketing, 29(6/7), 560-570.
Grönroos, C., & Voima, P. (2013). Critical service logic: making sense of
value creation and co-creation. Journal of the academy of marketing
science, 41(2), 133-150.
Gummesson, E. (1997). Relationship marketing as a paradigm shift: some
conclusions from the 30R approach. Management decision, 35(4), 267272.
Gupta, S., Grant, S., & Melewar, T. C. (2008). The expanding role of
intangible assets of the brand. Management Decision, 46(6), 948-960.
Hart, S. L., & Milstein, M. B. (2003). Creating sustainable value. The
Academy of Management Executive, 17(2), 56-67.
Heinonen, K., Strandvik, T., & Voima, P. (2013). Customer dominant
value formation in service. European Business Review, 25(2), 104-123.
Jamali, D. R., El Dirani, A. M., & Harwood, I. A. (2015). Exploring
human resource management roles in corporate social responsibility: the
CSR‐HRM co‐creation model. Business Ethics: A European Review,
24(2), 125-143.
Kang, K. H., Lee, S., & Huh, C. (2010). Impacts of positive and negative
corporate social responsibility activities on company performance in the
hospitality industry. International Journal of Hospitality Management,
29(1), 72-82.
Lal Dey, B., Binsardi, B., Prendergast, R., & Saren, M. (2013). A
qualitative enquiry into the appropriation of mobile telephony at the
bottom of the pyramid. International Marketing Review, 30(4), 297-322.
Lee Miller, R., & Lewis, W. F. (1991). A stakeholder approach to
marketing management using the value exchange models. European
Journal of Marketing, 25(8), 55-68.
Lin, J. W., Chen, C. W., & Peng, C. Y. (2012). Potential hazard analysis
and risk assessment of debris flow by fuzzy modeling. Natural Hazards,
64(1), 273-282.
Lock, I., & Seele, P. (2016). The credibility of CSR (corporate social
responsibility) reports in Europe. Evidence from a quantitative content
analysis in 11 countries. Journal of Cleaner Production, 122, 186-200.
Logsdon, J. M., & Wood, D. J. (2002). Business citizenship: From
domestic to global level of analysis. Business Ethics Quarterly, 12(02),
155-187.
Lusch, R. F., & Vargo, S. L. (2006). Service-dominant logic: reactions,
reflections and refinements. Marketing theory, 6(3), 281-288.
Lusch, R. F., Vargo, S. L., & O’Brien, M. (2007). Competing through
service: Insights from service-dominant logic. Journal of retailing, 83(1),
5-18.
Maignan, I., & Ferrell, O. C. (2001). Corporate citizenship as a marketing
instrument-Concepts,
evidence
and
research
directions.
European
Journal of Marketing, 35(3/4), 457-484.
9

















Maignan, I., Ferrell, O. C., & Ferrell, L. (2005). A stakeholder model for
implementing social responsibility in marketing. European Journal of
Marketing, 39(9/10), 956-977.
Matten, D., & Crane, A. (2005). Corporate citizenship: Toward an
extended theoretical conceptualization. Academy of Management review,
30(1), 166-179.
Menon, A., & Menon, A. (1997). Enviropreneurial marketing strategy:
the emergence of corporate environmentalism as market strategy. The
Journal of Marketing, 51-67.
Meynhardt, T., Chandler, J. D., & Strathoff, P. (2016). Systemic
principles of value co-creation: Synergetics of value and service
ecosystems. Journal of Business Research, 69(8), 2981-2989.
Mosley, R. W. (2007). Customer experience, organisational culture and
the employer brand. Journal of Brand Management, 15(2), 123-134.
Näppä, A., Farshid, M., & Foster, T. (2014). Employer branding:
Attracting and retaining talent in financial services. Journal of Financial
Services Marketing, 19(2), 132-145.
Naumann, J. C., Young, D. R., & Anderson, J. E. (2007). Linking leaf
chlorophyll fluorescence properties to physiological responses for
detection of salt and drought stress in coastal plant species. Physiologia
plantarum, 131(3), 422-433.
Oh, S. W., Moon, S. H., Cheon, G. J., Jeong, J. M., & Lee, D. S. (2015,
May). Feasibility of PSMA targeting therapy using Lu-177-labeled
nanoparticles in xenografted mouse model. In JOURNAL OF NUCLEAR
MEDICINE (Vol. 56). 1850 SAMUEL MORSE DR, RESTON, VA
20190-5316 USA: SOC NUCLEAR MEDICINE INC.
Paillé, P., & Raineri, N. (2015). Linking perceived corporate
environmental policies and employees eco-initiatives: The influence of
perceived organizational support and psychological contract breach.
Journal of Business Research, 68(11), 2404-2411.
Palazzo, G., & Richter, U. (2005). CSR business as usual? The case of
the tobacco industry. Journal of Business Ethics, 61(4), 387-401.
Panczuk, S., & Point, S. (2008). Enjeux et outils du marketing RH. Paris:
Édition d'Organisation Groupe Eyrolles.
Payne, A. F., Storbacka, K., & Frow, P. (2008). Managing the co-creation
of value. Journal of the academy of marketing science, 36(1), 83-96.
Plé, L., & Chumpitaz Cáceres, R. (2010). Not always co-creation:
introducing interactional co-destruction of value in service-dominant
logic. Journal of Services Marketing, 24(6), 430-437.
Ponikowski, P., Voors, A. A., Anker, S. D., Bueno, H., Cleland, J. G.,
Coats, A. J., ... & Jessup, M. (2015). 2016 ESC Guidelines for the
diagnosis and treatment of acute and chronic heart failure. European
heart journal, ehw128.
Prahalad, C. K., & Ramaswamy, V. (2002). The co-creation connection.
Strategy and Business, 50-61.
Prahalad, C. K., & Ramaswamy, V. (2004). Co-creation experiences: The
next practice in value creation. Journal of interactive marketing, 18(3), 514.
Ramaswamy,
V.
(2008).
Co-creating
value
through
customers'
experiences: the Nike case. Strategy & leadership, 36(5), 9-14.
10













Ranjan, K. R., & Read, S. (2016). Value co-creation: concept and
measurement. Journal of the Academy of Marketing Science, 44(3), 290315.
Ravald, A., & Grönroos, C. (1996). The value concept and relationship
marketing. European journal of marketing, 30(2), 19-30.
Subramoniam, S., Al-Essai, S. A. N., Al-Marashadi, A. A. M., & AlKindi, A. M. A. (2010). SWOT analysis on Oman tourism: A case study.
Journal of Economic Development, Management, IT, Finance, and
Marketing, 2(2), 1.
Taira, A. V., Merrick, G. S., Galbreath, R. W., Andreini, H., Taubenslag,
W., Curtis, R., ... & Wallner, K. E. (2010). Performance of transperineal
template-guided mapping biopsy in detecting prostate cancer in the initial
and repeat biopsy setting. Prostate cancer and prostatic diseases, 13(1),
71-77.
Turban, D. B., & Greening, D. W. (1997). Corporate social performance
and organizational attractiveness to prospective employees. Academy of
management journal, 40(3), 658-672.
Vargo, S. L., & Lusch, R. F. (2004). Evolving to a new dominant logic
for marketing. Journal of marketing, 68(1), 1-17.
Vargo, S. L., & Lusch, R. F. (2008). Service-dominant logic: continuing
the evolution. Journal of the Academy of marketing Science, 36(1), 1-10.
Waddock, S., & McIntosh, M. (2009). Beyond corporate responsibility:
Implications for management development. Business and Society Review,
114(3), 295-325.
Whelan, S., & Wohlfeil, M. (2006). Communicating brands through
engagement with ‘lived’experiences. Journal of Brand Management,
13(4-5), 313-329.
Williams, G., & Zinkin, J. (2010). Islam and CSR: A study of the
compatibility between the tenets of Islam and the UN Global Compact.
Journal of Business Ethics, 91(4), 519-533.
Wire, B. (2005). Business Services Industry,“. F5 and Oracle
Collaborate to Release Big-Ip Load Balancer System Management PlugIn for Oracle Enterprise Manager 10g Grid Control, 10.
Yip, G. S. (1989). Global strategy... in a world of nations?. MIT Sloan
Management Review, 31(1), 29.
Zayas-Ortiz, M., Rosario, E., Marquez, E., & Colón Gruñeiro, P. (2015).
Relationship between organizational commitments and organizational
citizenship behaviour in a sample of private banking employees.
International Journal of Sociology and Social Policy, 35(1/2), 91-106.
Book:




Bruni, L., & Zamagni, S. (2007). Civil economy: Efficiency, equity,
public happiness (Vol. 2). Peter Lang.
Kruchten, P. (2004). The rational unified process: an introduction.
Addison-Wesley Professional.
Petkovic, M. (2008). Point estimation of root finding methods. Springer.
Sheehan, G. (2013). Running & being: The total experience. Rodale.
11

Smith, I. (Ed.). (2013). Chromatography. Elsevier.
Website:
 "Diversification Is Long-Term Strategic Plan Of Oman's Ninth Five Year
Plan". Times of Oman. N.p., 2017. Web. 6 Feb. 2017.
Appendix 1
Input
Process
Customers
Employees:
Awareness/
Incentive/
Liberty
Service
Interface
Production
Interface
Satisfaction:
Qualification/
Experience/
Skills
Organisation
Consumption
Interface
Performance
VCC
VCD
Outcome
CC/Employer Branding
12