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The purpose of this paper is to examine the success of activity-based costing (ABC) implementation by confirmatory factor analysis of ISO 9000 certified companies in Thailand.

A structured questionnaire was used to collect data from key participants, accountant managers in ISO 9000 certified companies.

The study confirmed the six constructs for the sample of 102 key participants. The results indicated that ABC implementation success in the context of ISO 9000 certified companies in Thailand consists of upper-management support, ABC system training, non-accounting ownership, links to quality initiative, adequate resources, and links to performance evaluation.

The findings have significant implications for ISO 9000 certified companies which intend to adopt or implement ABC. Past findings on ABC implementation success have a small-sample size so they are of limited usefulness. This research has a larger sample size and more carefully chosen participants and so the generalizations are more acceptable.

The purpose of this paper is to investigate the overall campaign reach and impact of the ABCs of Mental Health in Denmark; a secondary objective is to investigate how mental health-promoting beliefs and actions are associated with good mental health.

A questionnaire was administered to two representative cross-sectional samples of the Danish population (1,508 respondents in 2019; 1,507 respondents in 2021) via an online survey. The data were subsequently pooled together into one sample consisting of 3,015 respondents. In addition to questions pertaining to campaign reach and impact, the questionnaire also included a validated scale for mental well-being and questions about beliefs and actions in regard to enhancing mental health.

About 7.6% had been reached by the campaign (familiar with ABC name or messages), or 11.9% when also counting familiarity with campaign slogans. Among these, respondents reported (proportions in parentheses) that the campaign had 1) made them reflect on their mental health (74.2%), talk to friends and family about mental health (35.5%), given them new knowledge about what they can do to enhance mental health (78.4%), or take action to enhance their own mental health (16.2%). An internal well-being locus of control and proactive behaviours towards enhancing mental health are shown to be associated with higher mean scores on mental well-being, lower odds of low mental well-being and higher odds of higher mental well-being.

An internal well-being locus of control and proactive behaviours towards enhancing mental health are suggested to both prevent low levels of mental well-being and promoting high levels of mental well-being. The results indicate that the ABCs of Mental Health campaign may be implemented to promote such beliefs and actions universally throughout the population.

Mobile location-based service (m-LBS) seems like a new class of personalized service due to location positioning technologies. This work aims to investigate consumer readiness (RED) toward m-LBS based on integrating pull effect- and push effect-related factors into the technology acceptance model (TAM).

An online survey collected data from 423 participants, and the research framework was analyzed using structural equation modeling (SEM).

The results divulge that consumer RED is determined by TAM antecedents, including usefulness (USE) and ease of use (EOU). EOU motivates USE in m-LBS. Regarding pull effect-related factors, absorptive capacity (ABC) is the strongest positive factor influencing consumer RED to use m-LBS, followed by technology willingness (TWI) and innovativeness (INN). Moreover, INN, trust (TRU) and perceived risk (RIS) significantly influence USE and EOU.

This work endeavors to explicate customer RED toward m-LBS by incorporating some meaningful pull effect-related dimensions (i.e. ABC, TWI and INN) and pushing effect-related dimensions (i.e. RIS) into crucial antecedents rooted in TAM. Thus, the findings assist practitioners in developing marketing strategies by boosting pull effects and controlling push effects on customer engagement in m-LBS.

The purpose of this paper is to explore leadership succession in families in business. Although there is a vast amount of research on leadership succession, no attempt has been made to understand this phenomenon by using an intergenerational learning approach. By applying the Double ABC–X model, the authors discuss how resilience is developed through intergenerational learning during family leadership succession in business.

Based on a single case, the authors define pre- and post-event parameters of the business family under study and use the Double ABC–X Model as an analytical framework. Individual and pair interviews, as well as a family firm workshop, were undertaken following an action research approach using multiple interventions. The qualitative data were collected by reflective journals, field notes and observation protocols. Finally, the authors analyze the data according to a circular deconstruction strategy.

The authors find specific pre-event stressor parameters related to mutual mistrust, independent decision making and non-strategic transmission of power, knowledge and responsibility from predecessor to successor. The intervention based on the intergenerational approach during the post-crisis phase focuses on problem solving and coping within the new situation of co-habitation among the two generations. The intergenerational learning approach based on pile-up of demands, adaptive resources and perception is the source of family adaptation. Additionally, the power of the narrative to reflect past events and project the future seems to the point where the family starts developing resilience.

The way family businesses deal with critical and stressful events during leadership succession may lead to intergenerational learning, which is a source of resilient families. The authors apply the Double ABC–X model to understand family leadership succession in business and further develop it to explain how families develop resilience.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

The key challenge that urban cities in most developing and transitional economies is confronting is municipal solid waste (MSW) management. Waste separation is a critical component to successful recycling management in terms of enhancing the quality of recyclables, reducing MSW and optimizing incineration. The urge to actualizing sustained waste separation behavior has been hindered by potential barriers. This study aims to examine the influences of external and internal stimuli of targeted households' waste separation intention in parts of China.

A multifactor framework predicting the process that leads to waste separation attitude and behavioral intention is proposed. SEM analysis is conducted in SmartPLS based on 371 survey questionnaires collected in Nanning city in China.

Policy regulation is the biggest determinant of attitude among external stimuli, while awareness of consequence has the strongest relationship with an attitude among internal stimuli. Facilitating conditions, subjective norms and moral norms are all significant predictors of attitude. As a result, increasing positive attitude leads to enhance waste separation lifestyle.

This study adopts a cross-sectional design to investigate the waste separation intention of local households. Data collection is restricted to one point in time for every individual. A mixed method is recommended. Quantitative research can examine variables provided in existing literature with numerical analysis. Qualitative research might be helpful to identify other unknown factors. Also, the survey questionnaires employ a self-reported manner, and respondents might be overrating to avoid embarrassment.

Future research is recommended to engage observation at houses or at the waste-collecting points for actual waste separation behavior. Moreover, this study measures intention toward household waste separation, but whether this intention will eventually lead to waste separation behavior is not a guarantee. Future study is recommended to examine whether intention translates into actual waste separation behavior.

Emphasizing the importance of policy element as a direct influence toward attitude, this paper focuses on the waste separation attitude accumulated from external and internal stimuli, and, concurrently, waste separation behavioral intention is influenced by accumulated attitudes. The study provides relevant policy development information of three Asian countries to enhance their present and future policy directions for a sustainable household waste separation management process

This study aims to examine the formal and metric properties of Gil et al.’s (2000) scale of attitudes toward organic products, which is the most popular scale to measure these attitudes.

The sample consisted of 4,992 household shoppers living in Hong Kong, Germany, Norway, Spain and the UK. The questionnaire was distributed using a third-party consumer panel, and the fieldwork was conducted using computer-assisted Web interviewing. The approach was based on confirmatory factor analysis and measurement of invariance, as well as format analysis using a wording-syntactic and semantic descriptive method.

The scale reflects an attitude-toward-object model approach. Its use has been heavily varied (in terms of wording, item semantics and the attributes to be measured). A two-factor structure that meets the metric conditions (reliability and validity) is found. However, the analysis of invariance shows that the scale behaves differently in different countries.

This scale offers a good starting point for measuring attitudes toward organic products. However, it requires refinement to adapt to consumer evolution and improve its metric validity. Verification of its applicability in cross-national studies is recommended.

To the best of the authors’ knowledge, this is the first study that assesses the format and quantitative characteristics of this scale on a cross-national level. For scholars and companies with international interests, preventing the use of scales with poor properties at the transnational level can improve the design of future studies and save money through a more informed choice of attitudinal scale.

Este estudio examina las propiedades formales y métricas de la escala de actitudes hacia los productos orgánicos de Gil et al. (2000), que es la escala más popular para medir estas actitudes.

La muestra incluye 4.992 compradores principales en hogares de Hong Kong, Alemania, Noruega, España y el Reino Unido. El cuestionario se distribuyó utilizando un panel de consumidores, y el trabajo de campo se llevó a cabo mediante entrevistas online asistidas por ordenador. El enfoque se basó en un análisis factorial confirmatorio y en la invariancia de las medidas, así como en un análisis del formato utilizando un método descriptivo de redacción-sintáctico-semántico.

La escala refleja un enfoque de actitud basada en el objeto. Su uso ha sido muy variado (en redacción, semántica de sus redacciones y los atributos que mide). Se encuentra una estructura de dos factores que cumple con las condiciones métricas (fiabilidad y validez). Sin embargo, el análisis de invariancia muestra que la escala se comporta de manera diferente en distintos países.

Esta escala ofrece un buen punto de partida para medir las actitudes hacia los productos orgánicos, pero requiere un refinamiento para adaptarse a la evolución del consumidor y para mejorar su validez métrica. Se recomienda verificar su aplicabilidad en los estudios internacionales comparados.

Este es el primer estudio que evalúa el formato y las características cuantitativas de esta escala a nivel internacional. Para los académicos y las empresas con intereses internacionales, evitar el uso de escalas con propiedades deficientes a nivel transnacional puede mejorar el diseño de futuros estudios y ahorrar dinero a través de una elección más informada de la escala actitudinal.

Actitudes, Productos orgánicos, Estudio transnacional, Análisis factorial confirmatorio, Validación de la escala

Artículo de investigación.

This case study examines the new product development (NPD) process of digital information products (DIPs) and its critical success factors (CSFs) in a small-sized German enterprise.

A case study was conducted with a small firm focused on the development of DIPs; data were obtained through semi-structured interviews, direct observation and document analysis.

The firm uses an informal and cross-functional NPD process (idea generation, idea validation, product creation and product launch) in converting an idea into a sellable product. Peculiar aspects of each stage within the process as well as ten CSFs to NPD projects were verified.

Limitations are attributed to its qualitative nature, which does not allow generalizations, though careful attention was given to validity and reliability issues through the use of data source triangulation.

The paper provides a conceptual process that may benefit further initiatives for developing and launching DIPs, as well as a comprehensive list of CSFs for such projects.

This paper is the first one to schematize the NPD process and practices for DIPs, as well as key capabilities. It contributes to the NPD literature in discussing dynamic aspects that are typical to the firm analyzed and to others operating in a digital context. At the same time, it reinforces other traditional aspects that have become overlooked in digital business debates.

Using the combined theoretical umbrella of organizational legitimacy theory, service-dominant logic, fairness heuristic theory and two-factor theory, the purpose of this paper is to investigate the effectiveness of different food recall strategies (recall proactiveness and compensation) in terms of both how consumers react (perceived organizational legitimacy and purchase intention) and how recall norms would influence the effectiveness in three countries. In addition to the reporting of important results, this paper provides implications for food companies to handle effectively the recalls, especially when the recalls are cross-country.

A 2 compensation (high vs low) ×2 recall strategy (proactive vs passive) scenario experiment was conducted in Hong Kong, the USA and Mainland China. After checking the effectiveness of manipulation, the paper tested the main effect and interaction effect of recall proactiveness and compensation on perceived organizational legitimacy and purchase intention. In addition, the mediating effect of perceived organizational legitimacy between recall strategies and purchase intention was also tested.

Significant main effect, interaction and mediation effect were found across the three countries with a different pattern. For the USA and Mainland China which have strong recall norms, the interaction found followed the predictions of the two-factory theory. However, the pattern found in Hong Kong, which has weak recall norms, followed the predictions of the fairness heuristic theory. Full mediation effect of perceived organizational legitimacy between compensation and purchase intention was found in the USA and Mainland China, while it was only partial in Hong Kong. For the mediation between proactiveness and purchase intention, full mediation was found in Hong Kong and the USA, while it was only partial in Mainland China.

First, this study differentiated food recall strategy into two dimensions – recall proactiveness and compensation. Second, this study tested the applicability of two-factor theory and fairness heuristic theory in recalls by testing the competing hypotheses proposed according to the two theories. Finally, this study can further help our understanding of the recall effectiveness across different recall norms.