Search results

The purpose of this paper is to investigate the responsibility that should be taken by different pork supply chain participants to ensure pork quality and safety, with the aim of providing some guidance for strengthening the supervision of pork quality and safety.

The pig farmer survey and the pork consumer survey were conducted in Funing County, Jiangsu Province, using the best-worst scaling (BWS) and a mixed logit model.

The results showed that the designation of responsibility for ensuring pork quality and safety was of, in descending order, feed producers and suppliers, backyard farmers and farms of designated size, pork processing workshops and companies of and above designated size, slaughterhouses, supermarkets, farmer’s markets, pig transporters, and consumers. Both pig farmers and pork consumers believed that those involved in the initial pork supply chain should take greater responsibility for pork quality and safety.

Allocation of responsibilities across the entire pork industry chain was investigated from the perspective of pig farmers and pork consumers using the BWS and a mixed logit model. The results of this study might explain the unique problems that occur in pork supply chain management in large developing countries like China.

This paper aims to examine how observers evaluate a company that provides service failure (or excellence) to an immoral versus a moral customer. This study introduces the concept of deservingness to the service literature and suggests that observers appreciate when a company delivers “justice” – either bad service to an immoral customer or good service to a moral customer – and thus evaluate the company more favorably.

This paper presents three online studies using scenarios (ns = 205, 199 and 181) and one lab study (n = 89) using a confederate to manipulate customer morality.

Across four studies, this study finds that a service failure has a less negative impact on observers’ company evaluations when observers consider the target customer immoral, and thus deserving of the bad outcome. Conversely, the positive impact of observing service excellence is enhanced when observers consider the target customer to be moral, and thus deserving of a good outcome. This effect occurs because the perception of deservingness leads observers to experience more positive feelings about the service outcome and these positive feelings transfer over to observers’ evaluations of the service provider.

The mechanism shares some similarities with the concept of immanent justice reasoning, whereby individuals draw a causal link between someone’s prior immoral behavior and an unrelated negative outcome. However, the studies go one step further by showing that such causal reasoning, at least on a moral level, can impact the judgments of the other party (in this case, the company involved in the service outcome).

Service providers need to be particularly attentive when serving customers who are viewed in a positive light, as an observed failure that affects a moral customer can be particularly damaging to company evaluations. Conversely, companies should make efforts to publicize when exceptional service is given to nice, admirable customers, as this is particularly effective at improving evaluations.

Researchers have examined how allocations of responsibility affect observers' evaluation of service encounters. This paper adds deservingness as an alternate mechanism and examines service excellence as well.

The purpose of this paper is to identify different organizational models concerning both the functions and responsibilities assigned to corporate real estate (CRE) professionals in European and North American companies, as well as to determine the factors that influence the occurrence of these different management models.

An empirical survey between 74 major European and 38 North American companies from the banking, energy, telecommunication, and transportation and logistics industries is conducted.

Five typical models describing the allocation of responsibility of real estate functions within a company and the performance of those responsibilities are identified. Only weak statistical associations are found between these models and certain contextual factors that may influence the choice for a specific model, as well as between the models and certain achievements in CRE. From this, the paper infers that there does not exist one “best practice” CRE management model in a specific situation as often is stated, but instead, various promising organizational models seem to exist.

This paper contributes to a deeper understanding of the organizational variables “responsibility” and “performance” of real estate functions and presents a differentiated view compared to existing research. Specifically, this is the first paper that analyzes and attempts to categorize the various existing approaches to the allocation of responsibility for CRE functions, as well as accountability of the corresponding performance. As such, this paper can therefore serve as an initial point for further research on this topic.

The purpose of this paper is to analyze the existing mechanism of school management committees (SMCs) and to propose an improved framework for strengthening its process and outcomes. In 2005, the Education and Literacy department, Government of Sindh decentralizes the administrative and operational authorities to school level in the form of SMCs. These committees have been vested with several roles and responsibilities in accordance with the objective of SMCs set in by government in assistance with different international donor agencies.

The purposively selected respondent that includes 35 stakeholders among which 25 stakeholders has been interviewed individually while other ten has been interviewed in the form of two focused groups consisting of five members each. The findings based on the interviews are analyzed using the thematic analysis. This study analyzes the formation of SMCs, roles and responsibilities of members, Allocation SMC funds and its utilization methods. The study includes the challenges faced by these committees in school administration and operations with their recommendations for overcoming such challenges. Some common challenges include limited financial resources, interference of landlords and potential people of the community, limited administrative authorities and lack of interest of government toward government schools.

The recommendations have been categorized into three broad themes: strengthening of mechanism, strengthening through functions, roles and responsibilities and revising SMC fund allocation and its utilization.

The study proposed an improved framework for strengthening the process and outcomes of SMC.

The purpose of this paper is to explore and compare three different principles – the culpability, capacity and concern principles – for allocating responsibility for governance in a multi‐level context of addressing sustainable development.

The principles are first analysed from a theoretical and normative standpoint, linking to earlier literature on for example, the contribution principle, subsidiarity and global citizenship. Then the three principles are analysed in an empirical setting. The selected case is the issue complex around the health and environmental concerns from pesticide use in developing countries. Document analysis and semi‐structured interviews were carried out with relevant stakeholders from local, national and global governance levels on themes which enabled analysis of the workability and justness of the principles and whether they were already applied to some degree.

Analysis of the case shows the mutual complementarity of the three principles for allocating responsibility for governance, especially when culpability and capacity are dispersed across different agents and levels. However, the concern and capacity principles emerged as more important and promising. The results indicated the need for moving the value basis of agents towards more selfless global concern in order to create an effective multi‐level governance system.

The results may help policymakers at different levels to analyse more systematically who should assume responsibility for sustainable development governance and why.

Extends the analysis of principles for allocating responsibility for global issues.

Contaminated food is a major source of illnesses around the world. This research seeks to learn how people assign responsibility for two food contamination risks and how they allocate costs to reduce these risks to four members of the food supply chain. The aims are to identify differences between countries and test options to control for cultural differences.

A random sample of online panellists from six countries (N = 6,090) was surveyed on how they assigned responsibility for controlling natural and accidental food contamination (traditional food safety) and for controlling intentional contamination (food defense) to farmers, transporters/distributors, retailer grocery stores/restaurants and consumers. They were also asked how they would allocate food safety and defense costs to the four groups. Differences between countries were tested with dummy variables and cultural measures.

In nearly every country, respondents assigned the least responsibility and allocated the smallest cost shares to consumers. In multivariate models, responsibility and cost-share results differed, suggesting that preferences varied by country and that respondents did not allocate costs the same way they assessed responsibility. The food safety and defense models also differed, implying that the respondents believed the two sources of contamination represented different risks.

This is the first study to examine how adults allocate the responsibility and costs for food safety and defense to farmers, transporters/distributors, retailer grocery stores/restaurants and consumers. Other research did not differentiate between these two food risks. This study also compared Hofstede's cultural measures with the recently developed Minkov's cultural measures.

This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector.

Empirical data are gathered both at the global level and at the local (university) level through an in‐depth case study. This allows a dynamic multi‐level analysis based on a neo‐institutional framework.

This article shows how formal MCSs contribute to the institutionalisation of a wider PMS at the global level of the HE sector. The social context then has a determining influence on universities, through the diffusion of values and norms drained by formal MCSs, calling into question the effectiveness of the autonomy supposed to be given to universities under the new PMS. Moreover, within universities, the complex interactions between MCS and PMS resulting from learning, political interactions and conflicts of values, lead to still uncertain outcomes.

The paper focuses on one main case‐study, which is still undergoing change. Analysis could be reinforced by further longitudinal and comparative research.

Steering organisations within a framework where the State defines strategic priorities requires both appropriate performance indicators and a dialogue allowing objectives to be shared at both the social and local levels.

Institutionalisation of MCSs and accountability are discussed in the specific French context of cultural centralisation.

To achieve a full understanding of the role of marketing from plan to profit requires a knowledge of the basic building blocks. This textbook introduces the key concepts in the art or science of marketing to practising managers. Understanding your customers and consumers, the 4 Ps (Product, Place, Price and Promotion) provides the basic tools for effective marketing. Deploying your resources and informing your managerial decision making is dealt with in Unit VII introducing marketing intelligence, competition, budgeting and organisational issues. The logical conclusion of this effort is achieving sales and the particular techniques involved are explored in the final section.

The notion of line management accepting greater responsibility for human resource management (HRM) within employing organisations is now received wisdom. This paper presents data on the variation in practice across Europe, noting the evidence that the HR role is increasingly assigned to line managers, and that the extent of such assignment varies from country to country. This first presentation of data from 1999/2000 updates previous work the authors have presented on this topic: the evidence shows that in terms of that assignment, countries tend to remain in the same relationship to each other.

Accounting and water industry experts are developing general‐purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by GPWA report users' understanding of water risks faced by an entity. It may also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA.

Official documents, internal Water Accounting Standards Board documents and unstructured interviews underpin the authors' analysis.

The authors speculate about the benefits that might accrue to various stakeholder groups from capturing the GPWA standard‐setting process. They also suggest that internationally, water industries may dominate early GPWA standards development in the public interest and that regulatory capture by accounting or water industry professionals will not necessarily conflict with public interest benefits.

Accounting for water can affect allocations of environmental, economic, social and other resources; also, accounting and water industry professional standing and revenues. In this paper the authors identify factors influencing GPWA standards and standard‐setting institutional arrangements, and thereby these resource allocations. The paper generates an awareness of GPWA's emergence and practical implications.

This is an early study to investigate water accounting standard‐setting regulatory influences and their impact.