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The purpose of this paper is to investigate the process of management accounting change within an Egyptian organization that implemented an extranet.

Old institutional economic (OIE) theory and Hardy's model of power mobilisation are chosen as a theoretical framework to inform the analysis of the case.

The results show that the extranet facilitated changes in information availability and business process re‐design. The findings confirm that management accounting practices have changed in the case under study and show how management accountants have become more involved in planning and control. The case highlighted some factors that facilitate the natural processes of routinisation and institutionalisation over time.

It could be argued that one limitation of this research is related to the gap between the change in leadership in TexCo (1993) and the timing of the visits (2001, 2002, 2003 and 2005). However, this problem has been minimized by crosschecking memories of events through interviews. Another limitation of this study is that the author was not allowed to review some of the financial documents in TexCo. However, the author tried to verify the financial figures given by them through inter‐subject checking.

This paper fills a gap in the literature as it focuses on the process of management accounting change associated with the implementation of business‐to‐business (B‐to‐B) e‐commerce. The findings, indicate that the B‐to‐B e‐commerce has facilitated the change in the management accounting practices towards decision support and control. Implementing the B‐to‐B e‐commerce system in TexCo facilitated greater control over inventory and invoicing. It improved the planning process through providing the accountants with accurate and real time information about sales, receivables, cash collection and inventory turnover. The system also facilitated the settlement process, the performance evaluation of TexCo's exhibitions; and saved the time and effort of the accountants during the stocktaking process. The case suggested that there are some factors that may facilitate the processes of routinisation and institutionalisation.

Business‐to‐business international Internet marketing is one of the key drivers in sustaining an organisation’s competitive advantage. The challenge for organisations today is to understand the factors that play a critical role in utilising Internet capabilities and their implications on business strategic objectives to enable them to compete successfully in the electronic age. Proposes 33 critical factors classified into five categories and validated empirically through a sample of 123 UK companies. Discusses the significance, importance and implications for each category and makes recommendations.

Foreign direct investment by Latin American companies in the USA is growing and significant. Yet, the characteristics of and trends in these investments, and the strategies used by these companies to either enter or exit the USA as well as to maintain their presence are little understood. This paper explores and illustrates the entry, maintenance, and exit strategies exemplary companies from Latin America use when they become involved in US markets. A sample of Mexican companies that concentrate in manufacturing industrial goods and prefer partnerships as the entry mode to US markets is used. In addition, this paper describes the patterns of direct investment, asset ownership, gross product, and intra‐firm B‐to‐B trade of Latin American companies in the USA.

The purpose of this article is to investigate empirically the drivers and barriers operation on the adoption of internet technology by business‐to‐business marketing companies that operate at the international level.

A review of the literature concerning the diffusion and adoption of innovations precedes a triangulation study involving a questionnaire‐based survey of 123 companies (a 59 percent response rate) and case studies of four others, all located in the UK. Data were factor‐analysed, following testing for validity, reliability and adequacy of the research instrument.

The paper concludes that powerful drivers of international internet‐based marketing in business‐to‐business firms will generally outweigh significant barriers to its adoption in the future. It also explains how innovation‐diffusion theory identifies factors instrumental in the adoption of internet marketing.

The study was confined to business‐to‐business marketers, based in the UK and operating internationally. Several suggestions are made for elaboration and extension, including investigation of business‐to‐consumer users and of other industry types.

The findings provide international marketing strategists with important marketing intelligence insights into the benefits of harnessing the power of the internet, the obstacles to be expected in practice, and plans for doing so both efficiently and effectively.

Much of what has been written about the application of the internet to marketing is speculative and exploratory. This study, based on responses from practising international marketers, offers something more substantial to marketing planners.

Digitalization is one of the most important phenomena that characterize the last decade – not only in business-to-consumer markets but also in business-to-business as well. The advent of digital technologies has multiplied the number and type of touchpoints between actors, thus generating new spaces of interaction where cross-boundary movements are frequent and traverse physical and digital contexts. All these elements, in turn, produce a higher need for coordination in business relationships. By using the concept of boundary objects, the purpose of this paper is to understand the main functions of boundary objects to coordinate business relationships across digital and physical contexts.

The empirical research is based on two case studies where the role of boundary objects is particularly emphasized: Salesforce.com and 3DiTALY. 27 qualitative interviews with key referents have been carried out. To analyze data, the authors applied a constructionist perspective based on Carlile’s (2004) framework of transferring, translating and transforming knowledge across boundaries.

The study will identify six functions that boundary objects play in coordinating business relationships across physical and digital contexts. It will also show the relevance of a mental network space of shared understanding to enable changes in the relational network space.

This study makes concrete the abstract idea of boundary objects. Therefore, it sheds light on the opportunity of managing strategically boundary objects in order to improve their effectiveness in digital environments.

The study will contribute to IMP research on b-to-b relationships by showing that, in digital contexts, boundary objects are key to coordinate interaction in space and cross-boundary movements. The study will show that once considering a digital context, the traditional functions of boundary objects in terms of transfer, translation, and transformation can be further declined into sub-functions. The study will also provide important managerial implications on how boundary objects can be strategically used by companies to increase the effectiveness of their business relationships.

This is a critical discourse on marketing management textbooks and their presentations of general marketing theory. These books claim to be general, complete and up‐to‐date, although the base of “textbook theory” is consumer goods mass marketing, a minority of all marketing if compared to services and B‐to‐B marketing. Seminal developments over the past decades in services marketing, quality management, relationship marketing and CRM are treated as special cases although they intervene in all types of marketing. The article claims that marketing management has become stereotyped on a derelict foundation in commodity‐like textbooks. It ends with guidelines on how research in marketing could reinvent itself to the benefit of both academics and practitioners.

The purpose of this paper is to investigate the impact of the emergence of the network society from the perspective of planned and spontaneous order.

Conceptual analysis based on extensive familiarization with literature.

The network society does not increase either planned or spontaneous ordering of economic activity, but their interplay.

The paper produces a number of research implications at global, industry, relationship and firms levels of analysis.

Businesses should craft practical strategies and policies on the assumption of constant change, build networking capabilities and be reactive to discontinuities in technologies and business models.

The paper is a unique multi‐level account of the impact of the network society on the type of economic ordering it creates.

In this chapter, we reexamine the notion that socially responsible behavior by firms will lead to increased financial performance. By identifying the underlying processes, institutional settings, and actors involved, we present a framework that is more attentive to the multiplicity and conditionality of the mechanisms operating in the often tenuous connection between firms’ social behavior and financial performance. Building and expanding upon existing analyses of the CSP–CFP linkage, our model helps to explain the mixed results from a wide range of empirical studies which examine this link. It also provides a novel theoretical account to help guide future researches that are more attentive to conditionalities and contextual contingencies.

Brand theory and practice have remained quite two-dimensional to this day and focus on logos, corporate design, website design, etc. As with atmospheres, it was the sales room where the brand idea was spatialised early on. This chapter discusses how to spatialise brand theory and to connect it with the place atmosphere model. Moreover, the chapter works out how the bridge between the strategy of an organisation (company, hotel, destination, etc.), its brand personality and the strategy of spatial design can be built. The brand personality shows itself in the long-term handling of the eight W questions of the brand space strategy (Who, Where, Wherein, What, Whom, Way to, What for and Why).

This exploratory study aims to identify the key drivers of customer satisfaction for strategic consulting engagements in a global context. Specifically, the authors compare the attitudes of US and non‐US senior executives to learn how they evaluate consulting engagements.

The literature surrounding selection of management consultants and client satisfaction with consulting work is reviewed. A thematic content analysis was used to evaluate the responses of 35 US and 22 non‐US senior executives.

The results reveal both similarities and differences when compared to the outcomes of previous research generally, but they also highlight apparent distinctions based on the country location of the executive. Consistent with previous research, consultant characteristics, customer focus, and value emerged as broad themes driving client satisfaction. In addition, project management and enterprise considerations also emerged as significant drivers of satisfaction. Detailed analysis of responses reveals interesting locational differences underlying satisfaction.

The key implication of this study is the identification of new drivers for customer satisfaction in strategic consulting engagements. These new elements are primarily related to enterprise and project management issues. In addition, this research suggests that the relative importance of customer satisfaction drivers may differ between executives based in the USA and those based elsewhere.

The paper provides a broad overview of satisfaction issues in consulting services, particularly with multinational enterprises as the client. It also offers a more in‐depth discussion of the relative importance of key drivers depending on the location of service delivery. By consolidating these elements into a single discussion, the paper provides a unique viewpoint not available in the current literature. Although exploratory, the holistic approach applied here should allow academic researchers to compare and contrast the results of this research to previous findings. Partners and key account managers at consulting firms might also consider the relative emphasis placed on elements of their service offerings.