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Article
Publication date: 15 March 2013

Mayada A. Youssef

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

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Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 January 2004

Riyad Eid and Myfanwy Trueman

Business‐to‐business international Internet marketing is one of the key drivers in sustaining an organisation’s competitive advantage. The challenge for organisations…

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Abstract

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.

Details

Industrial Management & Data Systems, vol. 104 no. 1
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 1 October 2004

Arturo Z. Vasquez‐Parraga, Reto Felix and Aberdeen Leila Borders

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…

2088

Abstract

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.

Details

Journal of Business & Industrial Marketing, vol. 19 no. 6
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 30 June 2016

Lenita Nieminen and Ulla Hytti

The purpose of the article is to explore how self-employed entrepreneurs commit themselves to an entrepreneurship training programme and how such commitment relates to…

Abstract

Purpose

The purpose of the article is to explore how self-employed entrepreneurs commit themselves to an entrepreneurship training programme and how such commitment relates to their perceptions of learning.

Design/methodology/approach

The data were collected through qualitative, inductive methods by interviewing and observing six entrepreneurs who took part in an entrepreneurship training programme.

Findings

The study reveals that entrepreneurial activities and a strong attachment to entrepreneurship may detach entrepreneurs from an entrepreneurship community. Generally, participants appreciated the social aspect of learning, peer support and confidence-building provided by the programme and the learning community. Nevertheless, the participation was a double-edged sword: it allowed those who were not active in entrepreneurship to explore entrepreneurship, but for those who were active in entrepreneurship and in professional communities, their participation represented a potential liability and a threat to their image as a credible entrepreneur.

Research limitations/implications

More research is needed on the social aspect related to training programmes particularly focusing on potential adverse outcomes, such as over-embeddedness in the community.

Practical implications

Training programme organizers could benefit from understanding the social aspects of learning in emphasizing the role of peer support but also of the potential dark sides of socializing.

Originality/value

The study offers insight into the relationship between commitment and learning in micro firms, and it contributes to a deeper understanding of the way community and social relationships facilitate or impede learning by self-employed entrepreneurs. There is a risk that the social aspect of peer support and the community replaces entrepreneurs’ need to ‘go out there’ and expose themselves to learning from experience.

Details

Education + Training , vol. 58 no. 7/8
Type: Research Article
ISSN: 0040-0912

Article
Publication date: 1 May 2005

Riyad Eid

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Marketing Intelligence & Planning, vol. 23 no. 3
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 26 June 2018

Daniela Corsaro

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

IMP Journal, vol. 12 no. 2
Type: Research Article
ISSN: 2059-1403

Keywords

Article
Publication date: 1 April 2002

Evert Gummesson

This is a critical discourse on marketing management textbooks and their presentations of general marketing theory. These books claim to be general, complete and…

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Abstract

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.

Details

European Journal of Marketing, vol. 36 no. 3
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 January 2006

Henrikki Tikkanen and Petri M.T. Parvinen

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.

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Abstract

Purpose

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.

Design/methodology/approach

Conceptual analysis based on extensive familiarization with literature.

Findings

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

Research limitations/implications

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

Practical implications

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.

Originality/value

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

Details

Journal of Business & Industrial Marketing, vol. 21 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

Book part
Publication date: 10 August 2018

Afshin Mehrpouya and Imran Chowdhury

In this chapter, we reexamine the notion that socially responsible behavior by firms will lead to increased financial performance. By identifying the underlying processes…

Abstract

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.

Details

Sustainability, Stakeholder Governance, and Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-316-2

Keywords

Book part
Publication date: 29 November 2019

Dieter Pfister

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…

Abstract

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).

Details

Atmospheric Turn in Culture and Tourism: Place, Design and Process Impacts on Customer Behaviour, Marketing and Branding
Type: Book
ISBN: 978-1-83867-070-2

Keywords

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