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Article
Publication date: 21 September 2012

C.C. Steve Fong and John Wong

The purpose of this paper is to employ competitive analysis and accounting (CAA) spectrum to analyze the growth and development of social networking site (SNS) service…

Abstract

Purpose

The purpose of this paper is to employ competitive analysis and accounting (CAA) spectrum to analyze the growth and development of social networking site (SNS) service industry in China. SNS service is a modern social cultural issue that affects communication channels and mannerisms.

Design/methodology/approach

This paper mainly utilizes archival resources as company financial reports and newspaper clippings online to provide a business and social developmental context to the study. Competitor analysis and accounting framework and organizational life‐cycle stages are utilized.

Findings

The study illustrates competitive analysis and accounting in modern telecommunication business. It explores the perception of contemporary management accounting, and then raises an awareness of the relationship among accounting, business strategy, and social life.

Research limitations/implications

This paper is based on two case studies; the findings may not be generalizable to other contemporary culture service companies. The cases have shown certain reasons why different CAA techniques are used by the companies in various stages of the organizational life cycle.

Practical implications

First, in their start‐up stage, both Tencent and Renren, two SNS service companies, engage in product development to obtain founding resources and acquire customers so as to enhance market share. Second, in their growth stage, the two companies engage in product financing through capital market. Tencent even further extends its business to trade financing.

Originality/value

Accounting has attained an increased importance for SNS in the social media culture. Such connection is especially found in competitor analysis and accounting in different stages of the organizational life cycles as addressed in the study.

Details

Journal of Technology Management in China, vol. 7 no. 3
Type: Research Article
ISSN: 1746-8779

Keywords

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Article
Publication date: 31 May 2011

C.C. Steve Fong

Social networking site (SNS) service is a popular cultural issue that affects communication methods and mannerisms. The purpose of this paper is to analyze the case of the…

Abstract

Purpose

Social networking site (SNS) service is a popular cultural issue that affects communication methods and mannerisms. The purpose of this paper is to analyze the case of the growth and development of a China SNS service company using the strategic management accounting (SMA) spectrum.

Design/methodology/approach

The paper primarily employs archival resources such as company reports and newspaper clippings online to provide a business and social developmental context to the study. Three propositions are developed and discussed.

Findings

The study illustrates SMA application in business. It shapes the perception of contemporary accounting, and then delivers an awareness of the relationship among business strategy, accounting, and social life.

Research limitations/implications

This paper is based on a single case study, thus the findings may not be generalized to other popular culture service companies. The case has shown some reasons why different SMA techniques are used by the company in different stages of the organizational life cycle.

Practical implications

First, in the start‐up stage of an SNS service company, it engages in product development to obtain funding resources and market so as to enhance market share. Second, in the growth stage of SNS service, the company engages in product financing through the capital market and trade financing.

Originality/value

The SNS service has emerged for accounting for popular culture. Such connection is especially found in SMA in different stages of the organizational life cycles as addressed in the study.

Details

Journal of Technology Management in China, vol. 6 no. 2
Type: Research Article
ISSN: 1746-8779

Keywords

Content available
Article
Publication date: 21 September 2012

Abstract

Details

Journal of Technology Management in China, vol. 7 no. 3
Type: Research Article
ISSN: 1746-8779

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Book part
Publication date: 16 September 2013

Abstract

Details

Mergers and Alliances: The Operational View and Cases
Type: Book
ISBN: 978-1-78350-054-3

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Article
Publication date: 4 May 2012

Steve Chun Cheong Fong and Mohammed Quaddus

This paper investigates the roles of the time for system enhancement, work place relocation, and other organizational constructs, such as organization support, task…

Abstract

Purpose

This paper investigates the roles of the time for system enhancement, work place relocation, and other organizational constructs, such as organization support, task characteristics, intranet characteristics and user characteristics in the use of intranet and web‐enabled applications (IWAs) for supporting management accounting in public hospitals.

Design/methodology/approach

The research was carried out in Hong Kong public hospitals, and a pseudo‐longitudinal study spans a duration of one‐and‐a‐half years to observe changes that occur over time. A two‐phased survey research which investigated how the use of IWAs supports management accounting was also conducted for this study.

Findings

The survey results unearthed a number of findings. In the phase I survey, intranet user information satisfaction had a direct significant impact on information quality of management accounting systems (MASIQ). The extent of task characteristics also improves the performance of MASIQ. However, mixed research results were found regarding the presence of top management support and IS experience of users and their contribution to intranet user information satisfaction and MASIQ. User training also did not show any significant impact on intranet user information satisfaction and MASIQ. The phase II survey results reflect two additional findings. First, workplace relocation (one office management practice) was found to have a negative impact on the support of management accounting. Second, the time for system enhancement improves the acceptance of IWAs in public hospitals.

Research limitations/implications

The study provides support for certain prior research findings though some other findings were not consistent with expectations. The study was based on 157 hospital executives in the phase I survey and 147 hospital executives in the phase II survey. The findings are generalized reliably to the population studied – Hong Kong public hospitals. More research is needed for explorations of these findings. The research results contribute to the knowledge of uses of intranet for management accounting and control in public hospitals.

Practical implications

The research offers insights into management accounting and control systems, as they are implemented through intranet in public hospitals. Work place relocation is less effective for grouping talents to work in offices at different locations. Face‐to‐face communication at a workplace is more efficient than communication through intranet applications. The study reinforced the belief that top management support is of prior concern in improving managerial performance.

Originality/value

The roles of IWAs on the time for system enhancement and workplace relocation have not previously been studied. The results provide some useful support of prior findings and some modifications as well as extensions that further understanding in these areas.

Details

International Journal of Accounting & Information Management, vol. 20 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

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Book part
Publication date: 15 June 2020

Abstract

Details

Sustainability
Type: Book
ISBN: 978-1-83867-374-1

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Book part
Publication date: 26 October 2018

Bernie Garrett

Abstract

Details

Empirical Nursing
Type: Book
ISBN: 978-1-78743-814-9

Content available
Article
Publication date: 1 March 2017

Alka Gupta and Vishal Gupta

Despite the increasing popularity of entrepreneurship among students in colleges and university, there is a surprising scarcity of theoretical or empirical research on…

Abstract

Despite the increasing popularity of entrepreneurship among students in colleges and university, there is a surprising scarcity of theoretical or empirical research on this topic. In this article, we define the concept of student entrepreneurship, delineate its domain, and demarcate its boundaries. We propose a preliminary typology of student entrepreneurship rooted in the works of three leading economists from the Austrian School of Economics: Joseph Schumpeter, Israel Kirzner, and Ludwig Lachmann. We also identify and discuss important challenges associated with the practice of student entrepreneurship. The article concludes by advancing a future research agenda for the study of student entrepreneurship.

Details

New England Journal of Entrepreneurship, vol. 20 no. 1
Type: Research Article
ISSN: 2574-8904

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Book part
Publication date: 1 February 2007

Dwight R. Merunka and Robert A. Peterson

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-7656-1306-6

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Article
Publication date: 15 August 2018

Steven Leon

This purpose of this paper is to evaluate Millennials’ intention to use service mobile apps and assess gender as a moderator.

Abstract

Purpose

This purpose of this paper is to evaluate Millennials’ intention to use service mobile apps and assess gender as a moderator.

Design/methodology/approach

An extended technology acceptance model framework that includes information quality and self-efficacy guides this research. PLS-SEM is used to evaluate the data and test the hypotheses.

Findings

The study reveals that information quality, self-efficacy, perceived ease of use and usefulness, and attitude influence Millennials’ intentions to use service mobile apps. Additionally, gender is found to partially moderate the results.

Practical implications

Service companies that rely on mobile apps to deliver services ought to consider the disparities among the Millennial generation, increasing the likelihood that Millennial customers will adopt service mobile apps and that they receive acceptable customer experiences.

Originality/value

This paper examines the factors influencing adoption and use of service mobile apps among Millennials and examines gender as a moderator. Additionally, guidelines for service mobile app design are included.

Details

Industrial Management & Data Systems, vol. 118 no. 9
Type: Research Article
ISSN: 0263-5577

Keywords

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