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Outlines the development by Barclays Life of a tracking survey to collect information concerning customers’ feelings of satisfaction and loyalty. Describes research undertaken by Barclays Life into the determinants of satisfaction amongst customers and the importance of each of these elements in determining loyalty. Initial qualitative research was undertaken to allow the company to develop a frame of reference concerning the elements of service which customers considered important. These initial findings were used in later quantitative studies to establish the relative importance of the different elements, with a view to understanding what was determining customer loyalty. The research culminated in the development of a tracking survey instrument, now used by the company to monitor customer satisfaction and loyalty levels across time and customer groups. Discusses both the findings of the research undertaken, and the importance of such research for firms. Outlines the use to which the information gathered by the surveys is put, together with initiatives which have resulted from the research.

In this chapter, I discuss the development of the cannibal picking up from Jennifer Brown’s (2013) study, Cannibalism in Literature and Film. Brown (2013, p. 7) argued that the cannibal is a sign of ultimate difference who ‘reappears in various guises at times when popular culture needs to express real fears and anxieties’. I argue that the most recent version of the cannibal is gendered female and that this coincides with a postfeminist media culture. I explore how the cannibal is positioned as an ambiguous figure which questions both humanity and monstrosity. I argue that this is complicated by gendering it female as women have traditionally straddled the line between human and less-than human in popular culture. I discuss three films: 301/302 (Park, 1995), The Woman (Torino, Van Den Houten, & McKee, 2011) and Raw (De Forêts & Ducournau, 2016) and explore how they use incest, objectification and dehumanization as well as cannibalism to explore the ambiguities of postfeminist subjecthood. I will argue that by performing acts of cannibalism the female cannibals in these films reclaim their subjectivity both by objectifying others and by identifying with their victims. The cannibalism also presents the opportunity for female-oriented families through shared consumption which ironically embraces patriarchal ideals of feminine feeding roles and challenges the patriarchal basis of the family.

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.

In the wake of certain corporate scandals, many stakeholders are questioning if current high levels of executive remuneration, world-wide, are in fact related to company performance. After the implementation of King III in 2010, there has been an expectation that governance has improved in South African companies. If so, empirical testing should find executive remuneration to be positively related to forms of performance that reflect an increase in company value, like Tobin's Q, or return on assets, rather than measures such as total revenue.

Agency theory predicts that if executive remuneration is not carefully designed to maximise the value of the company, executive directors will tend to maximise revenue instead. To test this prediction, hand-collected panel data from Johannesburg Stock Exchange company reports are linked to company performance data to test this prediction, across the years 2010–2017, post King III.

Results challenge certain important assumptions. Generalised method of moments tests find total revenue, rather than value added measures of performance such as Tobin's Q or return on assets, to predict executive director remuneration. This is notwithstanding the significance of Tobin's Q in testing based on ordinary least squares. Implications of these findings for the field are derived and discussed.

Unique findings suggest that complacency about the relationships between executive director compensation and company performance is unwarranted. In light of a decline in the country's international rankings on the quality of its corporate governance, a renewed focus on the effectiveness of human resource compensation strategy may be necessary in this context.

This study uses a budgeting experiment to examine the effects of peer influence and firm earnings position on managerial honesty. In the experiment, participants report production costs to request funds from the firm based on their actual private cost information. The firm’s earnings position is manipulated at two levels, a gain condition and an edge condition, and the authors find that participants overstate costs (i.e., are less honest) to a greater extent in the dishonest peer influence condition than in the honest peer influence condition. The authors also find that the effect of peer influence on managerial honesty is context dependent. Specifically, participants respond to both dishonest and honest peer influence in the gain condition but they do not respond to peer influence in the edge condition. This study provides evidence for honest peer influence on honesty and it highlights the role of earnings position on the effect of peer influence on honesty. Controlling the disclosure of certain peer information is not possible because individuals can learn about peer information (honest or dishonest) formally or informally. Such uncontrollable peer information may be harmful to firms. The results suggest firms that provide managers with the consequences of managerial budgeting on the firm operational outcomes can neutralize the effect of peer influence on managerial honesty when managers’ budgeting decisions significantly affect firm profits.