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1 – 6 of 6Paula Danskin, Basil G. Englis, Michael R. Solomon, Marla Goldsmith and Jennifer Davey
The purpose of this research is to investigate knowledge management in the textile industry specifically through the relationships and interconnections of knowledge management…
Abstract
Purpose
The purpose of this research is to investigate knowledge management in the textile industry specifically through the relationships and interconnections of knowledge management systems, strategy and firm performance across the value chain.
Design/methodology/approach
This research examines the process of acquisition, retention, maintenance, and retrieval of knowledge both within the firm through organizational memory and across the value chain. A series of case studies examines how Invista (a Du Pont subsidiary) manages knowledge internally and externally through relationships with downstream partners across a single value‐chain within the textile industry. Qualitative interviews assess the “state of the industry” regarding knowledge management systems.
Findings
Differentiation through knowledge is difficult in practice. Invista has taken the first steps to develop knowledge management systems that connect the internal and external knowledge base to gain competitive advantage. Establishing internal knowledge management systems for organizational memory creates opportunities to minimize knowledge isolation in functional departments and creates a greater base for tacit learning to be leveraged. External knowledge management systems bring value chain members closer together and add value to the product (i.e. increased quality, customer perceptions of brand platforms) throughout the value chain. Active external knowledge systems create opportunities to reap the full benefits of internal knowledge and knowledge from other firms within the network.
Originality/value
This paper describes the process of acquisition, retention, maintenance, and retrieval of knowledge within the firm by improving organizational memory and across the value chain through knowledge management systems to gain competitive advantage.
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This paper aims to analyze the customer-based brand equity index (CBBE-I) of Tourism Brand Kurukshetra.
Abstract
Purpose
This paper aims to analyze the customer-based brand equity index (CBBE-I) of Tourism Brand Kurukshetra.
Design/methodology/approach
For the purpose of this study, the author uses primary and secondary data on destination attractiveness of Tourism Brand Kurukshetra for a sample of 150 tourists including domestic and international. The study used structural equation modeling and factor weighting methods.
Findings
The research presents an investigation into the destination attractiveness index of Tourism Brand Kurukshetra in an emerging market, i.e. Kurukshetra. Tourism Brand Kurukshetra from the brand equity perspective is an attractive destination.
Practical implications
It suggests that the CBBE index of Kurukshetra ought to analyze a longitudinal study to get the proper image of Kurukshetra from a touristic perspective. It provides long-term attractiveness to enhance tourism.
Originality/value
This is the first brand equity study contributed to branding literature of Tourism Brand Kurukshetra. The index is an accomplished way to present the tourism condition of any destination.
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Hsien-Cheng Lin, Xiao Han, Tu Lyu, Wen-Hsien Ho, Yunbao Xu, Tien-Chih Hsieh, Lihua Zhu and Liang Zhang
Research in tourism and hospitality industry marketing has identified many highly effective applications of social media. However, studies in the existing literature do not enable…
Abstract
Purpose
Research in tourism and hospitality industry marketing has identified many highly effective applications of social media. However, studies in the existing literature do not enable a comprehensive understanding of this phenomenon because they lack a theoretical foundation. Therefore, this study systematically reviewed the literature from the perspective of the task-technology fit (TTF) theory. The purpose of this paper is to map out what is known about social media use in tourism and hospitality marketing and what areas need further exploration.
Design/methodology/approach
A descriptive cumulative review of the literature obtained 99 articles published in tourism and hospitality journals from 2010 to 2019.
Findings
The analysis suggests that to understand social media use in tourism marketing, researchers and practitioners in the industry must clarify the following four issues: the control variables, longitudinal analyzes and TTF concepts that should be used in future studies; the fitness of social media platforms for tourism marketing; how various social media platforms differ in terms of performance outcome; and the digital divide in the use of social media for tourism.
Originality/value
An integrated framework was developed to identify constructs and to understand their relationships. Recent studies in this domain are discussed; theoretical and practical suggestions and implications for future research are given.
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Marko S. Hermawan and Andriani Grace Irene Nomleni
This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the…
Abstract
Purpose
This study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.
Design/methodology/approach
The study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.
Findings
Traditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.
Practical implications
This study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.
Originality/value
The value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.
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Belverd E. Needles, Marian Powers and Mark L. Frigo
This study examines the links between financial performance and executive compensation for high-performance companies (HPC). HPC display sustained and superior cash flow returns…
Abstract
This study examines the links between financial performance and executive compensation for high-performance companies (HPC). HPC display sustained and superior cash flow returns, asset growth, and total shareholder returns. In previous empirical analysis, HPC companies displayed specific identifiable financial performance drivers and measures when compared to companies in the S&P 500 (Needles et al., 2004). Most recently, HPC sustained their high performance when compared to the S&P 500 over varied economic periods. Further, the research identified operating asset management characteristics of these companies, especially as they relate to the cash cycle (Needles et al., 2004). Continuing this stream of research, this study first identifies the financial and non-financial performance measures related to compensation of top management of HPC as reported in the companies’ public disclosures. Then, these findings for HPC are matched to a set of comparable non-HPC. Finally, we evaluate the stated performance measures for executive compensation in light of the performance drivers and measures identified by previous research to be distinguishing characteristics of HPC. We hypothesize that HPC will more closely align stated performance measures for executive compensation with performance characteristics that have been shown to be characteristics of HPC. We find that HPC are more focused and unambiguous in their use of both financial and non-financial performance measures in executive compensation.
Samuel Tweneboah-Kodua, Francis Atsu and William Buchanan
The study uses cyberattacks announcements on 96 firms that are listed on S&P 500 over the period from January 03, 2013, to December 29, 2017.
Abstract
Purpose
The study uses cyberattacks announcements on 96 firms that are listed on S&P 500 over the period from January 03, 2013, to December 29, 2017.
Design/methodology/approach
The empirical analysis was performed in two ways: cross-section and industry level. The authors use statistical tests that account for the effects of cross-section correlation in returns, returns series correlation, volatility changes and skewness in the returns.
Findings
These imply that studying the cumulative effects of cyberattacks on prices of listed firms without grouping them into the various sectors may be non-informative; financial sector firms tend to react cumulatively to cyberattacks over a three-day period than other sectors; and technology firms tend to be less reactive to the announcement of a data breach. Such firms may possibly have the necessary tools and techniques to address large-scale cyberattacks.
Research limitations/implications
For cross-section analysis, the outcome shows that the market does not significantly react to cyberattacks for all the event windows, except [−30, 30], while for the sector-level analysis, the analysis offers two main results.
Practical implications
First, while there is a firm reaction to cyberattacks for long event window for retail sector, there is no evidence of a cumulative firm reaction to cyberattacks for both short and long event windows for the industrial, information technology and health sectors. Second, the firms in the financial sector, there is a strong evidence of cumulative reaction to cyberattacks for [−1, 1] for the financial industry, and the reactions disappear for relatively longer event windows.
Social implications
These imply that studying the cumulative effects of cyberattacks on prices of listed firms without grouping them into the various sectors may be non-informative, the financial sector firms tend to react cumulatively to cyberattacks over a three-day period than other sectors, technology firms tend to be less reactive to the announcement of a data breach, possibly such firms may have the necessary tools and techniques to address large-scale cyberattacks.
Originality/value
The work provides new insights into the effect of cyber security on stock prices.
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