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The purpose of this article is to explore the methodological framework used for comparative marketing systems studies. To this end, a comprehensive literature search was carried out to describe and evaluate the comparative marketing studies undertaken to date. An attempt is also made to identify unresolved research issues in the area and an alternative methodology is suggested to develop an improved conceptual basis for studies in comparative marketing.

This article is intended to stimulate theoretical reflection in international comparative studies in library and information science (comparative LIS).

The need for theory is emphasized and shortcomings in comparative LIS in respect of theory are identified. On the basis of literature from other comparative disciplines, a framework for examining issues of metatheory, methodology and methods is constructed. Against this background the role of theory and metatheory in the literature of comparative LIS is evaluated. General observations are illustrated using examples selected from comparative studies in LIS.

Much of the literature of comparative LIS is atheoretical and based on assumptions that reflect naive empiricism. Most comparativists in LIS fail to link their work to that of colleagues, so that no body of theory is built up. Insufficient use is made of theory from other social science disciplines. There is a little evidence of awareness of metatheoretical assumptions in the sociological, teleological, ontological, epistemological and ethical dimensions.

While general observations are presented about the literature of comparative LIS, this is not a bibliometric study. Issues of methodology and method are not dealt with.

Recommendations are made for improving teaching and research in comparative LIS. Concepts presented here are of value to the wider LIS community, particularly in internationally oriented research and practice.

Since the 1980s there has been very little conceptual and methodological reflection on comparative LIS. This article alerts the LIS profession to new thinking in other comparative disciplines.

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.

Although many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative research method in order to inform the future direction of accounting education.

Comparative methodology has been defined as “a method of analysis that focuses on several objects of study in order to identify similarities and differences”. This paper begins by critiquing the comparative research method before considering how comparative research can make a contribution to research into accounting education policy and professional issues. The extent to which comparative research has been undertaken in accounting education research is then examined.

The potentiality of incorporating ideas from other professional education systems has not been fully exploited in accounting education.

This paper advocates comparing accounting education with that in other professions. Other types of comparative research, for example, international comparisons, are not covered in detail.

Accounting educators and education policy setters should be encouraged to explore the accounting systems of similar professions to generate new ideas for change.

The paper discusses how comparative study, with particular reference to other professions, can be used to inform change in accounting education policy.

Considers various approaches to the study of comparative marketing, suggesting methodology that provides an adequate framework on which to base comparative domestic marketing studies. States the first objective here is to explore various definitions of the term ‘comparative marketing’ to place the area of study in its rightful place; second, is to suggest a methodology provide an adequate framework on which to base domestic comparative marketing studies. Proposes that if improvement in the state of knowledge is to take place, commonality of terminology and methodology must first be established. Concludes that information provided gives the background necessary to achieve desirable objectives.

The purpose of this paper is to examine the superiority of comparative evaluation or relative attitudinal measurement approach in which the respondent evaluates one object with direct comparison with other objects. The study uses comparative and non-comparative approaches to examine the effects of service quality, value, and customer satisfaction on attitudinal loyalty in a service setting.

The study uses the data collected from the survey of 300 customers of two large Indian banks.

The results provide partial support to the superiority of the comparative evaluation over non-comparative evaluation. Additionally, results indicate that service quality positively affects customer value, and both service quality and customer value have a direct positive effect on customer satisfaction. Customer satisfaction drives attitudinal loyalty which in turn leads to customers’ willingness to pay more.

In the study, two banks were used for comparative evaluation. Since consumers’ consideration set can consist of more than two alternatives, future studies can include more than two objects.

Non-comparative measurements do not always adequately explain customer loyalty and superior performance of firms. This could potentially lead to misinterpretations of effects of service quality improvement programs and thus sub-optimal management decisions. Managers should use comparative evaluation approach for measuring marketing variables wherever possible.

Although the use of comparative evaluation is suggested in the literature (Dick and Basu, 1994), extant research has not systematically examined its superiority over non-comparative evaluation. This study empirically tests the comparative evaluation approach against the non-comparative approach by examining a comprehensive model involving the interrelationships among service quality, value, customer satisfaction, and their impact on attitudinal loyalty and willingness to pay more.

This study aims to systematise the methodology used in comparative urban planning law and propose primary contexts for comparison in planning law.

This study undertook a review of comparative law methodology discourse and sought to establish connections between the discourse and the field of planning law.

This study argues for establishment of a realistic goal for comparative planning law by focusing on the planning law's modifiability. The goal of comparison in planning law should not be to find universally desirable principles or better solutions. Rather, the goal should be to identify a motive for devising a solution. This is because it is not only difficult to establish legal values that are universally applicable to planning law but also inappropriate to determine superiority of planning laws that have been developed over time by each jurisdiction’s sovereignty and policies on land use. When determining comparable systems for analysis among legal systems that are functionally equivalent, it is important to consider the context of land use relations alongside the comparative analysis to be done. To set realistic goals, the context should not be extended indefinitely but be systematised. Based on the foundational relationship underlying planning law, including the tension between planning authorities and property owners, this study presents five specific contexts for comparative analysis: “Strength of Property Rights,” “Level of Judicial Intervention,” “Plan- or Development-led System,” “Allocation of Planning Power” and “Level of Participation.” Examination of these contexts will allow better understanding of the similarities and differences among different systems and practical application of the results of comparative studies.

This study presents a novel approach to systematising the methodology and framework of comparative planning law.

The purpose of this study is to describe the trends and practices of comparative prescription drug advertising by examining the types of comparative claims made in direct-to-consumer (DTC) and direct-to-physician (DTP) print advertisements.

The authors conducted a content analysis of 54 DTC and DTP print prescription drug advertisements (published between 1997 and 2014) with comparative claims.

Efficacy-based comparisons appeared in 64 per cent of advertisements, and attribute-based comparisons appeared in 37 per cent of advertisements. Most advertisements made direct (vs indirect) references to competitors (85 per cent), compared the advertised drug to a single (vs multiple) competitor (78 per cent), focused exclusively on one type of comparison claim (i.e. efficacy-, risk- or attribute-based) (70 per cent) and did not contain data-driven visual aids (82 per cent). Some differences between DTC and DTP advertisements emerged. More DTP than DTC advertisements included data-driven visual aids (82 per cent vs 0 per cent, respectively), included numerical data (88 per cent vs 53 per cent) and conveyed statistical significance (52 per cent vs 12 per cent).

The study used a convenience sample rather than a random sample of advertisements; thus, the findings might not be generalizable to all pharmaceutical DTC and DTP advertisements. Examining the tactics that advertisers use to educate and influence consumers and physicians sets the foundation for future studies that examine the effects of their exposure to comparative claims. Suggestions for future research are discussed.

This study is the first to examine and statistically compare the comparative advertising tactics used in both consumer and physician prescription drug advertisements.

This paper seeks to address the recent challenges in the international human resource development (HRD) research and the related methodological strategy.

This inquiry is based on a survey of literatures and integrates various comparative research strategies adopted in other major social science disciplines.

Based on comparative strategies found in other disciplines, the authors propose a framework to advance comparative HRD research and theory development.

The proposed framework emphasizes methodological consistency in HRD research and improving the relevance and rigor in theory development. It also highlights the required qualities of comparative researchers.

This is an initial effort in analyzing the emerging comparative HRD literature for an alternative framework to advance methodological research on HRD theory building.

Three reasons exist for undertaking a comparative study of social policy: there is no other way of evaluating and increasing understanding of social policies; through its study, a wide range of policy options for tackling particular problems become known and understood; policy makers can learn lessons from others' experience with particular policies. Conceptual and methodological issues raised by comparative study are briefly studied. All study is in fact comparative. As a field of study becomes more theoretically explicit and sophisticated it becomes more explicit and self‐conscious about some important comparisons. The development of comparative social policy indicates a growing theoretical awareness of the need for certain types of important comparisons. In time it is expected to disappear as a separately designated aspect of “the study of social policy”. The study of the field of social policy brings the kind of knowledge produced by the so‐called social sciences into sharp relief.