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Discount food stores opened within days of each other in Welshpool and Porthcawl earlier this year. How have established retailers been affected in these two very difficult towns with their traditions of small independents (Welshpool) and larger supermarkets (Portcawl)? What has been the impact on shoppers from the surrounding countryside? Are the new stores nine‐day‐wonders or have they already attracted loyal customers? These are some of the questions investigated by the authors who are currently continuing their study of the effects of the discount stores on existing retail outlets in Welshpool and Porthcawl.

Investigates the relationship between competitive strategies and business performance in the retailing industry and provides an empirical investigation of strategic approaches to competitive success adopted by various groups of retailers. In the past, examinations of this relationship have focused on samples from the industrial sector and have not investigated samples in the retail sector. Findings indicate that, both in terms of financial performance and operating performance, the group of retailers employing a combination of low‐cost/ differentiation strategy to attain competitive advantage outperform those using a singular strategic approach.

As a result of the growth of the modernization of retailing, small family grocers have suffered because of the disadvantages of their limited operating resources in comparison to those of corporate chain retailers. The purpose of this paper is to use the biological analogy of natural selection to illustrate how the idea of retail coexistence rather than mutually exclusive competition can work to the benefit of small family grocers. The inherent differences between chain retailers and small family grocers are examined and their inherent advantages identified. The appropriate strategies for small family grocers toward the particular market are then proposed.

The review of literature is implemented through the lens of biological analogy to identify the inherent advantages of small family grocers over chain retailers. Resource-advantage (R-A) theory is then incorporated to explain the synthesized framework.

Size and operational orientation are identified as the inherent differences that small family grocers can utilize to gain some inherent advantages over chain retailers in relation to the proposed segments. The establishment of a personal relationship with the customer is the key inherent advantage that is naturally facilitated by the individual orientation of the small family grocer. Within R-A theory, inherent advantage is seen as a special case of a comparative advantage in resources.

The different viewpoint inspired by the biological analogy that permits small family grocers to shift their mindset from retail competition to retail coexistence and to re-examine their own inherent advantages to serve the heterogeneous demand of consumers.

Despite, or perhaps even because of, the economic uncertainties of the period, the 1970s witnessed a radical transformation of the British distributive system. Most of the changes which occurred were similar to those experienced elsewhere in the Western world, and in a review of developments in EEC countries, Dawson has suggested that the impact of these changes on society could be similar to that produced by the Industrial Revolution. In Britain at least, the changes in distribution were, and remain, a result of very marked changes in society: most notably the change in consumption patterns brought about by endemic inflation, increasing unemployment and periodic world energy crises. The result has been increased competition, a search for greater efficiency and diversification of traditional product lines. Thus the British distribution system throughout the 1970s was dominated by the trend to mass merchandising, by the emergence of large firms and a consequent increase of corporate power and by the appearance of new distribution forms. While many of the conditions and developments experienced in the 1970s are expected to continue into the 1980s, it has been predicted (Distributive Industry Training Board 1980) that by the 1990s further revolutionary changes are likely to have occurred, particularly as a result of widespread automation involving new technology. The industry is, therefore, in the middle of a period of very rapid change.

Although the benefits of strategic alliances are well documented, whether strategic alliances can be a viable entry strategy option for small and medium‐size enterprises (SMEs) to successfully penetrate markets held by major incumbent suppliers is less clear. In this paper, strategic alliances are shown to be an effective entry‐cum‐deterrence strategy for SMEs to successfully penetrate markets that are well established and dominated by major corporations. In addition, the conditions under which SMEs can use strategic alliances as an entry strategy without restricting themselves to target only those markets ignored by bigger firms are identified. In terms of methodology, this paper follows a deductive approach – one based on game theory, to examine explicitly the reactions of bigger firms to the entry of SMEs into their markets, specifically taking into account the resource limitations faced by SMEs. To verify that the theoretical arguments presented are consistent with practice, two cases of the use of strategic alliances by SMEs as an entry strategy to penetrate markets dominated by major corporations are examined. The practices and experiences of these SMEs were found to be consistent with the theoretical arguments presented here.

Information technology is generally accepted as an important source of competitive advantage for the small retail business, though UK research indicates that the take‐up rate has been slow. Examines the factors influencing take‐up among small food retail businesses in the UK. Based on a sample of 148 customers of one major supplier, confirms the findings from earlier research that the effective adoption of information technology is facilitated by the expertise of the owner‐manager and the influence of the large company supplier; and is retarded by the owner‐manager failing to appreciate the benefits IT can provide, particularly in terms of strategic management development and control. Concludes that, given the symbiotic relationship existing between supplier and retailer, suppliers need to ensure that their smaller firm customers receive the requisite education and training to facilitate IT adoption.

The introduction of International Financial Reporting Standards (IFRS) has brought about renewed calls for the learning environment to foster a deep approach to learning by students. Given this, the purpose of this paper is to determine what aspects of the learning environment, as measured by the Course Experiences Questionnaire, created in two semester-long financial accounting classes, influence students’ approaches to learning, as perceived by Chinese accounting students.

A logistic regression model based on responses from 497 accounting students across two universities in China is used to address this issue.

The findings provide original empirical evidence of the Chinese accounting students’ expectations of deep learning. The main results showed that teaching quality and clear goals and standards were significantly associated with a deep approach to learning.

As two universities are included in the study, the findings are not necessarily generalisable to all accounting degree courses across China. There are practical implications for the teaching of IFRS in the financial accounting unit in China, and particularly for the two universities. Specifically, instructors need to foster students’ learning environment and inspire an enhanced approach to deep learning by focusing more on communicating their expected academic standards and improving their quality of teaching to reverse the passive approach taken by the vast majority of Chinese accounting students.

As one of the few studies from a Chinese accounting classroom context with respect to the learning approaches to teaching IFRS, this study will contribute to extend the existing knowledge of the learning environment of Chinese universities.

Despite the critical role given to small independent retailers (SIRs) in the revitalisation of city centres, little knowledge exists about their actual competitive strategies. Existing literature rather is normative, recommending SIRs to focus on customer orientation. Thus, the aim of this study is to identify the types of competitive strategies really adopted by SIRs.

This qualitative study is based on 13 semi-structured interviews of the booksellers, beer and wine merchants we met around Paris (France) in 2018. Data analysis was conducted in two stages: each interview was coded to bring out themes, which were then linked in cognitive maps.

Five types of SIRs' competitive strategies emerged from the study, depending on their main focus of attention. Either SIRs have no weapon to fight against external factors and they suffer competition or they have limited means and focus on their relationship with customers or even they possess a specific resource they can rely on (innovative character, skills, values) to go beyond ordinary customer orientation.

The typology should be a useful tool for SIRs interested in competitive strategies and for municipalities looking for new insights to succeed in the revitalisation of their city centres.

Revitalisation of city centres is a big challenge for many Western cities, especially small- and middle-sized ones.

To the best of our knowledge, the typology that comes from this study is the very first one on SIRs. Theoretically, it may help organise researches on SIRs' competitive strategies. Pragmatically, it provides a better understanding of SIRs' competitive strategies.

The purpose of this paper is to investigate group work perceptions of international and domestic accounting students. Although prior studies have demonstrated differences between domestic and international students in terms of their generic skill development, the present study explores this development via the use of a group work assessment task and offers practical suggestions for accounting instructors.

This paper utilises non-parametric tests (Mann-Whitney) and a thematic analysis to identify differences between the two accounting student cohorts.

The findings reveal that international accounting students were more optimistic about participating in group work and enjoyed higher levels of perceived generic skill development arising from the group work activity. However, domestic students gained more in terms of discipline-specific content knowledge while language barriers between the two cohorts were viewed as an obstacle to effective group work.

This study is based on the data collected from a single university and would benefit with replication at other institutions. For accounting educators of similar cohorts, suggestions are given as to how group work activities can be incorporated into an effective teaching practice.

The study contributes to the existing literature by examining differences between international and domestic accounting students’ attitudes of group work and their perceived generic skill development.

The purpose of this paper is to examine how older people who are almost entirely housebound use a view from their window to make sense of the world and stay connected to the outside space that they cannot physically inhabit.

Semi-structured interviews with 42 individuals were carried out who were living at home, were relatively immobile and had an interesting view outside they liked from one or more of their windows.

The findings suggest that immobile older people enjoy watching a motion-full, changing, world going on outside of their own mobility and interact and create meaning and sense, relating themselves to the outside world.

Findings suggest that those working in health and social care must realise the importance of older people observing the outdoors and create situations where that is enabled and maintained through improving vantage points and potentially using technology.

This study builds and updates work by Rowles (1981) showing that preference for views from the window involves the immediate surveillance zone but also further afield. The view can be rural or urban but should include a human element from which older people can interact through storytelling. The view often contains different flows, between mundane and mystery and intrigue, and between expected and random.