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The purpose of this paper is to describe the interactions between accounting and marketing activities in a Taiwanese telecommunication firm by demonstrating the dramatic impact that improved costing methods had on the firm’s customer portfolio management activities and consequently on the firm’s bottom line.

The paper presents a case study of a firm in the highly competitive telecommunications industry in Taiwan. The case study was constructed by interviewing key individuals within the organization over an extended period and supplementing those reports with an analysis of internal company documents.

The firm dramatically increased profitability through the integration of activity-based costing into their customer portfolio framework requiring marketing and accounting functions to work closely together. In this rapidly evolving market, cost allocation and customer portfolio management are indispensable. Identifying accurate costs and keeping key customers is a critical issue for the case company. While theoretically the approach is simple, in practice considerable hurdles needed to be overcome.

While considerable literature suggests that customer profitability drives the management of an organization’s customer portfolio, critical to the success of such an endeavor is the accurate calculation and allocation of costs to individual customers. As an interdisciplinary study, this paper provides insights for both accounting and marketing highlighting their reliance on each other in a sound firm. The results of this paper will serve as a supplement to past customer portfolio management research as well as a reference for any firm seeking to enhance their approach to portfolio management.

This study aims to investigate the feasibility of integrating the social, environmental and innovation processes within the four-perspective sustainability balanced scorecard (SBSC) model by determining the extent of linkages between and within the four SBSC perspectives.

A survey collected responses from senior management and middle management of large Australian companies.

The findings support several positive significant associations. Direct associations are found between value-creating processes within the internal process perspective. These results support the feasibility of integrating environmental, social and innovation-orientated value-creating process into the internal process of the four-perspective SBSC model. The results also provide evidence about the extent to which direct or indirect associations exist between the four SBSC perspectives: first, direct association of human capital (learning and growth perspective) with value-creating processes (internal processes perspective); second, direct association of value-creating (internal processes perspective) with customer value (customer perspective); and third, direct and indirect associations of value-creating (internal processes perspective) with financial performance (FP; financial perspective).

Several limitations are acknowledged related to cross-sectional data, senior and middle managers’ perceptions and assumptions underpinning structural equation modelling.

The implications for practice from this study concern how organisational management should relate to their stakeholders while providing value in their FP.

These associations reflect the influence of stakeholders’ recognised needs on process and product innovation. These needs highlight the benefits of focusing on future-orientated environmental budgets and ongoing employee training that lead to customer value and FP.

This is an initial in-depth study of a four-perspective SBSC model that provides an effective means of integrating social, environmental and innovation processes within the traditional four SBSC perspectives.

The very nature of organizational life is transforming as collaborative technologies erase the prerequisite of co-location for collaboration. Using three example cases of which we have been a part, World Vision, the American Society for Association Executives, and Healthy Kids Healthy Schools, we illustrate how such technology is also augmenting the generative capacity of the Appreciative Inquiry (AI) Summit methodology. We then use the five principles of wikinomics that Tapscott and Williams (2010) identify as keys for organizational thrival into today’s digitally connected world: collaboration, openness, sharing, integrity, and interdependence, as a lens for examining how the virtually connected AI Summit is a whole-system change methodology that helps to promote these principles. The chapter concludes with lessons on integrating collaborative technology into summit designs and opportunities for future experiments in this domain.

The purpose of this paper is to evaluate Balanced Scorecard by listing claims made by its authors and counterclaims made by other scholars/authors; to justify further research for answering the question “how to measure” in a broad manner; and to justify further research in “dynamic performance measurement systems for global organisations”.

By referencing relevant literature, this paper first evaluates Balanced Scorecard. In its second part, the problems associated with designing and implementing performance measures are listed and lack of research in dynamic performance measurement systems for global organisations is brought to attention. The third part emphasises the need for further research to address the issues mentioned in part two.

The literature reveals that Balanced Scorecard still prevails as the dominant performance measurement system. Successful implementations, however, are much less prevalent and translating Balanced Scorecard to concrete action is still a problematic area.

A vast, multidisciplinary volume of literature is available on performance measurement. This review has referenced mostly recent (2000‐2005) literature.

This review provides a reference for academics/practitioners by listing and organising major claims made by authors of Balanced Scorecard and counterclaims made by other authors/scholars. This review also brings to notice the difficulties associated with designing and implementing measures, identifying opportunities for ongoing research.

This paper forms the basis for a new research direction that considers global organisations and explores the design of a dynamic performance measurement system that operates within an integrated framework of business processes.

The purpose of this paper is to review the book, Why America's Top Pundits Are Wrong: Anthropologists Talk Back.

The author, himself an anthropologist, evaluates how a group of anthropologists responds to popular right‐of‐center pundits.

Why America's Top Pundits Are Wrong: Anthropologists Talk Back is just as instructive for what it reveals about the current condition of anthropology – and, for that matter, left academia – as for what it says about the lack of anthropological sophistication in popular books that purport to tell us what is right or wrong with the world and where it is heading. Freighted with postmodernism, the influence of Michel Foucault in particular, present‐day anthropology makes assumptions not unlike those of the Straussians of the far right. Thus, our left‐of‐center anthropologists have trouble locating what is so objectionable about reactionary conservatism and, at the same time, difficulties in assessing social conditions, both at home and abroad. The author ends with sketching an anthropology that would pay more attention to the psychological and environmental costs of globalization.

Notes that the 12 contributions dispense with academic jargon and try to reestablish a public presence for anthropology – a format which may reach a wider public.

Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Recent market volatility has provided a fundamental challenge to those arguing for the central role of intellectual capital as a source of organisation value. Using perceptual data relevant to the importance of intellectual capital as a source of enterprise value gathered in two studies conducted before and after the recent market ‘downturn’ respectively, this paper provides empirical evidence in support of the continuing and central importance of intellectual capital. The findings from these two studies also demonstrate consistency in the composition of the human, internal and external components of intellectual capital. The Irish software/telecom sector provides an ideal research frame work for any such investigation. In recent years Ireland has established itself as the largest software exporter in the world and this sector has been one of the primary engines of growth in an economy that has experienced real growth of over 40% in 6 years, a rate unparalleled in the developed world.