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This paper describes a technique called the power index which a manager can use to evaluate the distribution of influence on key management committees. The important evaluation issues are concerns about equity (is thee balanced representation of contrasting interest groups?), concerns about effectiveness (is there a proper mix of representatives from each of the required areas of expertise – engineering, marketing, finance, etc.?), and concerns about the potential for one or more interest groups to dominate the decision process of the committee. The power index is explained in this paper, and it is illustrated with some examples of management uses.

This study aims to explore how perceived anthropomorphism, perceived warmth, and customer–artificial intelligence (AI) assisted exchange (CAIX) of service robots affect customers’ satisfaction via digital marketing innovation.

A customer satisfaction model was formulated based on the perspective of parasocial relationships and hybrid intelligence; 236 completed questionnaires were returned by partial least squares structural equation modeling analysis.

This study demonstrates that perceived anthropomorphism, perceived warmth and CAIX's impact on digital marketing innovation were supported, and customer satisfaction impacted the continued intention to use service robots.

Restaurants that leverage service robots differentiate themselves from competitors by offering innovative and technologically advanced dining experiences. Integrating AI capabilities sets these restaurants apart and attracts tech-savvy customers who value convenience and efficiency.

The purpose of this paper is to propose models of duration for maturity gap risk management in Islamic banks.

A thorough review of literature on duration modeling, duration measurement in Islamic banks and Shariah compliance has been conducted to set parameters to develop Shariah-compliant maturity gap risk management mechanism.

Models based on durations of earning assets and return bearing liabilities using various rates of return earned and paid, benchmark rates and industry standards commonly used by Islamic and conventional banks.

Increased Shariah compliance has threefold impact. Firstly, it will increase trust of customers. Secondly, it will help improve profitability by reducing non-Shariah compliance penalties from the regulators. And finally, it will enhance market capitalization and returns stability to investors because of enhanced customer base, increased level of trust and increased profitability.

This research proposes Shariah-compliant maturity gap risk management models based on the concept of duration according to recommendations of Bank for International Settlements. As there is no such maturity gap risk management mechanism that meets the requirements of Shariah using benchmarks that are common between Islamic and conventional banks; therefore, this research presents risk management solutions that can be applied simultaneously in the entire banking sector.

This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.

This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.

While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.

This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.

This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.

Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.

The purpose of this paper is to investigate the impact of logistics service quality (LSQ) on consumer satisfaction and loyalty in an omni-channel retail environment.

An empirical, survey-based approach is used to collect data from consumers about experiences with two different omni-channel retail scenarios: buy-online-pickup-in-store (BOPS), and buy-in-store-ship-direct (BSSD). Participants responded to questions regarding the LSQ, consumer satisfaction, and consumer loyalty relative to their actual experience in one of these situations.

Results suggest that omni-channel consumers are truly unique, and all three dimensions of LSQ (condition, availability, and timeliness) are distinct in their impact on satisfaction and loyalty. Results suggest that in the BOPS sample, consumer satisfaction partially mediates the relationship between condition and loyalty and fully mediates the relationship between timeliness and loyalty. In the BSSD model, consumer satisfaction partially mediates the relationship between timeliness and consumer loyalty.

This research studies LSQ in two different omni-channel scenarios; additional research is needed to explore other omni-channel scenarios and extend the findings to be more generalizable.

Managers should recognize that for omni-channel consumers, timeliness is the essential driver of satisfaction and loyalty. Retailers need to account for this reality and dedicate substantial resources to meet delivery requirements in a timely manner. Logistics service providers need to emphasize speed and reliability of their delivery processes for omni-channel consumers.

This research is the first attempt at conceptualizing LSQ in an omni-channel supply chain, and testing the impact of LSQ on consumer satisfaction and loyalty.

This paper aims to understand two-wheeler consumer retention behavior by examining their perception of service evaluation variables (such as service quality, perceived product quality and perceived consumer value), brand image and consumer empowerment that may trigger consumer satisfaction.

The study comprised a simple random sampling technique and conducted a survey (n = 284) using a structured questionnaire. The study analyzed the data using SPSS AMOS version 25 and PROCESS macros for analysis.

The study results show that service evaluation variables work best in leading to consumer retention in the two-wheeler industry. This relationship is further strengthened in the presence of consumer empowerment, brand image and consumer satisfaction.

The current study is one of the first studies in the two-wheeler industry that examine the relationship between service evaluation variables and consumer retention using direct, mediation and moderation effects.

The purpose of this paper is to illustrate how centralization and decentralization of supply chains (SCs) play a major role in creating organizational resilience.

Starting with the basic tenets of contingency theory and applying a grounded theory approach, results from exploratory qualitative and quantitative studies are combined to investigate the impact of (de)centralization on SC resilience capabilities.

The findings from a comprehensive literature review combined with two empirical surveys indicate that four important organizational capabilities are needed in order to cope with internal and external disruptions: fast reactions to unforeseen disturbances, reducing the number of negative external forces, reducing the impact of negative external forces and the quick return to normal operating processes. Furthermore, it is illustrated how (de)centralization activities can support these capabilities and thus maximize the SC resilience.

This paper presents 12 measures for (de)centralization and shows how they can support the four major capabilities of resilient companies. The results from qualitative and quantitative surveys allow for a holistic understanding of the organization and provide a basis for future SC resilience research.