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Article
Publication date: 16 November 2021

Lars Haffke

Money Laundering Reporting Officers (MLROs) carry out day-to-day anti-money laundering (AML) tasks while directors ultimately remain responsible for AML compliance…

Abstract

Purpose

Money Laundering Reporting Officers (MLROs) carry out day-to-day anti-money laundering (AML) tasks while directors ultimately remain responsible for AML compliance. Therefore, directors’ expectations of what their MLROs do should ideally coincide with what their actual tasks to minimise liability risk. This paper aims to test for gaps between MLROs and their directors in terms of knowledge, expectations and performance of AML tasks. Likewise, it is researched whether MLROs and directors communicate well with regard to MLROs’ tasks.

Design/methodology/approach

This paper first develops a model for analysing the dyadic relationship between MLROs and their directors, based on the audit expectation-performance gap. Second, a paired electronic survey of MLROs and directors of German companies was conducted in autumn 2020, testing for participants’ knowledge, expectations and performance of possible AML tasks (n = 136 pairs).

Findings

While there is no knowledge or performance gap among MLROs and directors, expectations among them are partially unreasonable and their communication needs to be improved. Additionally, this study suggests that MLROs of German non-financial businesses are less knowledgeable, perform AML duties more poorly, and communicate less effectively with their directors.

Practical implications

Training of MLROs and communication with their directors need to be improved. Especially in the non-financial sector, action is urgently required.

Originality/value

This paper reports the results of the first paired survey of MLROs and their directors, offering unique insights into their relationship and the status of private AML efforts.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 4 November 2021

Vangelis Tsiligiris, Anita Kéri and Jeremy Eng-Tuck Cheah

This study aims to explore the influence of the individual student profile of Hofstede’s Power Distance, Uncertainty Avoidance, Collectiveness and Long-Term Orientation on…

Abstract

Purpose

This study aims to explore the influence of the individual student profile of Hofstede’s Power Distance, Uncertainty Avoidance, Collectiveness and Long-Term Orientation on student service quality expectations in higher education.

Design/methodology/approach

Data is collected via a survey consisting of items from a standard Hofstede and a higher education adapted SERVQUAL questionnaire. The survey sample includes 128 students who represent the entire population of a taught postgraduate course in Finance at a UK Higher Education Institution (HEI). Descriptive statistics and bivariate correlation analysis are used to describe and identify the relationship between student individual cultural values and student service quality expectations. Multiple regression analysis is applied to estimate the relationship between SERVQUAL constructs and items with respect to Hofstede’s cultural determinants.

Findings

The findings of this study suggest that individual culture can influence student service quality expectations in higher education.

Practical implications

In a context of a prospective quality management approach, there is value for HEIs to explore the individual cultural profile of their students as a way of understanding and actively managing student service quality expectations.

Originality/value

To the authors’ best knowledge, no previous study combines the SERVQUAL and Hofstede models in exploring the impact of cultural values on student service quality expectations in higher education.

Details

Quality Assurance in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 12 October 2021

Peyman Assadi and Pooria Assadi

Pursuit of meaning is at the heart of much of organizational life. It has implications for how different organizational stakeholders associate value to various…

Abstract

Purpose

Pursuit of meaning is at the heart of much of organizational life. It has implications for how different organizational stakeholders associate value to various organizational initiatives. Research on meaning has generally shown that effort increases meaning and favorable valuation of and willingness to pay for economic activities by organizational stakeholders. The authors build on and advance this research by offering theory and experimental evidence showing that effort, particularly at high levels, results in enhanced meaning and favorable valuation when effort does not threaten the focal stakeholders' resources through expectation disconfirmation.

Design/methodology/approach

Three experimental studies are designed and conducted in this research. In one study, the authors replicate prior research findings that establish labor generally increases meaning and favorable valuation. In the two subsequent studies, the authors test the proposed hypothesis in this research and check for robustness of the empirical analysis.

Findings

The authors find that any internalized threat to the focal stakeholder's resources coupled with a high exertion of effort decreases, rather than increases, meaning and favorable valuation of and willingness to pay for economic activities.

Originality/value

The theory and empirical evidence in this research advance the understanding of how organizational stakeholders may associate effort-induced meaning with various economic activities in counter-intuitive ways. The findings also highlight the importance of recognizing and shaping the expectations of organizational stakeholders in influencing willingness to pay in organizational settings.

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Content available
Article
Publication date: 30 August 2021

John Olsson, Mary Catherine Osman, Daniel Hellström and Yulia Vakulenko

In the rapidly growing e-grocery segment, unattended delivery is an emerging practice with the potential to offer a superior delivery experience. The purpose of this study…

Abstract

Purpose

In the rapidly growing e-grocery segment, unattended delivery is an emerging practice with the potential to offer a superior delivery experience. The purpose of this study is to contribute to the body of knowledge for unattended grocery delivery services by empirically identifying and describing the forms and determinants of customer expectations.

Design/methodology/approach

A multiple case study of potential early adopters was conducted to explore customer expectations of unattended grocery delivery services. Empirical data collected from direct observations and semi-structured interviews with ten Swedish households were coded and put through a single-case as well as a cross-case analysis revealing emerging patterns from which propositions were formed.

Findings

The iteration of theory and data in the case study resulted in a conceptual model of service expectations and determinants, containing six propositions. The study reveals a clear pattern that consumers expect to save time, gain flexibility and benefit from the ease of use of the service, while they predict sufficient security. Moreover, consumers’ desire open access features from retailers and service providers, integrated product returns service and nondescript hardware designs. The findings suggest that these service expectations are determined by personal needs, technology literacy and situational factors. The identified personal needs are stress reduction, limiting social interaction and increasing spare time.

Research limitations/implications

To support further theory development, this study presents six propositions for the types, forms and determinants of customer expectations of unattended grocery delivery.

Practical implications

This study provides managers with up-to-date insights into customer expectations and offers guidance in designing and developing unattended grocery delivery services.

Originality/value

This study contains the first in-depth analysis of customer expectations of unattended grocery delivery services, which are increasingly used for last mile e-grocery delivery.

Details

International Journal of Retail & Distribution Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-0552

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Article
Publication date: 1 January 1993

Kenneth E. Clow and Douglas W. Vorhies

Reports on research into measurement of consumer expectations.Examines the stability of consumer expectations and considers whetherthe measurement of expectations should…

Abstract

Reports on research into measurement of consumer expectations. Examines the stability of consumer expectations and considers whether the measurement of expectations should occur before or after the service encounter. Discusses the measurement issue as a way of building competitive advantage by meeting consumer expectations of the service.

Details

Journal of Services Marketing, vol. 7 no. 1
Type: Research Article
ISSN: 0887-6045

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Article
Publication date: 4 March 2019

Khandokar Istiak and Md Rafayet Alam

The purpose of this paper is to investigate the possible asymmetric response of inflation expectations to oil price and policy uncertainty shocks.

Abstract

Purpose

The purpose of this paper is to investigate the possible asymmetric response of inflation expectations to oil price and policy uncertainty shocks.

Design/methodology/approach

The authors used the test of asymmetric impulse responses proposed by Kilian and Vigfusson (2011) to explore the issue of asymmetry.

Findings

Unlike other studies that assume symmetric effects, this study finds asymmetric effects of oil price and policy uncertainty on inflation expectations for positive and negative shocks and for pre- and post-financial-crisis periods. In particular other things being same, a same magnitude oil price shock has greater effect on inflation expectations in post-crisis period than in pre-crisis period. Moreover, in post-crisis period a positive increasing oil price shock has greater effect on inflation expectations than a negative decreasing oil price shock.

Practical implications

The paper concludes that FED’s greater focus on output stabilization since financial crisis has made inflation expectations less anchored and a sudden surge in oil price may quickly trigger inflation through inflation expectations.

Originality/value

Exploring the issue of the possible asymmetric effects of oil price and economic policy uncertainty on inflation expectations is a relatively new topic (as other studies only assumed symmetry and did not investigate the possible asymmetry in this regard).

Details

Journal of Economic Studies, vol. 46 no. 2
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 1 March 2006

R. Dixon, A.D. Woodhead and M. Sohliman

Investors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client's financial…

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5219

Abstract

Purpose

Investors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client's financial statements. This study aims to investigate the existence of an audit expectation gap between auditors and financial statement users in Egypt.

Design/methodology/approach

The research method adopted in this study is identical to that used by Schelluch, Best et al. and Fadzly and Ahmed.

Findings

The results found evidence of a wide audit expectation gap in Egypt in the areas of auditor responsibilities for fraud prevention, maintenance of accounting records, and auditor judgment in the selection of audit procedures. To a lesser extent, an expectation gap was found concerning the reliability of audit and audited financial statements, and the usefulness of audit.

Research limitations/implications

The different economic and cultural conditions in Egypt may restrict the generalisability of this study.

Practical implications

In order to reduce the expectation gap and improve decision‐making by financial statement users, the results of this study support the adoption of the long‐form audit report, augmentation of the auditing framework, strengthening of the auditor's integrity, and finally educating users on the nature and functions of audit.

Originality/value

This paper contributes to the understanding of the diverse nature of the expectations gap by examining the different economic and cultural setting of Egypt.

Details

Managerial Auditing Journal, vol. 21 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 8 February 2008

Leib Leventhal

The purpose of this paper is to argue that understanding and exceeding customer expectations in the aged care services is more complex than other health services and…

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3489

Abstract

Purpose

The purpose of this paper is to argue that understanding and exceeding customer expectations in the aged care services is more complex than other health services and general services because of the multiple stakeholders and additional intimacies that exist.

Design/method/approach

The author first explores expectation theory and how it links to customer behaviour and then discusses confirmation/disconfirmation theory.

Findings

The author builds an argument that aged care service providers must understand consumer needs and expectations so that customer satisfaction is generated.

Originality/value

Exploring patient and relative expectation and satisfaction in different theoretical contexts.

Details

International Journal of Health Care Quality Assurance, vol. 21 no. 1
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 12 January 2015

Waqar Ahmed, Muhammad Shahid Soroya and Ghulam Fareed Malik

The purpose of this paper is to study of services of front desk staff using SERVQUAL aims to measure the perception and expectations of the library users. The librarians…

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1417

Abstract

Purpose

The purpose of this paper is to study of services of front desk staff using SERVQUAL aims to measure the perception and expectations of the library users. The librarians, keeping in view the expectations will get an idea that how much the services should be improved while the users will have an idea that what they want, and what are they provided with. In additions, the difference between the perception and expectations of the male library users and female library users is explored to give an idea to the librarians that what dimension of the services they need to explore.

Design/methodology/approach

Quantitative research method was used to conduct this study. The SERVQUAL instrument was used to measure the levels of perception and expectation through a structured questionnaire at the five points Likert scale. The tool was used with the permission of the author Berry et al. (1985). All the libraries of affiliated medical college with the University of Health Sciences were the population for this study. Through random sampling technique, 20 questionnaires per medical colleges were filled by the students of medical colleges. In total, 202 questionnaires returned and were analyzed after data entry in Statistical Package for Social Science version 19.

Findings

Mean of the total respondents indicate that the improvement in all the five dimensions of the service quality is required as the expectations found to be higher in all the five dimensions as compared to the perceptions. Perceived values are higher among female library users, so the library front desk staff requires increasing the perceived values of male users through improving their services to male library users. While comparing the expectations between male and female users, the results indicate that male library users want more responsiveness and reliability from the staff.

Research limitations/implications

This study measures the perceptions and expectations of the student library users of the medical college affiliated with University of Health Sciences, Lahore. Only main libraries excluding the small departmental libraries are included in this study. This study can be generalized in other private medical colleges as well as other researchers can study further in their own environment.

Practical implications

The results indicate that the expectations are higher. Keeping in view, the librarians will work to meet the expectations of the users. The expectation of the female users are higher in tangibility and empathy dimensions, while the male users expect more in reliability, responsiveness and assurance dimensions. In short, all the results showed that the expectations were higher than the perceptions. Keeping this study in view, the librarians can improve their weak areas of front desk staff services to meet the expectations of the users.

Originality/value

It is the first study of its type to measure the service quality of front desk staff. The service quality of front desk staff is never been measured in medical colleges using SERVQUAL in Lahore. The results of this study provide the guidelines to satisfy library users. The difference between the perception and expectations provides librarians and library managers with a road map to develop the service quality of front desk staff to meet the expectation level of the user’s for their satisfaction. This study can be generalized to the medical colleges other than Lahore.

Details

Library Management, vol. 36 no. 1/2
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 4 June 2009

Ignacio Rodríguez del Bosque, Héctor San Martín, Jesús Collado and María del Mar García de los Salmones

As there is still only limited research about expectation formation in destination marketing, the aim of this paper is to enhance this body of knowledge by providing…

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5800

Abstract

Purpose

As there is still only limited research about expectation formation in destination marketing, the aim of this paper is to enhance this body of knowledge by providing theoretical and empirical evidence about the role of different factors which generate tourist expectations. In particular, since expectations may significantly condition not only the tourist choice process but also the perceptions of experiences, the objective of this paper is to examine the factors contributing to the expectations of a tourist destination. Based on service expectations literature, a theoretical framework postulates the main factors generating tourist expectations.

Design/methodology/approach

Empirical research tests the research hypotheses. More specifically, several in‐depth interviews and focus groups (qualitative research) and a survey conducted in a holiday destination (quantitative research) led to data collection.

Findings

Tourist expectations are a second‐order factor based on inter‐correlations among several first‐order factors (i.e. past experience, external communication, word‐of‐mouth communication and destination image). In addition, image can be considered as the main factor generating expectations of a destination.

Research limitations/implications

The main limitation of this study is the geographic area (tourist site) of the research process. The tourist destination under investigation significantly influences the characteristics of the sample, of which national tourists are the main constituent.

Originality/value

Managing the destination image and the quality of experience is critical to induce favorable expectations of the destination in the tourist's mind. In addition, the coherence and reliability of destination communication need to be controlled in expectations management.

Details

International Journal of Culture, Tourism and Hospitality Research, vol. 3 no. 2
Type: Research Article
ISSN: 1750-6182

Keywords

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