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Article
Publication date: 16 March 2012

Mark Edward Pickering

The purpose of this paper is to explore the company‐related benefits expected by executives of public accounting companies consolidating accounting practices and the…

Abstract

Purpose

The purpose of this paper is to explore the company‐related benefits expected by executives of public accounting companies consolidating accounting practices and the implications of these expectations for company performance.

Design/methodology/approach

This paper uses a case study approach involving the review of publicly available information and interviews with executives and senior professionals of two Australian, publicly‐owned accounting companies. Analysis of the financial performance of the two companies was performed using data from annual reports.

Findings

Executives predominantly expected to achieve revenue growth and efficiency benefits through consolidation and change in ownership form. In one of the cases these benefit expectations emerged over the course of the acquisition program. The paper highlights the difficulty in estimating and realising the magnitude, timing and associated costs of consolidation benefits and the consequences of failure to achieve expected benefits; also it suggests advantages in a more conservative consolidation approach.

Research limitations/implications

Care is required generalising findings to other professions and other geographic jurisdictions.

Practical implications

This paper has implications for entrepreneurs and executives consolidating professional service firms, partners considering selling their firms and investors in publicly‐owned professional service firms.

Originality/value

This is the first study to consider the benefits expected by executives of the recently emerged, publicly‐owned accounting companies and the associated costs of implementation. The paper highlights opportunities for researchers provided by the availability of data for publicly‐owned accounting and other professional service firms.

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Article
Publication date: 25 June 2021

Xuan Cu Le

Zalo is a Vietnam social media platform attracting over 100 m users worldwide. The work aims to ascertain how to boost users' satisfaction, habit and continuance intention…

Abstract

Purpose

Zalo is a Vietnam social media platform attracting over 100 m users worldwide. The work aims to ascertain how to boost users' satisfaction, habit and continuance intention toward Zalo based on the expectation confirmation theory (ECT) and its extension through the impacts of expected benefits and emotional motivations.

Design/methodology/approach

Data are collected via an online survey on a convenience sample of 356 Zalo users. Statistical analysis is performed using Statistical Product and Service Solutions (SPSS) and Analysis of Moment Structures (AMOS) to test proposed hypotheses.

Findings

Results indicate that confirmation positively influences expected benefits (i.e. pervasiveness, socialization, and self-discovery) and satisfaction. Moreover, satisfaction and habit are jointly stimulated by expected benefits and emotional motivations. Outcomes also reveal that satisfaction is a motivator of habit, which in turn surmises evidently to continuance intention.

Practical implications

Findings assist practitioners to develop their business trajectories by improving beneficial services of Zalo and positive emotions. This fulfills user satisfaction and habit, and promotes continuance behavior accordingly.

Originality/value

Confirmation and expected benefits are acknowledged as the drivers of satisfaction, but existing literature remains inconclusive about dimensions of expected benefits influencing satisfaction and habit in social media. Furthermore, this study, by an extended ECT, explores emotional motivations for satisfaction and habit. Ultimately, habit is uncovered to foster prolonged usage.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 21 August 2017

Sara Leroi-Werelds, Sandra Streukens, Yves Van Vaerenbergh and Christian Grönroos

The purpose of this paper is to examine whether explicitly communicating the customer’s resource integrating role in value propositions improves or diminishes value…

Abstract

Purpose

The purpose of this paper is to examine whether explicitly communicating the customer’s resource integrating role in value propositions improves or diminishes value proposition effectiveness.

Design/methodology/approach

Based on existing research on value propositions, three effectiveness criteria are used: role clarity, expected customer value, and purchase intention. Two experiments manipulating the presence of the customer’s resource integrating role in value propositions test the conceptual model in both an indirect interaction (Study 1, toothpaste, n=207) and a direct interaction context (Study 2, fitness program, n=228). Additionally, Study 2 includes the moderating role of resource availability.

Findings

Explicitly communicating the customer’s resource integrating role in value propositions increases customers’ role clarity, which in turn influences customer’s attitude toward the service and purchase intention through a service-related (i.e. expected benefits and expected efforts) and an ad-related (i.e. ad credibility and attitude toward the ad) route. However, these results only hold for customers high in resource availability.

Originality/value

This research provides initial empirical support for the often-stated claim that value propositions should include the (potential) value of the offering as well as the (resource integrating) role of the customer. Taking a broader perspective, this research provides initial empirical support for recent calls to develop marketing communication practices that facilitate value-in-use. This paper’s findings show that adopting service logic in marketing communications seems to improve value propositions’ effectiveness.

Details

Journal of Service Management, vol. 28 no. 4
Type: Research Article
ISSN: 1757-5818

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Article
Publication date: 1 May 1989

John Struthers and Alistair Young

In seeking to extend rational choice theory from“market” to “political” behaviour, economistshave encountered a paradox: namely, that the act of voting itselfappears to be…

Abstract

In seeking to extend rational choice theory from “market” to “political” behaviour, economists have encountered a paradox: namely, that the act of voting itself appears to be inconsistent with the assumption of rationality. This is true not only when self‐interest is assumed, but also when altruistic behaviour (at least in its non‐Kantian form) is allowed for. This article surveys the theoretical and empirical literature on the determinants of the decision to participate in voting, and concludes that this decision is responsive to changes in the expected benefits and costs of voting; even though the expected costs of voting must normally outweigh the expected benefits. Interpretations of this behaviour include the possibility that voters act rationally, but are misinformed about the likely effectiveness of their votes; alternatively, the electorate may include more Kantians than economists have generally been willing to admit.

Details

Journal of Economic Studies, vol. 16 no. 5
Type: Research Article
ISSN: 0144-3585

Keywords

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Article
Publication date: 19 April 2013

Tsung‐Hsien Kuo

The purpose of this paper is to look at the relationships among factors which result in improved knowledge sharing, through the empirical validation of a theoretical model…

Abstract

Purpose

The purpose of this paper is to look at the relationships among factors which result in improved knowledge sharing, through the empirical validation of a theoretical model consisting of three dimensions: expected benefit in relation to knowledge sharing, trust at workplace, and employee knowledge‐sharing behavior.

Design/methodology/approach

This study targets three technological companies with a total of employees exceeding 1,500 (n=563), utilizing a survey questionnaire as the data collection instrument to test the relationship among the three dimensions. The structural equation modeling approach is used to test the proposed model.

Findings

The results show that trust at workplace has a mediating effect on organizational knowledge‐sharing behavior. It is also discovered that there is significant correlation between expected personal benefit through sharing knowledge and the development of trust at workplace.

Originality/value

This study contributes empirical data to the predominantly theoretical literature by offering a deeper understanding of the mediating effect of trust on employee's expected benefit for the purpose of knowledge exchange behavior within teams and among teams.

Details

Industrial Management & Data Systems, vol. 113 no. 4
Type: Research Article
ISSN: 0263-5577

Keywords

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Article
Publication date: 5 July 2011

Sergios Dimitriadis

This paper aims to explore benefits customers expect from a long‐term relationship with their bank and the costs associated with such a relationship; it further tests…

Abstract

Purpose

This paper aims to explore benefits customers expect from a long‐term relationship with their bank and the costs associated with such a relationship; it further tests these relational benefits and costs as segmentation variables.

Design/methodology/approach

A qualitative study based on three focus groups was designed to provide initial input on different types of expected relational benefits and costs. Then, quantitative data were collected from a survey of 209 real bank customers.

Findings

Analysis reveals five types of expected benefits and two types of costs. Four clusters were formed out of these seven expected benefits/costs. These clusters are also different on demographic, behavioral and psychographic variables and present clear and consistent relational profiles.

Research limitations/implications

Scales developed from the focus groups need further validation. Also, findings should be considered as sector and context specific. This work brings additional insight into the nature of expected relational benefits and costs, supports their usefulness for customer segmentation and offers opportunities for studying relational benefits and costs in an integrated way.

Practical implications

Findings provide managers with a better understanding of what customers value in the relationship with their bank and what keeps customers back from having a “close” relationship. Also, relational benefits/costs segmentation is suggested as a powerful tool for targeting and positioning.

Originality/value

The study identifies new types of relational benefits and costs. It is the first time expected relational benefits and costs are studied together and confirmed as meaningful segmentation variables.

Details

Journal of Services Marketing, vol. 25 no. 4
Type: Research Article
ISSN: 0887-6045

Keywords

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Article
Publication date: 1 July 2021

Janine Hobeika

Despite interest in social stereotypes such as gender, race and age, professional stereotypes of frontline employees is still a new topic that requires measurement in the…

Abstract

Purpose

Despite interest in social stereotypes such as gender, race and age, professional stereotypes of frontline employees is still a new topic that requires measurement in the banking services. The purpose of this paper is to develop and validate a reliable banker stereotype scale that reflects all useful dimensions.

Design/methodology/approach

A multi-dimensional scale is developed using a mixed method in the French context. Qualitative data were collected from two samples (11 private banking clients, 17 retail banking clients). Quantitative data were collected from two diversified samples built by quotas: an exploratory sample (n = 226) and a confirmatory sample (n = 579). Exploratory and confirmatory factor analyses were conducted to test and validate the scale.

Findings

The measurement scale proves to be valid and reliable. The scale is then used in a conceptual model as an explanatory factor of expected relational benefits where relations are analyzed using structural equation modeling. The model successfully provides some explanatory links between the banker stereotypes and the expected relational benefits.

Practical implications

The concept of the professional stereotype can be further used to better understand relationship quality and customer satisfaction through relational benefits, and more widely as a part of the know your customer (KYC) and corporate social responsibility (CSR) procedures.

Originality/value

The scale identifies four behavioral dimensions (partner, paternalistic, subordinate and shark) and one about dress code (formal clothing).

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

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Book part
Publication date: 1 November 2007

Irina Farquhar and Alan Sorkin

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized…

Abstract

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

Details

The Value of Innovation: Impact on Health, Life Quality, Safety, and Regulatory Research
Type: Book
ISBN: 978-1-84950-551-2

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Article
Publication date: 4 February 2019

Martina G. Gallarza, Teresa Fayos, Rosa Currás, David Servera and Francisco Arteaga

Since universities adopted a “Student as Customer” approach, student consumer behavior is a field of study which has become crucial. In the European higher education area…

Abstract

Purpose

Since universities adopted a “Student as Customer” approach, student consumer behavior is a field of study which has become crucial. In the European higher education area, more understanding is needed on International students, and more precisely on Erasmus students. The purpose of this paper is to validate a multidimensional scale to assess Erasmus students’ value expectations (i.e. expected value) on the basis of costs and benefits in their choices as consumers of an academic experience abroad.

Design/methodology/approach

A survey conducted on a sample of 192 students from 50 universities show the role of functional, social and emotional values along with costs of time and effort in the perceived value of an Erasmus experience.

Findings

After validating the five scales, the results show that social and emotional are the aspects were students’ expected value dimensions are the highest, as the Erasmus experience is expected to enrich their studies and enable them to boost their self-confidence, while functionally helping them to find a job in the future. Concerning the sacrifices, the Erasmus experience has a high cost with regard to effort, time and energy, but students are willing to go through it: an Erasmus stay is seen as a good investment, whose benefits will be reaped in the long run.

Originality/value

The contribution of this paper comes from the scope and the target: a multidimensional trade-off approach to the expected value of the Erasmus experience. Other works have already depicted the educational experience through the value concept, but none, to the best of the authors’ knowledge, has measured expected value on the pre-purchase phase for Erasmus students.

Details

International Journal of Educational Management, vol. 33 no. 2
Type: Research Article
ISSN: 0951-354X

Keywords

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Article
Publication date: 28 October 2002

Gale E. Newell, Jerry G. Kreuze and David Hurtt

With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan…

Abstract

With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make assumptions regarding discount rates, projected salary increases, and expected long‐term return on plan assets. Such assumptions, in turn, determine the funding status of the pension plan and the annual pension expense. Higher assumed discount rates reduce the pension obligation, enhance the funding status of the plan, and reduce any lump‐sum payments. Higher expected return on assets reduces the current pension expense. This study investigates the relationship between pension plan assumptions and the funding status of a pension plan. The results reveal that companies with pension plans that are more fully funded assume higher discount rates and expected long‐term return on assets than do companies with less funded plans. The effect of these assumptions is that higher discount rate assumptions lead to better funding status, and higher expected long‐term rates of return on assets partially offset the pension expense impacts of these higher discount rate assumptions. We are doubtful that more funded plans collectively should be assuming higher discount rates and expected long‐term return on plan assets, especially since the actual return on plan assets investigated did not correlate with these assumptions.

Details

American Journal of Business, vol. 17 no. 2
Type: Research Article
ISSN: 1935-5181

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