Search results

The provision of value, as a marketing issue, is receiving increasing attention from managers and scholars. This attention, in combination with strong calls for better quantification and stronger measures in marketing, has lead to increased interest in the assessment, quantified where possible, of the provision of value through buyer–seller relationships. This paper identifies dimensions of value provision through relationships in business markets with specific emphasis on the intangible aspects of value, which are important to long-term competitive advantage. The provision of value to the seller is the prime focus in this paper. The paper discusses the meaning of both tangible and intangible relationship value and the interplay between them and notes the importance of assessing the intangible part of the value, particularly the part which derives from the human aspects of the relationship. Despite their importance, the human aspects of relationships and their contribution to value is a sparse topic among researchers. The paper compares and evaluates potentially useful relationship and value conceptualizations. The paper discusses studies of relationship value and then outlines the results of a recent line of empirical research into the provision of value by a buyer to a seller that utilizes a framework synthesized from the intellectual capital literature. This recent research conceptualizes the potential for a seller's relationship with a buyer to provide intangible value to the seller in terms of, first, the resources available in the buyer and second, the capabilities of the buyer's boundary personnel to aid in facilitating the flow of those resources to the seller. The paper also includes the softer human aspects in the dimensions of value. These latter aspects are important to a full assessment of value. The paper concludes with a discussion of aspects of intangible relationship value that need further elucidation and will thus provide opportunities for future research.

This chapter provides a brief overview of the need to study sustainable futures. It provides an outline of the importance of inventing futures in the third decade of the twenty-first century. It offers conceptual tools for building sustainable futures scenarios and discusses the importance of long-term thinking in business, government and society. This chapter is divided into four sections. Section One presents the opportunities to invent futures and the role of long-term scenarios. Section Two describes the contest for reimagination and the reinvention of futures. Section Three provides the historic background of the evolution of scenario methodology. Section Four offers a concise introduction to futures studies and futurology. Finally, a short preamble on the empirical research on Sustainable Futures for Latin America and the Caribbean considers climate change.

This chapter traces the evolution of personality trait research in the behavioral accounting literature and offers suggestions for past and future trends. These personality traits include, among others, those measured by the Myers-Briggs Type and Five Factor models (FFMs), Type A/B, tolerance for ambiguity, locus of control, authoritarianism, and the Dark Triad components of narcissism, Machiavellianism, and psychopathy. In a broad spectrum analysis of accounting journals without regard to timing or geographics, we attempt to capture the major phases of personality trait research and provide suggestions as to the surrounding environment for such progressions in the literature. In addition to more established research streams, this chapter also discusses other personality traits that have only been marginally investigated in the accounting literature, and possible directions for future research.

The study examines sustainability reporting in the government and not-for-profit organizations (GNFPs). Using a descriptive approach, data from the Global Reporting Initiative (GRI) are utilized to identify GNFP’s sustainability reporting trends and incentives over the period from 2001 to 2016. The study shows improvement in the GNFPs’ sustainability reporting over the analysis period, especially by larger organizations. In specific, results show that the number of GNFPs that reported has increased over the analysis period, and the number of social, economic, and environmental issues that are reported on has also increased although fragmentally across different GNFPs. In addition, a few GNFPs integrate their sustainability report with their financial report or obtain external assurance. The study shows that GNFPs’ sustainability reporting is motivated by meeting stakeholders’ needs and achieving business goals. Based on these findings, the study identifies future reporting opportunities for GNFPs to improve informativeness and reliability of sustainability reporting with the ultimate goals of improving transparency and accountability. The data used in this study capture only the GNFPs that reported or registered in the GRI database. Thus, future studies may use other data sets or conduct field and case analyses to obtain further insights into the process of adopting and reporting on sustainability and the roles that different stakeholders play in pursuing such efforts. In addition, the study identifies other future research opportunities. The study contributes to the extant literature on sustainability and social responsibility during periods of changing regulatory framework in less-researched organizations that contributes significantly to society.

Prior research has shown that a work environment that facilitates work-life balance not only benefits the personal lives of employees but also leads to better job performance and ethical decision-making. Allocation of time between career and personal life is an age-old challenge for working people. Work-life balance refers to the manner in which people distribute time between their jobs and other activities, such as family, personal pursuits, and community involvement. This study compares the work-life balance perspectives of current and future accountants. Three research questions are examined. The first relates to the importance accountants place on work-life balance. The second concerns how work-life balance perspectives of current practitioners compare to future accountants. The third considers how gender differences affect work-life balance perspectives. Data for analysis was obtained via a survey of current accounting practitioners and of future accountants (students near graduation). Findings indicate that both current and future accountants believe that a healthy work-life balance is connected to work satisfaction, work performance, and ethical decision-making.

Instagram is a social media platform that has quickly evolved from a photo-sharing application to a successful marketing tool. It holds various business opportunities, and its rapid growth helps showcase the business offerings. Its innovative use of adverts entices clients, and its visual nature complements the social media marketing strategy. Thus, looking at the dynamic nature and growth of the platform, this chapter outlines the past research trends in the literature of Instagram marketing as the primary objective. This structured review undertakes the study of 76 articles based on defined inclusion and exclusion criteria and analyzes the literature in different contexts. This chapter includes the hybrid review (narrative and framework-based), and findings from the literature highlight a significant influence of Instagram marketing on users. During the brief description of the literature in a different context, the numerous research gaps are outlined with future research directions based on the ADO framework. Lastly, it also presents a broader overview of the managerial and theoretical implications based on the literature of Instagram marketing.

The present study provides insight on Roma students' understandings and experiences during their participation in a learning program under the aegis of Future Literacy Approaches and reports on the range of cognitive and social skills which can be cultivated through such literacy experiences. A case study research design was applied with an after-school evening class attended by 12 Roma students in a region of Greece. Thematic analysis of the qualitative data indicates that Roma students' engagement in the Future Literacy tasks of the program strengthened the acquisition of skills that could be useful for their daily lives, including the capacity to construct their own representations of daily life, and finding creative solutions to real-life situations. Activities provided students with the space and time to express their aspirations for self-empowerment and changed life conditions in the future. Findings provide one way to address the urgent need for Roma to challenge marginalization through leveraging their own active roles as citizens.