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1 – 10 of over 3000
Article
Publication date: 31 May 2013

Liz Thach, Steve Cuellar, Janeen Olsen and Tom Atkin

The purpose of this paper is to compare and contrast wine sales in neighboring franchise law and non‐franchise law states in order to determine impact on wine price, consumer…

Abstract

Purpose

The purpose of this paper is to compare and contrast wine sales in neighboring franchise law and non‐franchise law states in order to determine impact on wine price, consumer choice, consumer satisfaction, and stakeholder perception.

Design/methodology/approach

The study used qualitative interviews with 14 wineries, distributors, and retailers, statistical analysis of Nielsen Scantrack data, and an online survey of 401 wine consumers in Georgia and Florida, USA.

Findings

Results show statistical proof that Florida offers more wine selection and lower wine prices on matching brands than Georgia. Qualitative interviews indicate wineries, distributors, and retailers perceive differences in wine choice, price, and overall operating costs in these two states. However, there was no statistical difference between a sample of 401 consumers from Georgia and Florida when asked about their satisfaction level with wine choice and pricing within their state.

Research limitations/implications

For practical purposes, the research was limited to only two US states. It would be useful to duplicate this study in other states.

Practical implications

Practical implications include the need for new wineries desiring to enter franchise law states to carefully research regulations and distributors before making a commitment, as well as the social issue of less wine choice and higher prices for consumers in Georgia versus Florida.

Originality/value

This is the first empirical study in the USA to focus on the impact of wine franchise laws on consumer choice and wine price. It yields useful information that contributes to the body of knowledge for wine and policy research.

Details

International Journal of Wine Business Research, vol. 25 no. 2
Type: Research Article
ISSN: 1751-1062

Keywords

Article
Publication date: 1 March 2017

Jongmin Shon and Yilin Hou

This study aims to explore the underlying patterns in tax innovation. Prior studies of local sales taxes still leave a gap in the literature and render the results inconclusive…

Abstract

This study aims to explore the underlying patterns in tax innovation. Prior studies of local sales taxes still leave a gap in the literature and render the results inconclusive because the studies cover either state level or localities within a single state for a short period. To cover the gap, we assemble a dataset of counties in all states for FY1970-2006 but focus on 12 states not threatened by intra-jurisdictional competition. Our empirical analyses yield evidence that a county adopts local sales tax for political and economic rationale rather than fiscal condition. Accordingly, regional diffusion has positive effects on local sales tax adoption in a county. These findings contribute substantively to sales tax literature while confirming policy diffusion.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2015

Zhirong Jerry Zhao and Wen Wang

In recent years, the disparity of school capital outlays has received increasing attention as many schools are facing challenges to meet increasing capital needs. With data of…

Abstract

In recent years, the disparity of school capital outlays has received increasing attention as many schools are facing challenges to meet increasing capital needs. With data of Georgia county school districts during FY2003-2008, this study examines how the disparity of school capital outlays is affected by the mix of capital revenues. Using multiple methods including spatial data analysis, quartile analysis, and inequality decomposition, we find that (1) school capital outlays in Georgia counties are negatively associated with the percentage of black population and the poverty rate, (2) state capital grants do not play an equalization role in school capital outlays, and (3) the use of ESPLOST has some equalizing effects on the funding for school facilities, contrary to earlier findings in the literature.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 27 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 28 November 2023

Christopher R. Plouffe, Thomas E. DeCarlo, J. Ricky Fergurson, Binay Kumar, Gabriel Moreno, Laurianne Schmitt, Stefan Sleep, Stephan Volpers and Hao Wang

This paper aims to explore the increasing importance of the intraorganizational dimension of the sales role (IDSR) based on service-ecosystem theory. Specifically, it examines how…

Abstract

Purpose

This paper aims to explore the increasing importance of the intraorganizational dimension of the sales role (IDSR) based on service-ecosystem theory. Specifically, it examines how firms can improve interactions both internally and with external actors and stakeholders to both create and sustain advantageous “thin crossing points” (Hartmann et al. 2018). Academic research on sales ecosystems has yet to fully harness the rich insights and potential afforded by the crossing-point perspective.

Design/methodology/approach

After developing and unpacking the paper’s guiding conceptual framework (Figure 1), the authors focus on crossing points and the diversity of interactions between the contemporary sales force and its many stakeholders. They examine the sales literature, identify opportunities for thinning sales crossing points and propose dozens of research questions and needs.

Findings

The paper examines the importance of improving interactions both within and outside the vendor firm to thin crossing points, further develops the concept of the “sales ecosystem” and contributes a series of important research questions for future examination.

Research limitations/implications

The paper focuses on applying “thick” and “thin” crossing points, a key element of Hartman et al. (2018). The primary limitation of the paper is that it focuses solely on the crossing-points perspective and does not consider other applications of Hartman et al. (2018).

Practical implications

This work informs managers of the need to improve interactions both within and outside the firm by thinning crossing points. Improving relationships with stakeholders will improve many vendor firm and customer outcomes, including performance.

Originality/value

Integrating findings from the literature, the authors propose a conceptual framework to encompass the entire diversity of idiosyncratic interactions as well as long-term relationships the sales force experiences. They discuss the strategic importance of thinning crossing points as well as the competitive disadvantages, even peril, “thick” crossing points create. They propose an ambitious research agenda based on dozens of questions to drive further examination of the IDSR from a sales-ecosystem perspective.

Details

European Journal of Marketing, vol. 58 no. 3
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 March 2016

Helisse Levine, Marc Fudge and Geoffrey Propheter

Rainy day stabilization funds (RDSFs) and local option sales taxes (LOSTs) are two strategies local governments deploy to combat fiscal stress. While the literature on both is…

Abstract

Rainy day stabilization funds (RDSFs) and local option sales taxes (LOSTs) are two strategies local governments deploy to combat fiscal stress. While the literature on both is robust, it has thus far failed to consider empirically that the two may be connected. One way the marginal LOST dollar could be spent is by saving it for future use. We test the connection with a sample of 414 counties and correct for selection bias with the Heckman correction technique. We find that each $10 increase in LOST revenue per capita is associated with a $0.10 increase in undesignated general fund balance. Though small, the positive effect size supports the theory that LOSTs contribute to a greater propensity to save.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 28 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 28 October 2011

C. David Shepherd, Geoffrey L. Gordon, Rick E. Ridnour, Dan C. Weilbaker and Brian Lambert

The purpose of this paper is to examine practices of and differences between small and large organizations as they relate to the training of sales managers.

1390

Abstract

Purpose

The purpose of this paper is to examine practices of and differences between small and large organizations as they relate to the training of sales managers.

Design/methodology/approach

Utilizing a survey approach, data were collected from a sample of sales managers and trainers employed by firms across the USA. Analysis was conducted between “small” and “large” organizations based on sales force size.

Findings

While many similarities do exist between small and large firms' sales manager training practices, some significant differences also exist in terms of teaching approaches, types of instructors, training locations, methods, and content utilized. Results of the current study exhibit both similarities and differences as compared to results of sales manager training practices found in earlier studies.

Research limitations/implications

The study was based on a sample of sales managers and trainers employed by firms within the USA. Sales manager training practices could differ due to cultural differences, the industry the firm competes in, and other factors.

Practical implications

First, sales manager training activities show more similarities than differences between small and large firms. Second, internet‐based training methods are becoming prevalent in large firms while still struggling for acceptance in smaller ones. Third, no one type of instructor is viewed as being highly effective in either small or large firms. Fourth, senior management must support and encourage positive behavioral changes associated with sales manager training or else efforts will fail.

Originality/value

The current study answers the call for research to identify contemporary sales manager training practices, building upon results of previous studies.

Details

American Journal of Business, vol. 26 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 1 March 2015

Whitney B. Afonso

The relationship between the local option sales tax (LOST) and property taxes and own source revenue is not well documented in the literature. This may be due in part to the…

Abstract

The relationship between the local option sales tax (LOST) and property taxes and own source revenue is not well documented in the literature. This may be due in part to the aggregated nature of the data, which fails to capture different motivations for adoption of LOSTs. Using county-level data from 35 states, this study finds that LOSTs increase own source revenue and in some circumstances decrease property tax burdens. The primary contribution of this research is that it uses a policy variable, the LOST rate, to distinguish between the two types of counties that use their LOST revenues differently. This research represents the first step in bridging the gap between the LOST literature and the tax mix choice literature.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 27 no. 3
Type: Research Article
ISSN: 1096-3367

Case study
Publication date: 20 January 2017

Robert E. Spekman, Derek A. Newton and Alexandra Ranson

This case serves as an introduction to field sales management. A manager must address three sales representatives' ingrained behaviors in order to implement a major shift in…

Abstract

This case serves as an introduction to field sales management. A manager must address three sales representatives' ingrained behaviors in order to implement a major shift in marketing strategy. Students should recognize the nature of the "man-in-the-middle" squeeze: the manager caught between the pressure of implementing a new strategy from the top and the resistance to change from the bottom.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Article
Publication date: 1 March 1997

John Bell

Adding value turns a modest—and poorly performing—consumer product line into one of the wood and paper company's most profitable businesses.

Abstract

Adding value turns a modest—and poorly performing—consumer product line into one of the wood and paper company's most profitable businesses.

Details

Journal of Business Strategy, vol. 18 no. 3
Type: Research Article
ISSN: 0275-6668

Abstract

Details

Journal of Business & Industrial Marketing, vol. 38 no. 5
Type: Research Article
ISSN: 0885-8624

1 – 10 of over 3000