Search results

The aim of this paper is to examine the nature of newspaper advertisements for goods in Stockholm newspapers in the 18th century by studying what goods were advertised, how frequently they were advertised and what marketing strategies were used. The findings are discussed in relation to results from other countries and the institutional context.

The primary sources used are three Swedish papers published in Stockholm, one national, Inrikes tidningar, and two local. Stockholms Weckobladh and Dagligt Allehanda. In all, more than 1300 advertisements were examined. In addition, a number of secondary sources were used.

In contrast to most other countries, the guilds held a firm grip on Sweden’s (and Stockholm’s) business life throughout the 18th century, and enforced strict restrictions on market entry. Thereby, competition was reduced, the number of tradesmen was more or less constant and the need for marketing was low. The guilds also restricted advertising. This led to marketing strategies being underdeveloped in comparison to other countries, which affected Swedish marketing and Swedish advertisements all through the 19th century. Marketing was a viable option in 18th century Sweden, but only for those not restricted by guilds and societies.

There has been very little research on 18th century Swedish marketing. The paper also illustrates the need for including the institutional context when discussing historical marketing, which often has been neglected for this period in the international literature.

The purpose of this paper is to present a case study of City & Guilds' development of simulation‐based assessments for its ICT user qualification. These simulations are authentic scenario‐based replicas of word processing and spreadsheet software, which present a series of tasks that the test‐taker completes as if they were using actual software, thus demonstrating their ICT competence.

The methodology for the pilot study involved running a series of small trials at five customer sites, with test‐takers completing a detailed questionnaire. It is from this questionnaire that most of the conclusions about the simulations are drawn.

The case study explains the reasons why City & Guilds wanted to pursue this development work and presents the findings of a pilot exercise in which the simulations were trailed by a group of learners and tutors. The strengths and weaknesses of the simulations are evaluated, particularly in terms of assessment validity, and opportunities for further development work are discussed.

The main limitation of this paper is that the sample used for trialling was small; this was a necessity imposed by tight budgets and deadlines. Furthermore, the authors were required to use the existing City & Guilds test delivery platform, which had implications for the type of simulation that could be developed.

In terms of originality, it is the authors' opinion that the paper has value because it offers a unique insight into the challenges faced by a vocational awarding organisation in its efforts to develop new assessments. Although the technology involved is not completely new, it is believed that the candid evaluation of the simulations will be of interest to anyone working with e‐assessments, regardless of their level of familiarity with the UK education system.

This paper seeks to examine how productive entrepreneurial activities, such as innovation, influence unproductive entrepreneurial activities, such as regulatory rent seeking.

To investigate the argument the authors consider Bavaria's brewing industry in the fourteenth through sixteenth centuries using an analytic narrative approach.

The example of Bavaria's brewing industry suggests that productive entrepreneurial activities may increase unproductive entrepreneurial activities. Confronted with a situation in which innovation erodes their monopoly returns, legally protected producers and policymakers reregulate industry to recapture lost rents. Regulation policy under such reregulation tends to be more encompassing, and thus produces more unproductive entrepreneurial activity, than pre‐innovation regulation policy. This reflects the greater number or variety of producers that new regulation policy must encompass for reregulation to recreate rents.

The paper builds on Thomas’ work, which suggests that innovation can undermine existing regulatory institutions and result in deregulation. This paper identifies an alternative channel through which productive entrepreneurial innovation may influence unproductive entrepreneurial rent seeking. It argues that productive entrepreneurial innovation by legally unprotected producers in an industry can also increase, rather than decrease, the extent of unproductive entrepreneurship in that industry.

The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning.

The paper is based on an internet questionnaire survey of Italian companies. Multiple regression analysis is used to test the impact of strategic variables (pattern, mission and positioning) on SMA usage. Company size is included as control variable.

Several SMA techniques appear to be used in Italian companies as they are in other countries investigated in different studies. Customer accounting, competitive position monitoring, competitor performance appraisal based on published financial statement and quality costing represent the most widely used SMA techniques in the Italian sample. From the regression analysis, both defender‐ and cost leader‐type of strategy are found to be more willing to use SMA techniques addressing cost information.

The issue, common in contingent research, of business strategy definition and operationalization constitutes the main limitation of the paper; in an attempt to restrict its effect, it uses three strategic typologies (pattern, mission and positioning) and employs a measurement method used in previous studies. A second issue concerns the definition of SMA techniques. There is no concurred list of SMA techniques in the literature and further discussion is expected in the future.

First, empirical evidence is provided to a field (SMA) where empirical research is needed in order to be comparable with traditional management accounting techniques. Second, for the first time in SMA studies, a framework is employed that considers all of the three main strategic variables (pattern, mission and positioning) used in management accounting literature. As a result, the loose coupling between SMA techniques and business strategy typologies indicates (with the possible exception of cost‐related SMA techniques) that the same SMA technique can support different strategic approaches of the company.

Family traditions in business operations are common throughout recorded history. From an economic perspective, occupational following may occur voluntarily because valuable, job‐specific human capital, which is transferred at low cost from one generation to the next, raises the son's expected return of following in his father's footsteps. Moreover, to the extent family name is utilized as a screening device for entry into restricted occupations, sons may have a double inducement to follow.

July 29, 1970 Trade Union — Recognition of — Post Office employees — Two recognised trade unions — New Act setting up Post Office as public corporation — Employment of former employees continued — Variation in Terms and conditions of employment to be subject to discussion or negotiation with “appropriate staff associations” — New corporation's decision to recognise only one union — Notification to members of withdrawal of recognition from other union — Whether a breach of contract — Whether ultra vires and in breach of statutory duty — Post Office Act, 1969 (c.48) Sch.1, para.11.

This chapter provides an insightful exploration into the often neglected narratives within isolated African markets, with a specific focus on Nigeria. Contrary to the prevailing belief that traditional market systems are outdated, this study argues for their enduring relevance in fostering economic development in the region. By delving into the unique dynamics and historical context of Nigerian markets, this chapter challenges conventional perspectives and offers a fresh perspective on the continued importance of traditional market systems. It unveils the intricate web of market relationships that have nurtured economic activities, showcasing the adaptability and endurance of these markets amidst changing circumstances. Ultimately, this chapter underscores the vital role of Nigerian markets in fostering economic development, highlighting their potential as engines of growth and agents of change within the African context.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

The paper sets out the reasons for the opposition of the Guild of British Newspaper Editors to the imposition of privacy legislation. In doing so, it first examines five recent stories arguing that the publication of each in the press can be justified as being in the public interest. It then considers the effect of any new privacy legislation which would in the view of the Guild not only probably fail to prevent stories from being released but also be damaging to the working of an open society.

The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.

The study has highlighted empirical studies conducted on SMA practices in the context of both developed [1] and developing economies. In reviewing the literature, the study focuses on the findings of developed economy separately from that of developing economy to get more insight into the differences in the practices of the two set of economies. Based on the review, avenues for future research studies are outlined.

The review of extant literature reveals that several SMA techniques such as competitor accounting, strategic pricing, benchmarking and customer accounting have been highly or moderately adopted in several developed countries while majority of other techniques remained at the bottom line of the adoption status. However, the review demonstrates substantial differences in the SMA practices between the two set of economies in terms of the level of adoption, contingent factors and the effects of adoption.

The study attempts to focus on empirical studies that have concentrated exclusively on SMA practices. The adoption status, benefits derived, contingent factors affecting the adoption decision and the effect of adopting a package of SMA techniques on several aspects of firm performance are presented in the context of both developed and developing economies.