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Article
Publication date: 15 June 2015

Oday Kamal, David Brown, Prabhu Sivabalan and Heidi Sundin

– The purpose of this research is to understand how accounting information mobilises stakeholder salience at an industry level.

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1009

Abstract

Purpose

The purpose of this research is to understand how accounting information mobilises stakeholder salience at an industry level.

Design/methodology/approach

A case study method using an explanation building approach was applied to gather information surrounding dairy industry stakeholder uses of accounting information to communicate their salience, in the historical context, leading to, and the events surrounding the milk price “war” in Australia. The Mitchell et al. (1997) stakeholder salience framework was used to advance our understanding of the different ways accounting can be mobilized by stakeholders with different types of salience attributes, at an industry level.

Findings

This empirical analysis produces two insights into the relation between accounting and stakeholder salience. First, there is evidence as to how accounting information impacted on stakeholder salience at an industry level by demonstrating how accounting information (in)directly communicated and justified the increase of a stakeholder’s level of salience. Second, the Mitchell et al. (1997) model is extended by attributing levels of importance to each stakeholder attribute. It was found that, in this setting, power was the most salient attribute of the three, usurping legitimacy and urgency, leading to the outcomes observed.

Research limitations/implications

This paper acknowledged the usual method limitations related to this style of qualitative research, including investigator bias and lack of statistical generalization. In addition, a second set of limitations critiques the paper’s operating framework. While the Mitchell et al. (1997) stakeholder salience model proved to be a suitable choice for this research, it is limited in the way in which stakeholder attributes are presented and used to identify stakeholders. In addition, further light may be provided on the distinctions between the different magnitudes of power, legitimacy and urgency between stakeholders after suggesting that they are not equally weighted.

Practical implications

The milk price “war” remains a high-profile discussion amongst the general public. This research contributes to a better understanding of how different players (stakeholders) have their salience claims mobilized through accounting information. Practitioners in the dairy industry might reflect on the findings to enhance their legitimacy pursuits in future negotiations with their counter-parties, and better deploy accounting to achieve the same.

Social implications

The findings speak more broadly to notions of social equity in stakeholder relations, for the production and distribution of a product that is ubiquitously used in society (dairy – milk). The findings from this study therefore have potential to assist policymakers better understand the strategies adopted by stakeholders to impose their influence and defend their claims in a public forum, using accounting information.

Originality/value

The authors contend that the article provides evidence at an industry level, that is lacking in extant management accounting research (Collier, 2000). To this extent, an original contribution is claimed. The paper is also valuable to management accounting and management researchers studying stakeholder salience, and is one of the first to investigate this issue at an industry level, as well as express how accounting mobilises this salience.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 2 November 2021

Shivam Rai and Preeti Narwal

Pay what you want (PWYW) is a participative pricing mechanism that permits customers complete freedom to choose prices. PWYW literature reports the influence of external…

Abstract

Purpose

Pay what you want (PWYW) is a participative pricing mechanism that permits customers complete freedom to choose prices. PWYW literature reports the influence of external reference price (ERP) on customers' price decisions and payments. The current research examines the influence of ERP presence, salience and understanding at the seller level by analysing customers' perceptions of seller price image dimensions and purchase intentions.

Design/methodology/approach

Study 1 tests the impact of ERP presence and salience in controlled lab settings while Study 2 takes this investigation further by including the moderating effect of ERP understanding on seller price image dimensions and purchase intentions in online settings.

Findings

Results illustrate the positive impact of ERP presence on all seller price image dimensions excluding the perceived price level. Perceived price fairness mediates the impact of ERP presence on perceived value. ERP salience positively impacts price processability. ERP presence and salience attached to it positively impact customers' purchase intentions through seller price image dimensions.

Originality/value

This is possibly the first paper to investigate the ERP effect on seller price image dimensions in a PWYW context that lacks fixed posted prices.

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: 28 January 2014

Hyejoon Rim, Jin Hong Ha and Spiro Kiousis

– This paper aims to explore the links among health authorities’ public relations efforts, news media coverage, and public perceptions of risk during the H1N1 pandemic outbreak.

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1042

Abstract

Purpose

This paper aims to explore the links among health authorities’ public relations efforts, news media coverage, and public perceptions of risk during the H1N1 pandemic outbreak.

Design/methodology/approach

This study used a triangulation of research methods by comparing public relations materials, media coverage, and public opinion. The data were collected from a federal government web site, national newspapers, and national polls.

Findings

The data revealed a positive relationship between information subsidy attention and media attention to the H1N1 disease as well as the severity attribute. The salience of the severity attribute in information subsidies was linked with increased H1N1 salience in media coverage, extending the testing of the compelling-arguments hypothesis to an agenda-building context. However, there was no association between salience of the severity attribute and public risk perceptions.

Research limitations/implications

The study provides evidence for public relations effectiveness. However, the limited influence of the severity frame on the public's risk perception suggests a gap between news coverage and the public's view. Framing that effectively empowers the public to engage in desired behavior should be further studied for the success of a public health campaign. The study is limited to examining the severity attribute. A future study should pay more attention to different issue attributes or other frames. The media sample was limited to newspapers and thus lacks generalizability.

Originality/value

The study contributes to public relations scholarship by demonstrating how information subsidies influence media agendas and public opinion in a health communication context. The public health authorities’ role in influencing media agenda should be stressed.

Details

Journal of Communication Management, vol. 18 no. 1
Type: Research Article
ISSN: 1363-254X

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Article
Publication date: 7 February 2020

Hsuan-Hsuan Ku, Szu-Han Wang and Hao-Wei Chiang

Based on the concept of information salience, the research investigates the factors that might drive potential differences in consumers' preferences between offers framed…

Abstract

Purpose

Based on the concept of information salience, the research investigates the factors that might drive potential differences in consumers' preferences between offers framed as free with purchase or as a bundle.

Design/methodology/approach

Four experiments examined how participants' preferences for bundled offers or free-with-purchase offers varied as a function of the perceived benefits to be obtained from the supplementary products (studies 1a and 1b) and identified participants' sensitivity to the price of the supplementary component as a mediator of the framing effect of a promotional offer (study 2) and the provision of information facilitating the drawing of comparisons as the boundary condition constraining the effectiveness of a free-with-purchase offer (study 3).

Findings

Results show that a bundled offer is preferable to a free-with-purchase offer when the supplementary product provides a high-level rather than a low-level benefit and identify price sensitivity as an underlying mechanism behind the observed effect. Furthermore, consumers' sensitivity to the value of the focal product in the deal brought to their attention by comparative information makes a fair charge for a relatively unattractive component the preferable offer.

Originality/value

While much of the existing published research on bundled offers focuses on the assigning of discounts to individual products in the bundle, this study adds to the body of knowledge by showing that variation in perceived benefits is the key driver of different responses to a free-with-purchase offer versus a bundled offer.

Details

Marketing Intelligence & Planning, vol. 38 no. 4
Type: Research Article
ISSN: 0263-4503

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Book part
Publication date: 15 July 2009

Maureen L. Ambrose and Marshall Schminke

Organizational justice research traditionally focuses on individuals’ reactions to how they are treated by others. However, little attention has been given to why…

Abstract

Organizational justice research traditionally focuses on individuals’ reactions to how they are treated by others. However, little attention has been given to why individuals choose to behave fairly or unfairly in the first place. Our chapter draws on the literature in ethical decision making (Rest, 1986) to identify five distinct factors that influence an individual's decision to treat others fairly. Using this model as a foundation, and drawing on extant research in justice, we explore five different types of roadblocks to fair behavior. We explore the implications of these roadblocks for organizations concerned with creating and maintaining a fair workplace. Finally, we discuss future research suggested by the five factors and some dilemmas, issues, and caveats relevant to the proposed model.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-84855-056-8

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Article
Publication date: 8 February 2016

Joshua Finnell

– The purpose of this case study is to discuss and analyze the process of developing and sustaining a multi-institutional digital humanities projects across several institutions.

Abstract

Purpose

The purpose of this case study is to discuss and analyze the process of developing and sustaining a multi-institutional digital humanities projects across several institutions.

Design/methodology/approach

This case study will provide an overview of a multi-institutional digital humanities project from the planning phase to implementation. In particular, this case study will discuss identifying institutional partners, collaborating with a design, designing for curricular integration and best practices for sustaining a project of this size and scope.

Findings

Sustainable collaboration develops slowly over time. Communication and consensus-building are key components to completing and sustaining a multi-institutional digital project. Scalable design is a crucial step in planning for project expansion.

Originality/value

Though many journal articles articulate “best practices” for collaboration among geographically dispersed institutions, very few case studies discuss “best practices” within the context of project development, from initial idea to completion.

Details

Digital Library Perspectives, vol. 32 no. 1
Type: Research Article
ISSN: 2059-5816

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Article
Publication date: 11 January 2016

Sean Cordes

The purpose of this paper is to demonstrate an action process method including coordination, monitoring, and backup response, to improve collaborative decision making in…

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1657

Abstract

Purpose

The purpose of this paper is to demonstrate an action process method including coordination, monitoring, and backup response, to improve collaborative decision making in online library work teams.

Design/methodology/approach

The method was tested using a single factor experimental design where some groups used an action process intervention developed by the researcher, while others used team designated ad hoc process. Participants comprised 26 four person teams. The experiment was performed in a distributed environment where teams used Google chat communication, and a shared Google document to organize, clarify, and evaluate information. Decision performance was measured in two ways. Decision accuracy was measured by the selection of a correct choice from four alternatives. Decision quality was measured by shift in suitability ratings from participants’ individual choice to the correct answer after team discussion.

Findings

Teams using an action process method based on monitoring, coordination, and backup behaviors had more accurate and higher quality decisions than groups using ad hoc process.

Research limitations/implications

The research demonstrates usefulness of empirically designed, team implemented process methods to improve library decision making. Because the research was conducted in a single context, further research in alternative settings and contexts is suggested.

Practical implications

The research has practical benefits to library work teams and managers performing tasks where effective information sharing and exchange is required to make accurate, high-quality decision.

Originality/value

The paper provides a way to improve decision making using an easy-to-implement, process-driven method.

Details

Library Management, vol. 37 no. 1/2
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 8 January 2019

Christopher Hendrickse and Thomas Wolfgang Thurner

This paper aims to report on a design intervention at the Southern African Large Telescope (SALT) control room which resulted from a user-centred design approach intended…

Abstract

Purpose

This paper aims to report on a design intervention at the Southern African Large Telescope (SALT) control room which resulted from a user-centred design approach intended to raise its usability.

Design/methodology/approach

Adapting a user-centred design approach, the observations and interviews revealed a number of weaknesses of the current control room design.

Findings

While most suggestions would require larger restructuring, the designers intervened with simple solutions resulting in the improved handling of many pieces of hardware. This study suggests that such design interventions hold the possibility to majorly improve the efficiency of the control room and thereby raise the potential outcome of such highly capital intense installations.

Originality/value

Thereby, this paper has immediate relevance to the astronomical field and the corresponding advancements in electronics, engineering and technology development.

Details

Journal of Engineering, Design and Technology, vol. 17 no. 2
Type: Research Article
ISSN: 1726-0531

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Article
Publication date: 1 February 2006

Hyeong Min Kim and Luke Kachersky

The purpose of this article is to conceptualize dimensions of price salience. Price salience influences price perceptions and deal evaluations. This is especially true

Downloads
3997

Abstract

Purpose

The purpose of this article is to conceptualize dimensions of price salience. Price salience influences price perceptions and deal evaluations. This is especially true when a price consists of more than a single number (multi‐dimensional prices). Yet, the very notion of what makes a price salient remains unanswered. By providing a clear conceptualization of different dimensions of price salience and their influence on price perception, we integrate and extend extant research findings.

Design/methodology/approach

By drawing on extant research on price salience and salience in general, the paper develops a framework of how different dimensions of price salience are defined and influence price perception.

Findings

The paper identifies the four basic dimensions of price salience: visual, semantic, computational, and magnitude salience. It is argued that each dimension has a unique influence on price perceptions.

Research limiations/implications

Although widely employed as a key variable in pricing research, price salience has not been clearly defined and issues related to price salience are scattered in the literature. By integrating those issues under a single rubric, the paper enable's pricing researchers to tackle issues related to price salience in a systematic way. Further, it offers several propositions regarding price salience that future research could examine.

Originality/value

This article helps practitioners by providing a clear understanding of how each dimension of price salience influence price perceptions. By digesting this article, practitioners can better understand how their price presentations work and better formulate their pricing strategies.

Details

Journal of Product & Brand Management, vol. 15 no. 2
Type: Research Article
ISSN: 1061-0421

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Article
Publication date: 25 May 2012

Judy Harris and Edward A. Blair

The purpose of this paper is to examine how factors that affect the processing of bundled price information moderate consumer response to a price discount on the bundle…

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1853

Abstract

Purpose

The purpose of this paper is to examine how factors that affect the processing of bundled price information moderate consumer response to a price discount on the bundle. Literature on categorical vs piecemeal processing of information predicts that consumers will be inclined to process a bundled price categorically unless circumstances encourage a piecemeal processing approach. Marketing relevant variables that foster piecemeal processing should result in stronger effects for discount size on bundle choice.

Design/methodology/approach

This paper reports two experiments that demonstrate that the effect of discount size on bundle choice is moderated by increased salience of price information and lower familiarity with the purchase situation, both of which increase item price processing.

Findings

When the presentation format encouraged item price processing with more salient item prices or a less familiar purchase situation, a discount on the bundle significantly increased the likelihood of bundle choice. When circumstances did not encourage item price processing, discounts on the bundle relative to the item prices had little effect on choice.

Research limitations/implications

Additional research is recommended to test boundary conditions, the effects of additional presentational/situational factors and explicit consumer welfare implications.

Practical implications

Results indicate that a price discount on a bundle is only effective/necessary when the purchase situation motivates and enables consumers to engage in piecemeal processing of item price information. When large price discounts are offered on the bundle, marketers should create a situation that encourages item price processing, in order to maximize the effect.

Originality/value

This paper adds to a relatively new perspective in the bundling literature which has not fully examined if and when consumers process item price information. It is found that responsiveness to price discounts is enhanced by managerially relevant variables that increase the likelihood of item price processing.

Details

Journal of Product & Brand Management, vol. 21 no. 3
Type: Research Article
ISSN: 1061-0421

Keywords

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