Search results

This paper aims to evaluate the working relationship between accounting and marketing, exploring the nature and antecedents of their integration and consequences on firm performance.

The methodological approach in this study is twofold. First, a review of literature is used to identify core antecedents in the body of literature. Subsequently, four exploratory case studies were used in examining the antecedents of accounting–marketing integration from a frontier market perspective.

This study identifies information sharing and involvement as core elements of accounting–marketing integration; cultural diversity and management mechanisms (policy, structural and procedural justice) as antecedents of accounting–marketing integration; and country of origin as a mediating factor on the extent of association of some variables on their integration. Finally, this study establishes that there is a positive association between accounting–marketing integration and organisational performance.

This study has two major limitations. First, it is qualitative and based on a review of literature and evidence from four case studies. Second, it explored only the less developed country context. Future research should, therefore, aim to address these gaps.

This study draws attention to the fact that accounting and marketing are culturally diverse, and strategic managerial mechanisms must be used to maintain a relevant and effective level of information sharing and involvement towards enhancing organisational performance.

Using exploratory case studies to support the development of a framework, the authors contend that organisations would optimise organisational performance if due attention is given to both information sharing and involvement dimensions of integration, as well as appropriate managerial mechanisms adopted in managing their relationship.

The purpose of this study is twofold. First, this study proposes to investigate the impact of inter-functional value co-creation (VCC) in a manufacturing firm’s value chain on supply chain performance, considering the moderating role of external integration. Second, this study proposes to validate a modified version of the VCC considering the inter-functional interaction context.

Quantitative data were collected using survey approach from 129 managers from 51 departments of 22 manufacturing firms performing roles in several areas, such as procurement, logistics, sales, marketing and production. This study uses a PLS-SEM to analyze the model measurement, through confirmatory factor analysis.

The empirical data supported the proposition of this study that the VCC degree (i.e. value co-production/value in use) between functions of the firm has significant positive effects on the performance of the supply chain, in customer service and flexibility.

This study could be exceedingly useful for practitioners suggesting them to improve inter-functional integration by adopting VCC practices grounded on “value co-production” and “value in use.” Such practices may help to maximize supply chain performance.

The coordination theory was useful to deepen the analysis of its quadrant named “participatory design,” considering the relationship between VCC and inter-functional integration. This paper extended the knowledge about the relationship between the participatory design quadrant and the quadrant referring to organizational structures and processes.

Taking the dynamic capability and institutional perspectives, this study seeks to examine how capability‐driven and institution‐driven factors influence usage of internet technology in trade show markets. The current study also examines the influence of the usage of the internet for trade show marketing on performance of trade shows.

Structural equation modeling was undertaken to test the research model in a sample of 414 exhibitors at the Chinese Export Commodity Fair.

Overall, the results point to the powerful influence of the usage of the internet for trade show marketing on trade show performance as perceived by exhibitors. The specific results also reveal that, while a website's capability in providing quality information facilitates the usage of the company website for pre‐show promotion, an exhibitor's legitimacy motive of using its website to build up the company image contributes to the usage of the company website for at‐show selling, and the firm's inter‐functional coordinating capabilities that capitalize on internet connectivity in support of superior customer services encourage the usage of company website for post‐show follow‐up.

The key lesson for exhibitors is to adopt the right approach to internet marketing – using the internet primarily for “informational and communicational purpose” in pre‐show promotion, and for “customer service and support purpose” in post‐show follow‐up.

The purpose of this paper is to theoretically broaden the knowledge-based view (KBV) by examining the significant intermediary role that inter-functional coordination (IFC) plays in acquiring new knowledge and exploiting it throughout the entire higher education institution (HEI) community for innovation generation (INNG).

Data collected from a survey of 282 lecturers purposively selected from the business schools of 20 HEIs in the Greater Accra region of Ghana was analyzed using partial least squares structural equation model to test the hypotheses proposed for the study.

The results revealed that IFC significantly predicts teamwork and strong relationships across faculties, departments and units, and has a positive effect on the generation of innovations such as improved curricula, enhanced academic instruction and quality research output. Practically, the findings advise HEI managers to invest resources and efforts at building strong relationships that facilitate collaboration, trust and interactions among varying faculties, departments and units. This will enhance inter-functional knowledge sharing in academia to sustain a competitive advantage and continued relevance.

There are limitations that must be considered when interpreting and generalizing the quantitative results of this study. Data were collected from faculty staff of 20 public and private HEIs in the Greater Accra region of Ghana. Although the majority of HEIs are clustered in this region, the results may still not be representative of all HEIs in Ghana.

Managers of HEIs are advised to commit to ensuring the management of IFC to promote knowledge sharing across faculties and departments. Managers are also advised to ensure that staff are made to be responsible for their cooperative and integrative teamwork. They are also advised to ensure that faculty and departmental goals are aligned with the overall goals of the university. Staff may also be encouraged to act as partners and not just employees through rewards, incentives and recognition packages.

Attention should be focused on creating lateral relations among faculty and department members to achieve internal social capital. They are advised to invest resources and efforts in building a culture of teamwork and connectedness through strong informal networking that facilitate collaboration between faculties and departments while cultivating a shared vision throughout the university.

The main contribution of this paper is that it theoretically extends the KBV by empirically broadening the scope of absorptive capacity (ACAP) beyond its dimensions to include the “collaborative mechanism” (IFC) through which knowledge can be holistically exploited. The paper also contributes to existing literature by examining the intermediary role played by IFC in the relationship between ACAP and INNG in the HEIs domain which has been least discussed in the ACAP literature.

Internal supply chain refers to the chain of activities within a company that concludes with providing a product to the customer. This process involves multiple functions within companies such as sales, production, and distribution. It is obvious that a company's performance would be enhanced by the integration of these functions. However, there is no consensus yet on how integration is to be defined and measured. The purpose of this paper is to present research that was conducted with the goal of developing an instrument for the measurement of internal supply chain integration.

Scale items were identified from current literature and the resulting survey instrument was sent out to a sample of New Zealand manufacturers. Statistical analysis was conducted to purify and validate the instrument.

In total, three dimensions of integration were identified, labelled coordination, communication, and affective relationship. This paper makes a contribution towards developing a consensus in the understanding and measurement of the integration construct.

The selection and exclusion of measurement items for the survey have followed established principles of survey research, but may have been affected by the personal bias of the author. While every attempt has been made to comprehensively capture the state of the research up to the time of the study, there may be some omissions. The sample for the survey was drawn from a database of New Zealand businesses, thus the results are generalizable only to the extent that these businesses represent the population of all businesses. Another limitation is that no prior survey/case studies were carried out to collect practitioner's definitions/measures for integration.

The authors hope to have made a contribution here towards building a consensus among practitioners and researchers in defining and measuring internal supply chain integration. For practitioners, the measurement instrument offers a self‐assessment tool for internal supply chain integration. This should help them in identifying areas for improvement.

The contribution of this paper consists of: development of an instrument for the measurement of integration, validating the instrument against a criterion, and the identification of three dimensions of integration – communication, coordination, and affective relationship. The unique contributions of this paper are the validation of the instrument against a criterion and the identification of “affective relationship” as a dimension of internal supply chain integration.

The purpose of this article is to generate theory on how functional integration and conflict interrelate by studying the interface between production and purchasing.

An interpretive single case research methodology is adopted. The authors rely on in-depth interviewing of managers in the production and purchasing functions of a construction company, as well as by its suppliers.

Given low functional integration, antagonistic reasoning within each function and resultant conflicting behaviors are allowed to develop in a negative cycle, escalating the conflict between purchasing and production. This process leads to the creation of two opposing functional sourcing models that serve as blueprints for behavior.

The single case methodology was chosen to maximize depth and detail and form an ideal foundation for theory building. Future qualitative and quantitative studies should inquire further into the studied phenomenon to increase analytical and statistical generalizability of the proposed model.

The findings can help managers understand how poor integration between functions can develop into cross-functional conflict. Facing a conflicting functional relationship, managers must resort to conflict resolution methods, instead of attempting to integrate, as several integrative devices are not appropriate in conflicting interfaces.

The proposed model contributes by connecting the constructs of integration, group reasoning, and conflict, thereby generating knowledge on conflict development processes in cross-functional interfaces. Furthermore, the article contributes by uncovering the difficulties associated with implementing spend consolidation, a prevailing sourcing strategy.

Knowledge Management (KM) is a contemporary research field of high interest for both academics and practitioners. For more than 15 years, successful companies have used KM as their most valuable source of competitive advantage. The purpose of this paper is attempt to extend the existing empirical approaches (research models), by focusing on the process of KM and its diffusion throughout the organisation.

The present study proposes a newly developed conceptual framework that adopts a four-step approach, highlighting four areas of interest that have never been simultaneously examined before: knowledge antecedents, KM process, KM outcomes (satisfaction from the KM process) and individual (employee) outcomes. The proposed conceptual framework is tested, using a structured questionnaire, in a sample of 211 bank employees. The reliability and the validity of the questionnaire were thoroughly examined, while research hypotheses were tested using the “Structural Equation Modelling” technique.

The results revealed that companies with enhanced innovative culture and an organisational climate that facilitates cooperation between employees tend to promote and ultimately maximise knowledge diffusion. Moreover, a contribution of the present study is the empirical confirmation of the relationship between the proposed factor “satisfaction from the knowledge management process” and both organisational commitment and job satisfaction.

A limitation stemming from the adopted methodology is the use of self-report scales to measure the factors (constructs) of the proposed model. Moreover, the present paper lacks a longitudinal approach, since it provides a static picture (snapshot) of the application of KM within enterprises.

The paper highlights-specific areas (factors) that companies should enhance in order to harvest the potential benefits of KM. According to the empirical findings, organisations should focus on their human capital when managing their knowledge processes. After all, employee satisfaction from the KM process is found to be crucial for enhancing their job satisfaction and job performance.

The paper proposes an enhanced conceptual framework that incorporates critical issues concerning the successful implementation of KM, thus, providing valuable tools for decision makers and academics. Its originality lies in the nature of its approach. More specifically, the present study examines the impact of KM on individual-level (employee), something that rarely appears in the relevant literature. Additionally, it incorporates “satisfaction from the knowledge management process” as a significant outcome of the KM process, thus, enriching the literature of the field. Finally, it investigates the impact of three contextual factors (innovative culture, organisational climate, inter-functional coordination) on KM process (externalisation, internalisation, socialisation, combination), adopting an approach that acknowledges KM as a function (factor) that transmits contextual influence onto individual effectiveness. The results of the study may be generalised in other sectors with similar characteristics (knowledge-intensive and learning organisations, service sector companies, etc) and in other developed countries whose financial institutions face similar challenges as the ones in Greece.

The purpose of this paper is to examine operational-level implementation issues regarding mergers and acquisitions (M&As) in general, and resource combination and integration at the functional marketing level in particular.

The paper introduces four factors (i.e. collaboration, interaction, marketing synergy, and the realignment of marketing resources) that support successful M&A marketing integration and enhance overall M&A performance.

The results indicate that marketing synergy and the realignment of marketing resources contribute significantly to the extent of integration. At the same time, the authors find a significant but negative relationship between the interaction dimension and the speed of integration.

The cultural integration of firms that feature different management styles and organizational cultures has been recognized as a particularly challenging aspect of cross-border M&As. This study explains factors that contribute to effective marketing integration in M&As.

This paper aims to develop and test a conceptual model of organizational structure design that incorporates some factors influencing strategy implementation. The research also aims to consider inter‐functionality in new product development (NPD) processes and marketing decisions, measured from the dispersion of these activities among functional areas.

The research was conducted across 424 small and medium‐sized furniture manufacturing companies. In total, eight hypotheses were proposed and tested using structural equation modeling.

Most important among the study's findings was that inter‐firm relationships and inter‐functional processes are relevant for the study of organizational structure design. It was found that the dispersion of the new product development process and of marketing decisions exert a positive influence on architectural marketing capabilities. The results showed that the dispersion of NPD processes and marketing decisions influence the development of marketing capabilities only in those companies with inter‐firm relationships. The paper also found that inter‐firm design did not affect the impact of the relationship between the dispersion of marketing decisions and NPD process on specialized capabilities.

The study focuses research on Brazilian small to medium‐sized furniture enterprises and could have single‐source bias in its data collection process.

The findings provide insights into ways of integrating structures. It is observed that a higher integration of areas in marketing decisions is related to the dispersion of the NPD process. Given that dispersion in NPD is a disseminated practice, it is found that higher dispersion in marketing activities has an impact on product development.

The paper's findings confirm the influence of organizational design on the development of planning capabilities and on the implementation of marketing strategies.

This paper aims to examine the impacts of relational capital on supply chain quality integration (SCQI) and operational performance from the holistic perspective of the entire supply chain.

Structural equation modeling with LISREL was used to test the conceptual model based on data collected from 308 companies in China.

The results indicate that with the exception of internal relational capital not having a significant impact on customer quality integration, supplier, internal and customer relational capital have positive impacts on supplier, internal and customer quality integration, which consequently improve operational performance. The results also show that internal relational capital has positive impacts on supplier and customer relational capital, and internal quality integration has positive impacts on supplier and customer quality integration.

The results provide important managerial insights for the improvement of operational performance through the development of relational capital and the implementation of SCQI practices throughout the supply chain.

The authors contribute to the relational capital and supply chain quality management literature by exploring the effectiveness of relational capital in improving SCQI and operational performance from the holistic perspective of the entire supply chain. The findings enrich the knowledge of SCQI management from the perspective of relational capital.