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This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.

The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).

By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.

Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.

This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.

This study aims to identify the characteristics of the maritime shipping network in Northeast Asia as well as compare the level of port connectivity among these container ports in the region. In addition, this study analyses the change in role and position of 20 ports in the region by clustering these ports based on connectivity index and container throughput and route index.

This study employs Social Network Analysis (SNA) to delineate the international connectivity of major container ports in Northeast Asia. Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) is used to identify each port's connectivity index and container throughput index, and the resulting indexes are employed as the basis to cluster 20 major ports by fuzzy C-mean (FCM).

The results revealed that Northeast Asia is a highly connected maritime shipping network with the domination of Shanghai, Shenzhen, Hong Kong and Busan. Furthermore, both container throughput and connectivity in almost all container ports in the region have decreased significantly due to the coronavirus disease 2019 (COVID-19) pandemic. The rapid growth of Shenzhen and Ningbo has allowed them to join Cluster 1 with Shanghai while maintaining high connectivity, yet decreasing container throughput has pushed Busan down to Cluster 2.

The originality of this study is to combine indexes of SNA into connectivity index reflecting characteristics of the maritime shipping network in Northeast Asia and categorize 20 major ports by FCM.

The purpose of this paper is to identify the obstacles that impede cold chain implementation in developing countries.

A grounded theory methodology was employed to execute this research. Eight semi-structured, in-depth interviews were conducted with senior managers in Vietnam. In addition, consistent with grounded theory guidelines, the authors utilized archival data to facilitate theory development.

The results of the analysis revealed a total of ten key obstacles: deficient professional skills, lack of quality and safety-control measures, high concentration of intermediaries, poor infrastructure, lack of information systems, high cost of installation and operation, inadequate education and training at farmer level, deficiency of standardization, lack of government support for local businesses and social norms.

Although many authors have recognized the enormity of food wastage and limited employment of cold chain in developing countries compared to developed countries, few efforts have been made to explore the reasons for the limited use of cold chains in developing countries. There are several noteworthy theoretical and managerial contributions that emerged from addressing this gap.

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/09564239610113460. When citing the article, please cite: Gaston LeBlanc, Nha Nguyen, (1996), “Cues used by customers evaluating corporate image in service firms: An empirical study in financial institutions”, International Journal of Service Industry Management, Vol. 7 Iss: 2, pp. 44 - 56.

Increasing competition on international markets has led many companies to consider quality as a strategic tool capable of influencing market share and return on investment. Yet a review of the marketing literature reveals a serious lack of explanatory and empirical studies on the concept of quality and its related phenomena as it applies to the service sector. This article presents the results of an exploratory study on service quality in a financial institution setting, using data collected from 1,224 respondents. A set of six factors that explain perceived quality is identified, namely the degree of customer satisfaction, the contact personnel, the internal organisation, the physical environment and instruments, the corporate image, and the personnel/customer interaction during the service encounter.

This article examines the concept of service value in business education with data collected from 402 students of a small business school. A set of factors were found to impact on students’ evaluation of value during their educational experience. More precisely, the results indicate that the relationship between price and quality, the knowledge acquired, the economic utility of a business degree, image, as well as social and emotional value, are important drivers of value in business education. Moreover, when comparing value judgements on the basis of gender and year of study, the results show that male students are more inclined to focus on social value during service consumption, and that females are more critical of the price/quality relationship as it relates to value. Overall, the results show that as students progress in their studies they are less likely to believe that a business degree will guarantee a good salary and career advancements. Conversely, a positive affective response toward the business school is observed over time. Implications for formulating strategies that promise to create and foster service value in business education are given.

The purpose of this study is to investigate the contribution of benevolence as a moderator variable that enhances the effect of service employees' competence on the customer's perception of a service firm's image.

A hierarchical multiple regression analysis was performed on data collected from 445 customers in a financial service setting to assess the influence of competence and benevolence, as well as their interactive effects on corporate image.

The results show a significant interaction between competence and benevolence in their influence on corporate image. The results reinforce the idea that benevolence intervenes as a moderator variable that enhances the impact of competence on corporate image.

The study has limited generalisation given the convenient sample and the great variety of service industries. The efficacy of the direct measures and the hierarchical multiple regression must be considered. It would be helpful to realise similar studies in other service settings by using multidimensional scales of competence, benevolence and corporate image.

Service firms should not only highlight the role of the service employees' expertise but also their attitude and behaviour during the service encounter in a manner so as to increase the customer's trust in the firm's capability, to satisfy his/her needs and to enhance the firm's image.

The present study contributes specifically to understanding how major characteristics of service employees can influence the assessment of corporate image by consumers.

A conceptual framework is proposed that investigates the effects of customer satisfaction, service quality, and value on perceptions of corporate image and customer loyalty towards the service firm. To test the framework, structural equation modelling techniques are applied to data collected from 1,224 customers in the banking services industry. The results of the study indicate that satisfaction and service quality are positively related to value and that quality exerts a stronger influence on value than satisfaction. The findings also show that customers receiving higher levels of service quality will form a favourable image of the banking institution. In addition, value is found to positively impact on image, suggesting that the banking institution should have a strong image when customers believe they are getting high value. Similarly, customer satisfaction and image perceptions are found to impact on service loyalty with satisfaction having a greater influence on loyalty than image. The managerial and research implications of the reported study are discussed.

The purpose of this article is to evaluate empirically the impact of contact personnel and physical environment on the perception of corporate image by new clients by using the hierarchical multiple regression analysis capable of exploring the potential presence of higher order and interaction terms. With data collected in two service industries, namely 272 new clients of a life insurance company and 238 travellers in a hotel, a linear relationship with corporate image was statistically confirmed for contact personnel, while a potential curvilinear relationship was found for physical environment. The results reveal the significant effect of both contact personnel and physical environment, as well as their interactive effects on corporate image. The managerial and research implications of the reported study are discussed.

Examines the concept of service quality in business education with data collected from 388 students. Identifies seven factors which influence student evaluations of service quality. In descending order of importance these factors are: reputation, administrative personnel, faculty, curriculum, responsiveness, physical evidence and access to facilities. Describes the implications for controlling quality and for achieving excellence in business education.