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1 – 10 of 230
Open Access
Article
Publication date: 14 May 2021

Simone Aiolfi, Silvia Bellini and Davide Pellegrini

The research aims to investigate how individuals can be persuaded to make purchases through repeated and personalized messages. Specifically, the study proposes a…

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Abstract

Purpose

The research aims to investigate how individuals can be persuaded to make purchases through repeated and personalized messages. Specifically, the study proposes a framework of the potential benefits and risks of the online behavioral and data-driven digital advertising (OBA), which can help researchers and practitioners to better understand shopping behavior in the online retailing setting. In addition, the research focuses on the role of privacy concerns in affecting avoidance or adoption of OBA.

Design/methodology/approach

The authors apply a structural equation modeling (SEM) approach with partial least square (PLS) regression method to test the research hypotheses through data coming from a structured questionnaire.

Findings

OBA is a controversial type of advertising that activates opposing reactions on consumers' perspective. Specifically, acceptance of the OBA is positively related to relevance, usefulness and credibility of the personalized advertisements, while the intention to avoid personalized ads is strictly related to the privacy concerns. Consequently, OBA acceptance and avoidance affected the click intention on the ad and the behavioral intention that are decisive for the success of data-driven digital advertising.

Originality/value

Prior research came up with complex theoretical frameworks that explain antecedents of OBA focusing only on ethical issues in marketing, on the effectiveness of a single OBA campaign or on how to create a successful advertising campaign. However, no study focuses on the intended or actual behavior of shoppers. Specifically, filling the gap in the existing literature, our research applies an SEM approach to identify both benefits and risks and the antecedents of the actual behavior of individuals in terms of actual purchases promoted by OBA.

Details

International Journal of Retail & Distribution Management, vol. 49 no. 7
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 24 February 2021

Violetta Wilk, Geoffrey N. Soutar and Paul Harrigan

The purpose of this study is to increase the understanding of the online brand advocacy (OBA) and brand loyalty relationship through a social identity theory lens.

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Abstract

Purpose

The purpose of this study is to increase the understanding of the online brand advocacy (OBA) and brand loyalty relationship through a social identity theory lens.

Design/methodology/approach

An online survey was used to obtain the needed data and the relationships of interest were examined using a partial least squares structural equation modelling approach.

Findings

Brand loyalty and consumer-brand identification were found to be predictors of OBA, while OBA impacted on purchase intent. In addition, a strong reciprocal relationship was found between OBA and brand loyalty, which has not been reported in prior studies.

Research limitations/implications

This study highlighted OBA's complexity. It suggested OBA is not only an outcome of a consumer-brand relationship but also that OBA plays a key role in the development of such relationships. A consumer's identification with a brand fosters brand loyalty and purchase intent through the giving of OBA.

Practical implications

The more consumers vocalise their brand relationships through OBA, the more they strengthen their relationship with brands. The inclusion of OBA management in brand and marketing strategies should enable organisations to foster opportunities for online consumer-brand interactions that strengthen consumer-brand relationships.

Originality/value

First, unlike previous studies that have used makeshift scales to measure OBA, the authors used a recently developed OBA scale. Second, the important reciprocal relationship between OBA and brand loyalty, which has significant implications, has not been reported in prior research.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 33 no. 10
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 18 April 2017

Daniel Ellström and Martin Hoshi Larsson

The purpose of this paper is to understand differences between open-book accounting (OBA) using static prices and OBA using dynamic prices. The authors identify how these…

Abstract

Purpose

The purpose of this paper is to understand differences between open-book accounting (OBA) using static prices and OBA using dynamic prices. The authors identify how these differences influence various aspects of customer–supplier relationships.

Design/methodology/approach

This paper is based on a case study involving a builders’ merchant and a wood manufacturer in the UK. The builders’ merchant under discussion has recently outsourced part of its production to the aforementioned wood manufacturer by using OBA with dynamic prices. For this case study, the authors have conducted interviews with multiple people from both parties in the agreement. Additional illustrative cases are provided through a study of other qualitative papers on OBA.

Findings

The authors find evidence supporting that, when dynamic prices are used in OBA, risk (unpredictability) is shifted from the supplier to the customer. Also, the customer frequently focuses on the supplier’s costs, both parties often aim for a long-term relationship and the customer becomes more dependent on the supplier, causing high interdependence. Furthermore, empirical evidence suggests that the customer finds price less important, and the reallocation of activities between the customer and supplier is easier in OBA setups in which dynamic prices are used.

Originality/value

This paper provides the first study of how differences between dynamic and static prices in OBA influence the customer–supplier relationship. This paper adds to the developing literature on OBA, in particular, as well as to literature on pricing, in general.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 17 January 2020

Violetta Wilk, Geoffrey Norman Soutar and Paul Harrigan

Despite an increasing interest in online brand advocacy (OBA) and the importance of online brand conversations, OBA’s conceptualization, dimensionality and measurement are…

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Abstract

Purpose

Despite an increasing interest in online brand advocacy (OBA) and the importance of online brand conversations, OBA’s conceptualization, dimensionality and measurement are unclear, which has created confusion. This paper aims to answer calls from researchers and practitioners for a better understanding and measurement of OBA. The development and validation of a parsimonious and practical OBA scale is outlined in this paper.

Design/methodology/approach

A multi-methods, multi-stage approach was followed to develop a parsimonious OBA scale. From an initial pool of 96 items obtained from qualitative research and from items used in prior general brand advocacy scales, a test-retest reliability study is followed. Academic judges were consulted to verify dimensionality, followed by two separate online surveys to further purify the scale and assess criterion-related validity. Programs including SPSS, AMOS and WarpPLS were used.

Findings

This research extends the knowledge of OBA by developing and testing a parsimonious and practical 16-item, four-dimensional OBA scale. Unlike previous attempts to measure OBA, this study suggested OBA as a multidimensional construct with four dimensions (i.e. brand defense, brand information sharing, brand positivity and virtual positive expression). Further, this study showed that OBA is conceptually different from consumer–brand engagement and electronic word-of-mouth.

Research limitations/implications

Future research is encouraged to validate the OBA scale in various contexts and locations. Researchers can use the new OBA scale to examine potential brand-related antecedents and consequences of OBA.

Practical implications

This study provides brand and marketing practitioners with a better understanding of brand advocacy occurring online. The OBA scale offers clear markers or trademarks that will be useful in assessing any brand’s health online and to track and better manage online brand communications and performance.

Originality/value

This research provides the first empirical investigation of Wilk et al.’s (2018) exploratory insights into OBA. The resulting parsimonious scale has furthered OBA as a new area for academic enquiry and presented practitioners with a practical way of measuring OBA.

Details

Journal of Product & Brand Management, vol. 29 no. 4
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 1 March 2007

Luis Tineo

This paper focuses on the World Bank's emerging experience with a promising application of performance-based contracts: Output-Based Aid (OBA) subsidies. OBA is the…

Abstract

This paper focuses on the World Bank's emerging experience with a promising application of performance-based contracts: Output-Based Aid (OBA) subsidies. OBA is the provision of subsidies for the delivery of and access to social or infrastructure services. Under OBA, subsidy payments are tied to measurable performing outputs, leaving the specific methods of achieving these outputs to the service provider's discretion. While creating better risk allocation, more value for users and contracting agencies, and fewer opportunities for corruption than traditional methods, OBA schemes raise new procurement issues that need to be reconciled in order to achieve optimal results. An issue this paper explores is the tension between the need that contracts be "expenditure-based" with the "performance-based" nature of OBA subsidies.

Details

Journal of Public Procurement, vol. 7 no. 1
Type: Research Article
ISSN: 1535-0118

Open Access
Article
Publication date: 25 September 2018

Lara Cristina Francisco de Almeida Fehr and Welington Rocha

This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA

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Abstract

Purpose

This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers and buyers in the Brazilian automotive sector’s supply chain.

Design/methodology/approach

The research has been developed based on a qualitative strategy, characterized as explanatory. Data gathering has been conducted through document analysis and semi-structured interview, and content analysis has been used for discourse analysis.

Findings

Results show that OBA is unilateral, imposed by the auto manufacturer, representing a selective information process, as suppliers try to protect their information value as far as possible. Trust is partial and cooperation is not spontaneous, both driven by the search for benefits. OBA may yield a positive or a negative outcome with regard to the social and the economic overall satisfaction of suppliers, depending on how the information is used by auto manufacturer.

Originality/value

The main contribution of this article is to provide an understanding of the difficulties of applying the OBA in companies and of the factors that may influence its operation and performance, impacting on satisfaction and continuity of relationships. The paper also contributes with the proposal of a clearer and more objective definition of OBA. Being the intention that new research in this area can be developed from a delimited, clear and objective definition of OBA, allowing better understanding on the subject and comparison among research studies.

Details

RAUSP Management Journal, vol. 53 no. 4
Type: Research Article
ISSN: 2531-0488

Keywords

Article
Publication date: 15 January 2020

Bakil DhaifAllah, Sofiah Md-Auzair, Ruhanita Maelah and Md Daud Ismail

This paper aims to investigate the effect of product complexity and communication quality on inter-organizational cost management (IOCM) and open book accounting (OBA

Abstract

Purpose

This paper aims to investigate the effect of product complexity and communication quality on inter-organizational cost management (IOCM) and open book accounting (OBA) practices in buyer–supplier relationships in Malaysian manufacturing firms.

Design/methodology/approach

A questionnaire survey was administrated to CFOs or accounting managers of Malaysian suppliers. Exploratory factor analysis and Structural Equation Modeling procedures were applied to test convergent and discriminant validity of the measurement model and examine the relationships among the latent constructs in the structural model.

Findings

The results suggest that IOCM and OBA scales show acceptable reliability and validity. The findings also report that both product complexity and communication quality have a positive effect on IOCM and OBA in buyer–supplier relationships. However, the results suggest that IOCM does not influence OBA practice.

Research limitations/implications

Although IOCM and OBA constructs exhibited satisfactory reliability and validity, future research is required to refine and further validate these constructs. The data were only collected from the supplier’s perspective. Thus, future research is invited to benefit from matched data from both suppliers and buyers to generate additional insights on IOCM and OBA.

Practical implications

This study may assist suppliers and buyers in relationships by suggesting that complex products require the adoption of IOCM and OBA practices to reduce information asymmetries and manage costs. Furthermore, emphasizing quality of communication may enhance the implementation of these practices.

Originality/value

Theoretically, this study contributes to the academic stream of management accounting and cost management as it enhances an understanding of contributions introduced in prior literature on IOCM and OBA. It uses a complementary approach of transaction cost theory (TCT) and social exchange theory (SET) to explain the research model. Methodologically, the study validated scales for measuring IOCM and OBA in a new environment.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 13 April 2010

Petri Suomala, Tommi Lahikainen, Jouni Lyly‐Yrjänäinen and Jari Paranko

In spite of the increased research activity on inter‐organizational cost management (IOCM) and open‐book accounting (OBA), detailed evidence on the application of these…

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Abstract

Purpose

In spite of the increased research activity on inter‐organizational cost management (IOCM) and open‐book accounting (OBA), detailed evidence on the application of these tools in real‐life settings is still relatively sparse. Increased outsourcing and supplier responsibilities call for more thorough understanding on the possibilities and variations of supply chain cost management. As a research avenue, in‐depth case studies have been invited to elaborate the cost management interaction between companies. This paper aims to address these issues.

Design/methodology/approach

This paper is based on an interventionist research within two supply networks. By making research interventions on the development of cost management practices among the suppliers, the researchers have set the ground for implementation of OBA, which, then, has provided a box seat to observe the process of OBA and its associations with the different forms of control. Within these two networks, this paper focuses on two OBA episodes portraying different facets of openness in IOCM.

Findings

This paper presents OBA as an accounting template with a seemingly flexible character. By relying on the empirical study, the paper shows how OBA might be used for mitigating the component's price increasing pressures and, thus, controlling the costs of the end product in hybrids resembling very much market conditions. However, the very similar OBA procedures can be applied for achieving the long‐term goals of partnering in hybrids resembling to a great extent hierarchical structures. As the paper shows, the best corresponding control archetype for a given OBA application largely depends on the purpose defined for the IOCM activity by participating stakeholders.

Originality/value

Thus, far, there are no interventionist studies on OBA and, hence, the research setting provides an interesting new element to the extant literature on OBA and IOCM. However, the research method does not have intrinsic value. Thus, the contribution, and therefore also the originality, of this paper is based on new aspects provided to the theory on OBA.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 19 June 2012

Jan O. Piontkowski, Andreas Hoffjan, Maik Lachmann and Lukas D. Schuchardt

Purpose – Interorganizational cost management among companies can lead to significant cost reductions. However, the determinants of the implementation and long-term use of…

Abstract

Purpose – Interorganizational cost management among companies can lead to significant cost reductions. However, the determinants of the implementation and long-term use of open book accounting as a tool in interorganizational cost management still remain unclear. We contribute to the academic literature by examining the influence of different determinants on the propensity to use open book accounting.

Design/methodology/approach – We conduct an experiment and use a covariance-based structural equation model to analyze the influence of the amount of the initially offered cost information, the offer of a relation-specific asset, and the relative power structure. The model introduced in this paper also integrates aspects of user acceptance that are derived from the Technology Acceptance Model.

Findings – The results demonstrate that both groups of variables have a significant effect on the willingness to use open book accounting. We also show that users of a management device are influenced in their choice by the perceived ease of use of the instrument; yet the extent to which open book accounting can help them achieve their goals (perceived usefulness) has an even stronger influence.

Research limitations/implications – Our findings contribute to a better understanding of the determinants that lead to the successful implementation of open book accounting as an interorganizational cost management tool, and help companies to avoid pitfalls during the implementation process.

Originality/value – This is the first study to analyze the simultaneous influence of different situational and attitudinal determinants on the propensity to engage in interorganizational cost information exchange.

Details

Performance Measurement and Management Control: Global Issues
Type: Book
ISBN: 978-1-78052-910-3

Article
Publication date: 8 April 2019

Violetta Wilk, Geoffrey N. Soutar and Paul Harrigan

This paper aims to offer insights into the ways two computer-aided qualitative data analysis software (CAQDAS) applications (QSR NVivo and Leximancer) can be used to…

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Abstract

Purpose

This paper aims to offer insights into the ways two computer-aided qualitative data analysis software (CAQDAS) applications (QSR NVivo and Leximancer) can be used to analyze big, text-based, online data taken from consumer-to-consumer (C2C) social media communication.

Design/methodology/approach

This study used QSR NVivo and Leximancer, to explore 200 discussion threads containing 1,796 posts from forums on an online open community and an online brand community that involved online brand advocacy (OBA). The functionality, in particular, the strengths and weaknesses of both programs are discussed. Examples of the types of analyses each program can undertake and the visual output available are also presented.

Findings

This research found that, while both programs had strengths and weaknesses when working with big, text-based, online data, they complemented each other. Each contributed a different visual and evidence-based perspective; providing a more comprehensive and insightful view of the characteristics unique to OBA.

Research limitations/implications

Qualitative market researchers are offered insights into the advantages and disadvantages of using two different software packages for research projects involving big social media data. The “visual-first” analysis, obtained from both programs can help researchers make sense of such data, particularly in exploratory research.

Practical implications

The paper provides practical recommendations for analysts considering which programs to use when exploring big, text-based, online data.

Originality/value

This paper answered a call to action for further research and demonstration of analytical programs of big, online data from social media C2C communication and makes strong suggestions about the need to examine such data in a number of ways.

Details

Qualitative Market Research: An International Journal, vol. 22 no. 2
Type: Research Article
ISSN: 1352-2752

Keywords

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