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Article
Publication date: 4 January 2023

Pan Liu

To study these issues, the authors chose a GFSC with one producer and one material supplier as research object, the supplier will offer green material to the producer and…

Abstract

Purpose

To study these issues, the authors chose a GFSC with one producer and one material supplier as research object, the supplier will offer green material to the producer and the producer will make green food using green production technology. Then, the authors proposed that consumers' perceived value was determined by the trustworthiness levels of the related green and quality-safety information provided by the supplier and the producer. Then, considering the trustworthiness levels of the green and quality information provided by the supplier and the producer, the authors improved the demand function. Afterwards, we constructed four investment models and their income models are built and then a cost-sharing and revenue-sharing contract (hereafter, CSRS) was adopted to coordinate the GFSC.

Design/methodology/approach

With the growth of consumers environmental awareness and life level, consumers' requirements for green and high quality food are growing. In recently years, to increase consumers' perceived trustworthiness on the product greenness and quality levels, stakeholders in green food supply chain (hereafter, GFSC) start to adopt the blockchain-based traceability system (hereafter, BLTS). For investors, they need to know the investment conditions and how to coordinate the GFSC.

Findings

(1) When the revenue-sharing coefficient is less than three-fourths and higher then a certain vaule, the cost-sharing and revenue-sharing contract can make the GFSC coordinate. (2) The investment cost threshold of the BLTS has a positive relationship with the trustworthiness improvement levels of the green and quality information, the green degree of food products and the quality of food products. (3) In the proposed four investment situations, as the growth of consumers perceived credibility coefficient about the greenness information and the quality information, chain members' revenues will increase. In addition, comparing with co-investing the BLTS, benefits of chain members are lower than them in the sole investment model.

Originality/value

(1) The demand function we proposed can help chain members forecast market demand to support production or ordering decisions. (2) The investment decision policies can offer a theoretical reference for chain members to use the BLTS. (3) The CSRS will offer the theoretical reference for coordinating the supply chain after using the BLTS. Furthermore, our study method can be referenced by other scholars. (4) The study method can offer a method reference for researchers who do a similar discussion in a manufacturing supply chain. Although, our research cannot guide the industrial practices, it can serve as a reference of the similar research in industry.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Open Access
Article
Publication date: 8 November 2022

Natalie Claire Haynes and David Egan

The purpose of the paper is to explore how the effects of the COVID-19 pandemic will influence the development of revenue management practice in the visitor attractions sector.

566

Abstract

Purpose

The purpose of the paper is to explore how the effects of the COVID-19 pandemic will influence the development of revenue management practice in the visitor attractions sector.

Design/methodology/approach

This viewpoint paper builds on the argument that tracking previous patterns of behaviour and trends can be used to predict future actions and developments.

Findings

The paper identifies how historically the development of revenue management practice has been driven by major external trigger points often linked to sudden increases in competitive pressures, such as the deregulation of the airline industry, and expands on this to argue that the pandemic is one such trigger point that has fundamentally changed the approach to revenue management through a refocusing on key principles to manage demand and that this could potentially accelerate its development within the visitor attraction sector.

Originality/value

Pre-COVID, the practice of revenue management in the visitor attraction sector was underdeveloped, and the opportunities to develop revenue management had not been discussed in the academic literature. This paper suggests that the challenges of the pandemic that forced visitor attractions to focus on visitor demand management can now begin to be extended to incorporate the management of revenue and will consequently be of value for academics and practitioners.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 31 August 2012

Magdy S. Farag and Rafik Z. Elias

The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on their average productivity measured by total revenue per partner.

2019

Abstract

Purpose

The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on their average productivity measured by total revenue per partner.

Design/methodology/approach

Using data from Public Accounting Report on top public accounting firms by revenue, an OLS regression model is applied by regressing revenue per partner on the percentage of revenue generated from auditing and attest, tax, management consulting, and other services independently.

Findings

Results show that the proportion of auditing and attest service revenue is negatively associated with public accounting firms' productivity. However, the proportion of other services revenue, other than tax and management consulting services, is positively associated with productivity. Additional investigation shows that if public accounting firms provide other services in their mix of services, then tax and management consulting services do not contribute to these public accounting firms' productivity.

Research limitations/implications

Results of this study cannot be generalized beyond the top 100 public accounting firms, and the measurement of revenue per partner ignores the exact number of partners within different service areas.

Practical implications

Although auditing and attest services are considered core services of public accounting firms, they do not increase the productivity of the firm.

Originality/value

This study helps in assessing whether average productivity of public accounting firms is affected by the proportion of a specific type of service in the post‐SOX era.

Details

Managerial Auditing Journal, vol. 27 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 March 2005

Mark P. Bauman

This study examines the market valuation of the unearned revenue liability reported by a sample of newspaper and magazine publishers. The evidence indicates that stock…

Abstract

This study examines the market valuation of the unearned revenue liability reported by a sample of newspaper and magazine publishers. The evidence indicates that stock prices behave as if the unearned revenue liability represents an economic asset overall. It is further shown that the market valuation of the unearned revenue “asset” is increasing in the magnitude of advertising relative to circulation revenue. After controlling for advertising revenue inflows, reported unearned revenue is negatively related to stock price, indicating that the economic asset is valued in part on its liability characteristics. These results have direct implications for the FASB's current deliberations on revenue and liability recognition.

Details

Review of Accounting and Finance, vol. 4 no. 3
Type: Research Article
ISSN: 1475-7702

Article
Publication date: 1 January 1988

Blue Wooldridge

“The politics and processes of local government face substantial change because of Federal action on taxes and the budget deficit as well as court and Congressional…

Abstract

“The politics and processes of local government face substantial change because of Federal action on taxes and the budget deficit as well as court and Congressional challenges to local authority, according to officials at every level of government around the country.

Details

The Bottom Line, vol. 1 no. 1
Type: Research Article
ISSN: 0888-045X

Article
Publication date: 8 August 2016

Prasenjit Guha Thakurta

The purpose of this study is to explore the relationship between the real time requirements of guests and efforts made by hoteliers to optimize revenue and guest service…

1308

Abstract

Purpose

The purpose of this study is to explore the relationship between the real time requirements of guests and efforts made by hoteliers to optimize revenue and guest service excellence.

Design/methodology/approach

Prior studies have demonstrated the impact of room rates on profitability. The majority of these studies assumed an algebraic relationship between room rates and room demand to obtain the optimal solution by applying calculus to the revenue or profit function. This study adopts an alternative approach by seeking to better understanding the ever changing needs of hotel guests and how their behavior patterns have evolved over time together with innovative approaches that revenue managers need to adopt to optimize revenue. In today’s environment, revenue management has evolved into a more holistic approach and the study assimilates information from senior professionals from a range of hotels in India based on semi-structured interviews.

Findings

Revenue management is no longer about forecasting supply and demand based on historical data. This paper yields insights on emerging areas of importance for revenue management and advocates a systematic approach that hoteliers can adopt and apply to every department to secure a bigger impact on revenue management.

Practical implications

The findings can be used by hoteliers to fine-tune the room rates determined by conventional methods to arrive at a realistic and definitive value for optimal room rates.

Originality/value

This study highlights the issues that arise from viewing revenue management in isolation and it also considers innovative, customer-focused ways to optimize revenues.

Details

Worldwide Hospitality and Tourism Themes, vol. 8 no. 4
Type: Research Article
ISSN: 1755-4217

Keywords

Book part
Publication date: 7 July 2006

Douglas D. Davis, Laura Razzolini, Robert J. Reilly and Bart J. Wilson

We report an experiment conducted to gain insight into factors that may affect revenues in English auctions and lotteries, two commonly used charity fund-raising formats…

Abstract

We report an experiment conducted to gain insight into factors that may affect revenues in English auctions and lotteries, two commonly used charity fund-raising formats. In particular, we examine how changes in the marginal per capita return (MPCR) from the public component of bidding, and how changes in the distribution of values affect the revenue properties of each format. Although we observe some predicted comparative static effects, the dominant result is that lottery revenues uniformly exceed English auction revenues. The similarity of lottery and English auction bids across sales formats appears to drive the excess lottery revenues.

Details

Experiments Investigating Fundraising and Charitable Contributors
Type: Book
ISBN: 978-0-76231-301-3

Abstract

Details

Fighting Corruption in the Public Sector
Type: Book
ISBN: 978-1-84950-857-5

Book part
Publication date: 23 November 2016

James Jianxin Gong and S. Mark Young

We examine the role of financial and nonfinancial performance measures in managing revenues derived from life cycles of a type of intellectual property products − motion pictures.

Abstract

Purpose

We examine the role of financial and nonfinancial performance measures in managing revenues derived from life cycles of a type of intellectual property products − motion pictures.

Design/approach

Our study focuses on the first two markets in which audiences can watch a motion picture – the upstream theatrical market and the downstream home video market. We combine data collected from numerous public and proprietary sources and form a final sample of 654 motion pictures. Then we perform regression analysis on the data.

Findings

First, three measures of a movie’s performance in the theatrical market, opening box office revenue, peak rank, and weeks at the peak rank, have positive effects on subsequent revenues in the home video market. Second, the same set of performance measures also predicts the motion picture’s life span in the theatrical market. Third, when the actual life span of a motion picture in the theatrical market deviates from its predicted value, the total return on investment in the motion picture decreases.

Research limitations

We do not have data on other downstream markets related to motion pictures, such as pay-per-view and online video streaming.

Practical implications

This study suggests that the public and proprietary data can be used to inform managerial decisions regarding intellectual property product life cycles.

Originality/value

This is the first accounting study that directly examines life cycle revenues of intellectual property products. We also extend literature on revenue driver and revenue management research to the product level.

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

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