Search results

1 – 10 of over 4000
To view the access options for this content please click here
Article
Publication date: 3 October 2021

Maomao Chi, Junjing Wang, Xin (Robert) Luo and Han Li

Drawing on and extending the push-pull-mooring (PPM) framework, this paper aims to empirically explore the influencing mechanism of traveler switching intention from the…

Abstract

Purpose

Drawing on and extending the push-pull-mooring (PPM) framework, this paper aims to empirically explore the influencing mechanism of traveler switching intention from the hotel reservation platforms to the sharing accommodation platforms (SAPs).

Design/methodology/approach

This study adopts structural equation modeling to analyze the 543 responses collected among hotel reservation platforms and SAPs travelers.

Findings

The results support the positive effect of both push factors (e.g. dissatisfaction with product, service and information quality of hotels on the hotel reservation platform) and pull factors (e.g. price value, authenticity, interaction, home benefits and novelty of SAPs) on traveler switching intention. Except for the negative effect of switching cost, other mooring factors including prior switching experience and social influence positively affect traveler switching intention. The authors also found the switching cost negatively and prior switching experience positively moderated the push effects on traveler switching intention, while the social influence positively moderated the pull effects on traveler switching intention.

Research limitations/implications

Recommendations of future SAP participation research to consider the competing platforms, the unique experiences of SAPs and mooring factors. Examining the factors of different sources is also useful for practitioners to better understand travelers’ demands and to improve the overall welfare of travelers.

Originality/value

This paper embraces an extended PPM framework to explore traveler switching intention in online travel platforms. Moreover, this paper provides unique insights into the switching behavior from the hotel reservation platforms to the SAPs.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

To view the access options for this content please click here
Book part
Publication date: 15 June 2015

Joachim Viehoever

Enterprise software is a predominant sector in the European software industry. Four of the five largest European software companies are found in this sector…

Abstract

Enterprise software is a predominant sector in the European software industry. Four of the five largest European software companies are found in this sector. Interestingly, two of these — among them SAP as one of the two global market leaders — are located within the same industrial agglomeration in South-Western Germany. This agglomeration, the SAP cluster, further consists of enterprise software SMEs forming a ‘satellite system’ centred around the large players, which fosters the formation of ‘mutualistic symbiotic’ relationships between large and small firms. At first sight, cluster formation in the context of the enterprise software industry might seem perplexing considering that traditional rationales of agglomeration economies seem obsolete in an environment where advances in communications technology would permit companies to locate in any location within a modern developed economy instead of concentrating in proximity to each other or to major players in the industry. This chapter explores possible explanations of this agglomeration phenomenon based on patterns of competition, collaboration and the formation of social capital between smaller firms and large anchor firms.

The findings of a comparative analysis between the SAP cluster environment and two categories of controls (firms in other agglomerated environments and those unaffected by agglomeration effects within Germany) show that SAP cluster SMEs might simultaneously benefit from heightened intensity of competition and a more pronounced inclination towards collaboration. Moreover, the role of social capital derived from SAP as anchor firm clearly differentiates SAP cluster participants from firms located within other environments.

Details

New Technology-Based Firms in the New Millennium
Type: Book
ISBN: 978-1-78560-032-6

To view the access options for this content please click here
Article
Publication date: 11 March 2020

Mohd Fikri Sofi and M.H. Yahya

This paper aims to examine the effect of Shariah Advisory Panel (SAP) on both the level of agency cost and fund performance against conventional corporate governance…

Abstract

Purpose

This paper aims to examine the effect of Shariah Advisory Panel (SAP) on both the level of agency cost and fund performance against conventional corporate governance, within corporate and Shariah governance settings, between Shariah and conventional mutual fund (CMF), in an emerging economy of Malaysia during the period 2008-2015.

Design/methodology/approach

Panel data regression is appropriately used within corporate governance research because of empirical issues of unobserved heterogeneity effects to avoid spurious evidence. The secondary data of 172 CMFs and 80 Shariah mutual funds are gathered hand-collected from annual reports and master prospectuses for the purpose of analysis between the period 2008 and 2015, generating 2,016 fund-year observations.

Findings

SAP is found to have a positive effect on agency costs. Consequently, it leads to empirical evidence that substantiates a negative and marginally significant association with fund performance when designated by accounting measure. Thus, the Shariah monitoring proxy is not a good mechanism for controlling agency costs inconsistent with performance maximizing (agency cost minimizing) outcomes.

Research limitations/implications

The unique data set of mutual funds used in this research may restrict the generalization of the findings unless mentioned and explained specifically the data characteristics. The single proxy for Shariah monitoring could be better off by having a list of different measures.

Practical implications

The paper highlights and suggests a consistent improvement in regulation that could be performed by policymakers pertaining to the non-trivial additional cost of implying Shariah governance.

Originality/value

This paper provides empirical evidence of the SAP effects from the view of a more complex monitoring structure in consequence of having an additional layer of governance, devoting on the trade-off between benefit and cost to shareholders.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 5
Type: Research Article
ISSN: 1759-0817

Keywords

To view the access options for this content please click here
Article
Publication date: 26 September 2008

Peter Maurice Catt

The purpose of this article is to provide a critique of SAP's enterprise resource planning (ERP) (release ECC 6.0) forecasting functionality and offer guidance to SAP

Downloads
3046

Abstract

Purpose

The purpose of this article is to provide a critique of SAP's enterprise resource planning (ERP) (release ECC 6.0) forecasting functionality and offer guidance to SAP practitioners on overcoming some identified limitations.

Design/methodology/approach

The SAP ERP forecasting functionality is reviewed against prior seminal empirical business forecasting research.

Findings

The SAP ERP system contains robust forecasting methods (exponential smoothing), but could be substantially improved by incorporating simultaneous forecast comparisons, prediction intervals, seasonal plots and/or autocorrelation charts, linear regressions lines for trend analysis, and event management based on structured judgmental forecasting or intervention analysis.

Practical implications

The findings provide guidance to SAP forecasting practitioners for improving forecast accuracy via important forecasting steps outside of the system.

Originality/value

The paper contributes to the need for studies of widely adopted ERP systems to critique vendor claims and validate functionality through prior empirical research, while offering insights and guidance to SAP's 12 million+ worldwide enterprise system practitioners.

Details

Journal of Enterprise Information Management, vol. 21 no. 5
Type: Research Article
ISSN: 1741-0398

Keywords

To view the access options for this content please click here
Article
Publication date: 12 March 2018

Rashmi Anand, Sanjay Medhavi, Vivek Soni, Charru Malhotra and D.K. Banwet

Digital India, the flagship programme of Government of India (GoI) originated from National e-Governance Project (NeGP) in the year 2014. The programme has important…

Abstract

Purpose

Digital India, the flagship programme of Government of India (GoI) originated from National e-Governance Project (NeGP) in the year 2014. The programme has important aspect of information security and implementation of IT policy which supports e-Governance in a focused approach of Mission Mode. In this context, there is a need to assess situation of the programme which covers a study of initiatives and actions taken by various actor involved and processes which are responsible for overall e-Governance. Therefore, the purpose of this case study is to develop a Situation-Actor-Process (SAP), Learning-Action-Performance (LAP) based inquiry model to synthesize situation of information security governance, IT policy and overall e-Governance.

Design/methodology/approach

In this case study both systematic inquiry and matrices based SAP-LAP models are developed. Actors are classified who are found responsible and engaged in IT policy framing, infrastructure development and also in e-Governance implementation. Based on a synthesis of SAP components, various LAP elements were then synthesized then which further led to learning from the case study. Suitable actions and performance have also been highlighted, followed by a statement of the impact of the efficacy i.e. transformation of information security, policy and e-Governance on the Digital India programme.

Findings

On developing the SAP-LAP framework, it was found that actors like the Ministry of Electronics and Information Technology of the Govt. of India secures a higher rank in implementing various initiatives and central sector schemes to accelerate the agenda of e-Governance. Actions of other preferred actors include more investments in IT infrastructure, policy development and a mechanism to address cyber security threats for effective implementation of e-Governance. It was found that actors should be pro-active on enhancing technical skills, capacity building and imparting education related to ICT applications and e-Governance. Decision making should be based on the sustainable management practices of e-Governance projects implementation to manage change, policy making and the governmental process of the Indian administration and also to achieve Sustainable Development Goals by the Indian economy.

Research limitations/implications

The SAP-LAP synthesis is used to develop the case study. However, few other qualitative and quantitative multi criteria decision making approaches could also be explored for the development of IT security based e-Governance framework in the Indian context.

Practical implications

The synthesis of SAP leads to LAP components which can bridge the gaps between information security, IT policy governance and e-Governance process. Based on the learning from the Situation, it is said that the case study can provide decision making support and has impact on the e-Governance process i.e. may enhance awareness about e-services available to the general public. Such work is required to assess the transparency and accountability on the Government.

Social implications

Learning based on the SAP-LAP framework could provide decision making support to the administrators, policy makers and IT sector stakeholders. Thus, the case study would further help in addressing the research gaps, accelerating e-Governance initiatives and in capturing cyber threats.

Originality/value

The SAP-LAP model is found as an intuitive approach to analyze the present status of information security governance, IT policy and e-Governance in India in a single unitary model.

Details

Information & Computer Security, vol. 26 no. 1
Type: Research Article
ISSN: 2056-4961

Keywords

To view the access options for this content please click here
Case study
Publication date: 20 January 2017

Ronald T. Wilcox and Gerry Yemen

“After creating a market for his “new to the world” product and a significant partnership with the German-based SAP, Sridhar Tayur had an opportunity to take the…

Abstract

“After creating a market for his “new to the world” product and a significant partnership with the German-based SAP, Sridhar Tayur had an opportunity to take the partnership with SAP to another level by establishing a reseller arrangement, available to only a dozen or so of SAP's elite partners—widely considered in the enterprise software industry as a dream come true for technology entrepreneurs.

Suitable for use in MBA, EMBA, and GEMBA programs, this case offers the opportunity to focus decision making on several key marketing and sales issues. Should Tayur sign a deal with SAP, thereby handing significant control of the messaging and positioning of SmartOps to a global giant? How reliant on SAP did he really want to get? Would signing the deal make losing control of his company more likely and alienate prospects who were not fans of SAP? What would not doing the deal mean for the relationship with SAP? Would SAP go down the reseller route with a competitor? What exactly was a good reseller contract, and was it possible for a company as small as SmartOps to make the agreement a win-win?”

To view the access options for this content please click here
Article
Publication date: 17 December 2019

Muhammad Bilal Farooq and Charl de Villiers

The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its…

Abstract

Purpose

The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial capture and the ability of sustainability assurance to promote credible reporting.

Design/methodology/approach

The authors conducted in-depth interviews with sustainability reporting managers (SRMs) and SAPs in Australia and New Zealand, using an institutional work lens to focus the analysis.

Findings

At the start of a new assurance engagement, SAPs offer pre-assurance and flexible assurance scopes, allowing them to recruit clients on narrow-scoped engagements. These narrow-scoped engagements focus on disclosed content and limit SAPs’ ability to add value and enhance credibility. During assurance engagements, SAPs educate managers and encourage changing the norms underlying sustainability reporting. At the end of the assurance engagement, SAPs provide a management report demonstrating added-value of assurance and encouraging clients broader-scoped engagements. However, with each assurance engagement, the recommendations offer diminishing returns, often leading managers to question the value of broad-scoped engagements and to consider narrowing the scope to realize savings. Under these conditions, client pressure (potentially managerial capture) along with practitioners’ desires to grow assurance income (potentially professional capture) can affect SAPs’ independence and the quality of their assurance work.

Practical implications

The study implies that regulation mandating the scope of engagements may be called for.

Originality/value

The authors contribute to the research literature in several ways. First, the findings show how professional and managerial capture occurs before, during and at the end of the assurance process. The authors highlight how perceived value addition from sustainability assurance diminishes over time and how this impacts the scope of engagements (with implications for SAPs independence and the quality of assurance work). The authors show these findings in a table, clarifying the complicated interrelationships. Second, the authors contribute to theory by identifying a new form of institutional work. Third, unlike previous studies focused on SAPs, the authors provide insights from the perspectives of both SAPs and SRMs.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 1 December 2004

Thomas Gulledge, Rainer Sommer and Georg Simon

Further data are presented on the efficacy of our SAP process‐oriented research methodology, which focuses on analyzing collaboration across multiple overlapping SAP

Downloads
2303

Abstract

Further data are presented on the efficacy of our SAP process‐oriented research methodology, which focuses on analyzing collaboration across multiple overlapping SAP solutions. Looks at three SAP projects currently being implemented in the US Navy. The projects focus on aviation weapon system program management, aviation supply and maintenance, and naval maritime maintenance. Collaboration was complex and difficult to achieve, given the scope of the project but desirable if it was cost‐effective. The research hypothesis was that development and execution of a methodology for analyzing the gaps and overlaps across multiple SAP software instances to assess collaboration or convergence potential were possible. It was concluded that collaboration was not cost‐effective, and that the three projects should be merged into two SAP solutions (both solutions were version 4.6c of the R/3 software). Results did not provide a general approach for merging SAP projects, but an analytical approach that could be used to analyze convergence possibilities for stand‐alone SAP solutions is provided. It is not believed that a general approach is achievable. There are millions of configuration possibilities and many unique project characteristics. Hence the analytical approach is somewhat general but general convergence principles are beyond the scope of this research.

Details

Industrial Management & Data Systems, vol. 104 no. 9
Type: Research Article
ISSN: 0263-5577

Keywords

To view the access options for this content please click here
Article
Publication date: 2 November 2010

Manzurul Alam and Ruvendra Nandan

The purpose of this paper is to explore the nature of context specific issues and challenges facing small accounting practices (SAPs) in Australian regional and rural…

Downloads
1482

Abstract

Purpose

The purpose of this paper is to explore the nature of context specific issues and challenges facing small accounting practices (SAPs) in Australian regional and rural centres. It is argued that these firms face a dynamic and continuously changing environment which requires strategic responses on the part of SAP owners. The paper explores how SAPs accommodate and respond to their contextual environment, and in turn, shape that environment.

Design/methodology/approach

This paper adopts a qualitative case study research approach involving the review and analysis of the prior literature and relevant archival documents, and semi‐structured interviews with the key SAP owner/managers.

Findings

The findings suggest that SAPs adopt innovative strategies and structures. The SAPs in this study were generally found to be resilient and dynamic in responding to the changes in their contextual environment. Significant differences between SAPs were also found, particularly on how they addressed contextual uncertainties.

Research limitations/implications

This is a case study research on SAPs in rural and regional centres. Any generalization of the conclusions from this study should be undertaken with care, even though there are similarities between SAPs operating in rural and regional centres and those operating in large metropolitan areas.

Originality/value

This paper makes an important contribution by highlighting the SAPs' responses depending on their contextual environment.

Details

Journal of Accounting & Organizational Change, vol. 6 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

To view the access options for this content please click here
Article
Publication date: 1 October 2006

G.D. Breetzke

This purpose of this paper is to explore the developments which have precipitated the use and integration of geographical information systems (GIS) within the South…

Downloads
2810

Abstract

Purpose

This purpose of this paper is to explore the developments which have precipitated the use and integration of geographical information systems (GIS) within the South African Police Services (SAPS).

Design/methodology/approach

The paper provides a historical overview of GIS within South Africa, supplemented with the legislative origins of the integration of GIS within policing in South Africa. Various spatial analytic operations that GIS technology affords are highlighted to illustrate the potential that the technology offers to law enforcement agencies in South Africa.

Findings

A number of challenges face the full integration of GIS within the day‐to‐day policing operations of the SAPS. Several critical success factors are identified which need to be eminently satisfied before the widespread integration of GIS within the SAPS can be achieved.

Originality/value

GIS is envisaged as a tool to benefit the criminal justice community by playing an important role in the policing and crime prevention process. This paper identifies the major inhibitors to the potential offered by GIS to supplement policing within a South African context.

Details

Policing: An International Journal of Police Strategies & Management, vol. 29 no. 4
Type: Research Article
ISSN: 1363-951X

Keywords

1 – 10 of over 4000