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1 – 10 of over 3000
Article
Publication date: 19 October 2023

Jamal Wiwoho, Irwan Trinugroho, Dona Budi Kharisma and Pujiyono Suwadi

The purpose of this study is to formulate a governance and regulatory framework for Islamic crypto assets (ICAs). A balanced regulatory framework is required to protect consumers…

Abstract

Purpose

The purpose of this study is to formulate a governance and regulatory framework for Islamic crypto assets (ICAs). A balanced regulatory framework is required to protect consumers and to encourage digital Islamic finance innovation.

Design/methodology/approach

This study focuses on Indonesia and compares it to other countries, specifically Malaysia and the UK, using statutory, comparative and conceptual research approaches.

Findings

The ICAs are permissible (halal) commodities/assets to be traded if they fulfil the standards as goods or commodities that can be traded with a sale and purchase contract (sil’ah) and have an underlying asset (backed by tangible assets such as gold). Islamic social finance activities such as zakat and Islamic microfinance activities such as halal industry are backed by ICAs. The regulatory framework needed to support ICAs includes the Islamic Financial Services Act, shariah supervisory boards, shariah governance standards and ICA exchanges.

Research limitations/implications

This study only examined crypto assets (tokens as securities) and not cryptocurrencies. It used regulations in several countries with potential in Islamic finance development, such as Indonesia, Malaysia and the UK.

Practical implications

The ICA regulatory framework is helpful as an element of a comprehensive strategy to develop a lasting Islamic social finance ecosystem.

Social implications

The development of crypto assets must be supported by a regulatory framework to protect consumers and encourage innovation in Islamic digital finance.

Originality/value

ICA has growth prospects; however, weak regulatory support and minimal oversight indicate weak legal protection for consumers and investors. Regulating ICA, optimising supervision, implementing shariah governance standards and having ICA exchanges can strengthen the Islamic economic ecosystem.

Details

International Journal of Law and Management, vol. 66 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Book part
Publication date: 14 December 2023

Jason Porter and Teresa Stephenson

This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions…

Abstract

This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting books into a complete process. The activity is designed to be run in one 75-minute class session using an Excel template that allows students to focus on business decisions and less on the mechanics of completing calculations. The seven segments of the activity have students calculate target cost, allocate items of overhead into production and service departments, calculate absorption product cost, allocate SA to the production departments, determine the full cost, evaluate product viability, and calculate target price. At the end of the activity, students better understand how all these cost items fit together in a manufacturing setting.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Keywords

Article
Publication date: 26 October 2023

Carlos Bauer, John M. Galvan, Tyler Hancock, Gary K. Hunter, Christopher A. Nelson, Jen Riley and Emily C. Tanner

Sales organizations embrace technological innovation. However, salespeople’s willingness to use new technology influences a firm’s return on investment, representing a significant…

Abstract

Purpose

Sales organizations embrace technological innovation. However, salespeople’s willingness to use new technology influences a firm’s return on investment, representing a significant concern for the organization. These concerns highlight tensions regarding the tradeoffs associated with technology implementations. The purpose of this study is to offer insights that help reduce the complexities of sales technology (ST) by exploring the changing dynamics of contemporary business relationships.

Design/methodology/approach

This paper synthesizes the ST literature using the service ecosystem perspective to propose the sales techno-ecosystem (STE) framework, providing new insights into organizational decision-making related to the ongoing digital transformation of sales tasks.

Findings

This synthesis of the ST literature with the service ecosystem seeks to clarify the impact of technology within the evolving nature of buyer–seller relationships by providing four unique perspectives.

Research limitations/implications

Perspective 1 reviews the sales-service ecosystem framework and develops the theoretical underpinnings and relevant terminologies. Perspective 2 summarizes critical aspects of the ST literature and provides foundations for future research in the STE. Perspective 3 offers a more granular view, explicating roles and contexts prevalent in buyer–seller–technology interactions. Perspective 4 provides a set of tenets and advances research questions related to each tenet.

Practical implications

The culmination of these four perspectives is the introduction of five key tenants designed to help guide strategy and research.

Originality/value

The paper advances Hartmann et al. (2018) service ecosystem paradigm by explicating critical aspects of its ST domain to generate insights for theory and practice.

Details

European Journal of Marketing, vol. 58 no. 3
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 15 April 2024

Bin Liu, Jing Sun and Zongsheng Huang

We investigate the extended service strategy choices of competing manufacturers and examine their impact on the retail platform.

Abstract

Purpose

We investigate the extended service strategy choices of competing manufacturers and examine their impact on the retail platform.

Design/methodology/approach

We construct a supply chain model with a retail platform as the leader and manufacturers as the followers. Manufacturers face differential consumer preferences on the same agency retail platform, and they can sell a bundled extended service product and sell a separate product without any extended service.

Findings

The sale of extended warranty services on the retail platform leads to lower pricing of the manufacturers' products and changes in the product market structure in response to differences in consumer preferences. The retailing platform tends to provide an extended warranty conditionally. The sale of extended warranty services on a retail platform would be detrimental to the interests of the manufacturer who sells products with extended warranty services and in favor of the manufacturer who sells products without them.

Originality/value

The equilibrium results of the retail platform’s non-sales and sales of extended warranty services for the no-extended warranty product under the same commission rate and differential commission rate models are discussed, and the product structure of the market is investigated, respectively.

Details

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

Keywords

Article
Publication date: 29 June 2023

Ching-Wen Yeh

This study explores the relationship among relationship-selling, celebrity attachment and customer engagement.

Abstract

Purpose

This study explores the relationship among relationship-selling, celebrity attachment and customer engagement.

Design/methodology/approach

Hypotheses were tested, using structural equation modeling on survey responses of 321 participants.

Findings

This study determines the connection between relationship-selling factors and customer engagement using the stimulus-organism-response (SOR) theory. Results demonstrate that interactional intensity, mutual disclosure and cooperative intention exert considerable positive effects on celebrity attachment, which, in turn, significantly impacts customer engagement.

Originality/value

The research findings add to the existing body of knowledge through more information on the degree to which relationship-selling factors affect celebrity attachment, and eventually, customer engagement. The study also aims to prompt researchers and organizations to consider effective communication strategies to increase online customer engagement.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 12
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 14 June 2022

Vu Hong Van, Nguyen Ngoc Quynh and Nguyen Khanh Doanh

This study aims to analyze the factors affecting tea-producing farmers' intention to use e-commerce exchanges (ECEs) to sell their products, combining the technology acceptance…

Abstract

Purpose

This study aims to analyze the factors affecting tea-producing farmers' intention to use e-commerce exchanges (ECEs) to sell their products, combining the technology acceptance model (TAM) theory and barrier factors.

Design/methodology/approach

The authors use the generalized structural equation modeling (GSEM) to analyze the intermediate model that is built on TAM.

Findings

Research results show that perceived usefulness (PU) and perceived ease of use (PEU) significantly influence farmers' intention to use ECEs to sell their products. However, knowledge and information barriers hinder farmers' intention to use such ECEs.

Research limitations/implications

Encouraging farmers to use ECEs is the most helpful solution for agricultural economic development in the context of the Covid-19 pandemic.

Originality/value

From an academic perspective, this is the first study that combines the TAM theory of Davis (1989) and barrier factors to analyze farmers' intention to use ECEs. The findings are valuable references for policymakers to propose strategies for agricultural economic development during the current pandemic. At the same time, the empirical results obtained from this study provide good orientations for agricultural economic development 4.0 in the future.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 2 January 2024

Silvio Cardinali, Piyush Sharma, Elena Cedrola, Marta Giovannetti and Kishore Gopalakrishna Pillai

This paper aims to explore the challenges and opportunities faced by buying centers in small and medium enterprises (SME) manufacturing companies in view of recent technological…

Abstract

Purpose

This paper aims to explore the challenges and opportunities faced by buying centers in small and medium enterprises (SME) manufacturing companies in view of recent technological changes and the virtualization of communication.

Design/methodology/approach

This study uses a qualitative approach with multiple case studies to portray complex realities within the buying centers in the manufacturing SME context. The authors selected five Italian companies to portray the diverse characteristics, practices and policies of relevant stakeholders before reaching saturation with the issues explored.

Findings

The authors find that interactions among buying center members are more effective with greater collaboration and exchange (as opposed to competition and a struggle for power). Virtual/hybrid relations require greater intra-group cooperation, whereas diverse backgrounds and collaborative interactions help the flexibility and performance of the buying center. Greater use of technology produces certainty and automation, but it may also cause overload and biases that can be solved with the ability to analyze and clear responsibility for decisions.

Research limitations/implications

The authors studied only five Italian companies in this study. Future research in other countries with diverse cultural and socio-economic conditions and methods would help extend this research.

Practical implications

The findings would improve the understanding of the challenges of adopting new purchase process technologies that would help automate routine tasks, produce useful data and support decision-making.

Originality/value

Unlike prior studies, this study uses an exploratory design to study the evolution of buying centers in SMEs to seek deeper insights into the challenges and opportunities faced by SMEs because of the growing use of emerging technologies.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 1 December 2023

Arunava Dalal, Subhajit Bhattacharya and Subrata Chattopadhyay

The handicraft sector is unorganized with huge potential for the economic upliftment of the bottom of the pyramid (BOP) craft producers. To ensure the sustainable livelihood of…

Abstract

Purpose

The handicraft sector is unorganized with huge potential for the economic upliftment of the bottom of the pyramid (BOP) craft producers. To ensure the sustainable livelihood of the artisans living in BOP, it is essential to identify the hurdles being faced by them so that they can be worked upon. This paper aims to look at the existing handicraft value chain in an integrated way to identify these hurdles and suggest probable solutions to mitigate them.

Design/methodology/approach

A two-stage study involving quantitative and qualitative approaches is used. Empirical observations from 218 artisans were analyzed using the relative to an identified distribution to rank the different variables affecting the functioning of the handicraft value chain. Next, 17 handicraft entrepreneurs were interviewed to identify solutions for the hurdles.

Findings

A two-stage study examining the perspectives of artisans and handicraft entrepreneurs identified five significant challenges affecting the handicraft sector and viable solutions to address them. While presenting an operational model, a comprehensive picture of the handicraft business ecosystem was studied, from the procurement of raw materials to the marketing and sale of finished products. This can assist handicraft producers in sustaining their livelihoods and expanding the industry.

Originality/value

Studies on the handicraft value chain at BOP are rare, and none have tried to look at the sector holistically to find solutions and propose an operational framework. The study has captured the voices of the artisans and handicraft entrepreneurs and, through a mixed-method approach, identified the main pain points of the BOP artisans to arrive at a workable solution for better business outcomes.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

Keywords

Open Access
Article
Publication date: 23 August 2022

Joana Coimbra and Teresa Proença

This study intends to understand if managerial coaching, a sustainable competitive strategy, has an impact on sales performance, through customer and results orientation of the…

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Abstract

Purpose

This study intends to understand if managerial coaching, a sustainable competitive strategy, has an impact on sales performance, through customer and results orientation of the salesforce. It also aims to investigate whether pressure for results, one of the predominant demands in organizations today, and the centralisation of decisions, a traditional management demand still present in several organizations, undermine the effect of coaching on performance.

Design/methodology/approach

The 167 responses collected, through the distribution of questionnaires among workers in the commercial area, were analysed through a structural equation model using the partial least square (PLS) technique.

Findings

The results of this study confirm that managerial coaching has a positive impact on sales force performance through customer and results orientation, with customer orientation having a greater impact on performance. It was also found that centralised decision-making and pressure for results do not undermine the relationship between managerial coaching and performance, and they even reinforce the positive impact of results orientation on performance.

Practical implications

Managerial coaching practices can impact sales, especially when associated with customer orientation, freeing employees from the pressure for results and the centralisation demands. This scenario favours a more sustainable and emancipatory sales force management.

Originality/value

This study is the first to integrate organizational demands, namely pressure for results and centralisation, to better understand the effect of managerial coaching on sales performance, through customer and results orientation, thereby extending previous research on this topic.

Details

International Journal of Productivity and Performance Management, vol. 72 no. 10
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 12 April 2024

Jie Li, Zui Tao and Nadilai Aisihaer

This study investigates whether the visualization of agricultural products influences consumers’ purchase intentions in the context of farmer-assisted livestreaming in China…

Abstract

Purpose

This study investigates whether the visualization of agricultural products influences consumers’ purchase intentions in the context of farmer-assisted livestreaming in China. Moreover, it explores the moderating effect of packaging functionality and the mediating effect of consumer trust.

Design/methodology/approach

Consumers in China from multiple social media platforms participated in this survey, which yielded 333 valid responses for analysis.

Findings

The results revealed a positive relationship between the video presentation about the agricultural production process and consumers’ purchase intention, which is mediated by consumers’ trust. Meanwhile, packaging functionality moderates the relationship between agricultural product visualization and consumers’ purchase intentions as well as the indirect effect of consumers’ trust.

Originality/value

This study extends the application of the stimulus-organism-response (SOR) model to the field of farmer-assisted livestreaming. By building a more detailed model, this study adds to knowledge on the influencing mechanisms of consumers’ purchase intentions in farmer-assisted livestreaming.

Details

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

Keywords

1 – 10 of over 3000