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This study examines the valuation methods for publicly and privately managed heritage assets in Australia. A critical examination of methods exposes the weakness of traditional measurement methods for valuing heritage assets. A major problem is that traditional methods rely on an identifiable cost or an active market as their basis, factors generally absent when valuing heritage assets. In addition, traditional methods do not capture the intrinsic value of heritage assets. This study applies the more innovative non‐traditional measurement methods of Travel Costs and Contingent Valuation. The results suggest that these methods can be more usefully applied to value heritage assets. They are not constrained by the requirements of an identifiable cost or active market and the Contingent Valuation method is capable of capturing total values. The implications of incorporating more than a narrow, purely economic value can be applied to policy makers and management decisions in terms of maintenance and preservation of these heritage assets. The application can also extend current reporting of heritage assets values to include social and environmental aspects in line with the growing movement towards triple bottom line reporting and sustainability.

The importance of alignment between users’ and providers’ expectations of accounting services has long been recognized as paramount in the auditing profession. The importance of expectations, and especially expectations gaps, is even more compelling for new assurance services, where the importance of marketing the service is pronounced. This paper develops the Assurance Gaps Model, which describes expectations gaps in general, defining these holistic differences between users’ and providers’ perceptions of assurance services as assurance gaps. The model suggests that assurance gaps really have a number of components – expectations, evaluations of performance and disconfirmation – all of which impact users’ satisfaction with the service. The magnitude of each of these components, as well as the emphasis placed on each one, is important in describing the nature of the gap. This model is consistent with previous research in auditing as well as a large body of research in marketing studying expectations and the satisfaction process (Oliver, 1997). To illustrate potential applications of the Assurance Gaps Model, hypotheses are developed and tested using an online simulation of the ElderCare assurance service proposed by the AICPA/CICA. Results indicate that users and providers demonstrate similar magnitude of each of the factors in the model, but differ in that users emphasize performance in forming satisfaction judgments while providers emphasize expectations. The study and results illustrate the usefulness of the model for performing detailed analysis of assurance gaps and for suggesting appropriate courses of action to manage the factors that contribute to them.

The purpose of this paper is to define a typology of strategic segmentation accounting for antecedents (potentially conscious or subconscious) that influence marketing managers’ practice of strategic segmentation, thereby formulating a new theoretical basis to bridge the current theory–practice literature gap in strategic segmentation.

Based on the resource-advantage theory, this paper defines a typology of strategic segmentation that depicts how a firm’s access to imperfectly mobile resources relates to the marketing manager’s assumed heterogeneity of the market and to the manager’s approach to the market.

The authors postulate a typology of firms’ strategic segmentation and approach to the market that is heavily influenced, and potentially limited, by the firm’s available resources to effectively segment and address the market.

The typology suggests that resource availability affects a manager’s view and approach to the market. Therefore, testing of this typology should be performed to provide an empirical basis for a taxonomical foundation of strategic segmentation. Empirical testing should examine whether: resource availability is directly related to managers’ views of market heterogeneity, resources are negatively correlated with market approach, market-based intelligence (customer needs) are linked to the market approach, and there is relationship between a firm’s position within the typology and its long-term performance.

This paper provides an understanding that a manager’s knowledge of resource availability may be strategically counter-productive when creating a strategic segmentation. This limitation may lead to short-run choices for segmentation and market approach. Managers should, therefore, consider their strategic goals both with and without limiting their view based on current resources.

This paper provides the first typology of strategic segmentation by considering theoretical foundations of business that could bridge the often-noted theory–practice gap of segmentation.

Grounded in two primary theories such as (1) the triangular alignment model and (2) the technology–organization–environment framework, this paper aims to develop appropriate scales to measure the e-sourcing experience index (EEI).

The sample includes a total of 630 e-sourcing platform users in the US and India who have already utilized e-commerce platforms. Item response theory and factor analysis were used for the psychometric analysis. Measurement invariance was established between the Indian and US participants, indicating similar conceptualization of the items across the two cultures.

The study's results demonstrated that users have a better experience when online sourcing platforms provide adequate resources for making sourcing decisions, finding potential buyers and managing sourcing activities more efficiently. From the perspective of e-sourcing platforms, suppliers' performance and users' experiences can be improved when businesses address the concerns indicated in the five factors.

The study's objective was to develop the EEI in order to assess suppliers' experiences with e-sourcing platforms. Due to the diffusion of innovation theory (DOI), different stages of adaptation may cause varied experiences and relationships with buyers.

From a theoretical perspective, this study is one of the few to combine triangular alignment model (TAM) and technology–organization–environment (TOE) theories and to develop a reliable and valid scale (EEI) for user experiences with online sourcing platforms. Based on the previous scales, the EEI was found to be well in line with the established theories on traditional apparel sourcing, and, at the same time, considered the particulars of e-sourcing practices.

The statement that evaluation works differently in different contexts might seem fairly obvious, but given how central it is to virtually all aspects of modern life, it is important to understand how these differences affect the objects of evaluation and the people doing the evaluation. Drawing on a mixed-methods study of evaluation in figure skating and classical music, the author addresses how evaluation practices affect judging and performance. In the early- to mid-2000s, the figure skating world transitioned from a judging system where judges used two overall marks to rank skaters to a much more rigid system where judges rate very specific aspects of performances without actively ranking them. These changes have impacted judges and skaters. In the classical music competitions the author focuses on, judges use deliberations to rank performances. The relative flexibility of these evaluation practices generally does not affect judges or performances as much. Building on research on the effects of measurement and evaluation systems, the author argues that formal, specific rules surrounding evaluation shape judging and performance more than informal, diffuse rules. Focusing on competition settings in skating and music, the author discusses how evaluation practices affect program and repertoire construction and the technical and artistic aspects of judging and performance in these fields. In addition to supplementing research suggesting that evaluation systems actively shape what they are designed to evaluate, this work highlights how different types of evaluation contribute to different responses in terms of the evaluation itself and the objects of evaluation.

This chapter describes five disciplinary domains of research or lenses that contribute to the design of a team tutor. We focus on four significant challenges in developing Intelligent Team Tutoring Systems (ITTSs), and explore how the five lenses can offer guidance for these challenges. The four challenges arise in the design of team member interactions, performance metrics and skill development, feedback, and tutor authoring. The five lenses or research domains that we apply to these four challenges are Tutor Engineering, Learning Sciences, Science of Teams, Data Analyst, and Human–Computer Interaction. This matrix of applications from each perspective offers a framework to guide designers in creating ITTSs.

This chapter reports on a study abroad course, where up to 15 registered students complete domestic (in a midwestern American state) and international (in Athens, Greece) service learning,¹ while applying a social work perspective on the global refugee crisis. It highlights the importance of obtaining external funding to support students financially, the significance of university-wide collaborations, and ways to include larger numbers of culturally diverse (non-White) and fiscally underrepresented students. Feedback from survey participants suggests that further subsidies and scholarships would improve accessibility for fiscally underrepresented student groups. ²

Personal interview.

In an interview with Dr Mary Foster, Mr Steven Rogers, Finance Instructor at the Harvard Business School (HBS), discussed his views on diversity, inclusion and the value of teaching cases which feature black protagonists. Mr Rogers estimates that fewer than 1 percent of HBS’ 10,000 or so teaching cases feature a black executive as protagonist, or central decision-making figure, despite US Census estimates that about 9 percent of US companies are now black-owned. Mr Rogers decided to address this imbalance; he has lead the development of 24 business cases featuring African-American business people over the last two years.

This article can be used to any undergraduate or graduate course where you would like to discuss diversity and inclusion.

Barriers to employment are a significant issue in the United States and abroad. As civil rights legislation continues to be enforced and as employers seek to diversify their workplaces, it is incumbent upon the management field to offer insights that address obstacles to work. Although barriers to employment have been addressed in various fields such as psychology and economics, management scholars have addressed this issue in a piecemeal fashion. As such, our review will offer a comprehensive, integrative model of barriers to employment that addresses both individual and organizational perspectives. We will also address societal-level concerns involving these barriers. An integrative perspective is necessary for research to progress in this area because many individuals with barriers to employment face multiple challenges that prevent them from obtaining and maintaining full employment. While the additive, or possibly multiplicative, effect of employment barriers have been acknowledged in related fields like rehabilitation counseling and vocational psychology, the Human Resource Management (HRM) literature has virtually ignored this issue. We discuss suggestions for the reduction or elimination of barriers to employment. We also provide an integrative model of employment barriers that addresses the mutable (amenable to change) nature of some barriers, while acknowledging the less mutable nature of others.