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This chapter examines the existing work on tangible user interfaces (TUIs) and focuses on tangible programming with the scope to enlighten the opportunities for innovation and entrepreneurship in this particular domain.

In the first section, we start by presenting in short the history of TUIs and then focus on tangible programming presenting the different design approaches. Then we present the opportunities for innovation and guidelines for future products.

In the second section, we review the entrepreneurial activities that combine educational toys and TUIs.

The main finding of this chapter is that although TUI design and research are still in its infancy and more design guidelines and research are required to further bridge the digital and the physical world, the first signs of entrepreneurship promise a bright future.

Limitations arise from the fact that many companies keep many of their financial data confidential. Thus, it was impossible to include and validate all the information that we intended to present.

Initially, this chapter motivates and challenges scientist to find novel innovative solutions in the field. Then, reveals the entrepreneurial opportunities and potential customers. Finally, shows the funding sources and how tangible products are offered in the market.

We propose a new kind of toys that might alter and expand science, technology, engineering, and mathematics (STEM) in education.

This chapter appears to be unique in the sense that is the first that reports simultaneously on TUIs, entrepreneurship, and innovation.

In this paper, we investigate the information content of non-current assets (NCA) among firms listed on the main board of Bursa Malaysia. Specifically, we investigate the information content of tangible and intangible NCA during the economic crisis period of 1997–1998. Our empirical analysis uses time-varying and fixed effects models for the period 1995–1999. We measure information content based on the association of analysts’ earnings forecasts errors (AFE) with both capitalized tangible and intangible NCA. We find evidence of higher information content in tangible NCA compared to intangible NCA during the Asian economic crisis period of 1997–1998. Our evidence is consistent with the assumption that tangible assets are more reliable compared to intangible assets for prediction of expected cash flows during economic crisis periods.

We build on the resource-based view and extend entry mode research by focusing on firms’ intention to transfer different resources from the parent firm to its overseas subsidiary. In line with our hypotheses, we find that parent firms that plan to transfer high levels of intangible resources to their foreign subsidiaries tend to choose wholly owned subsidiaries, while firms that intend to transfer high levels of tangible resources tend to choose international joint ventures. Moreover, we find that these relationships are moderated by institutional distance. We test our hypotheses using unique primary data from a sample of 128 foreign subsidiaries in the People’s Republic of China. Our results have important theoretical implications for international business strategy research as they develop further existing entry-mode theories.

The competitive nature of the hotel industry has given the impetus to practitioners and researchers to invest in Customer Retention strategies and research. Although numerous studies have investigated Customer Retention in the hotel industry, there is still uncertainty regarding Customer Retention in emerging markets. This study, therefore, adds to the existing knowledge by exploring Customer Retention in Ghana, an emerging market. The study adopted a cross-sectional survey of 873 customers of 56 hotels in four regional capitals located in the southern part of Ghana. Findings indicate that service Tangible and Reliability indirectly relates hotel Customer Retention in Ghana, an emerging market.

This study examines how creditor interventions after debt covenant violations affect corporate tax avoidance. Using a regression discontinuity design, we find that creditor interventions increase borrowers' tax avoidance. This effect is concentrated among firms with weaker shareholder governance before creditor interventions and among those with less bargaining power during subsequent debt renegotiations. Our results indicate that creditors play an active role in shaping corporate tax policy outside of bankruptcy.

The provision of value, as a marketing issue, is receiving increasing attention from managers and scholars. This attention, in combination with strong calls for better quantification and stronger measures in marketing, has lead to increased interest in the assessment, quantified where possible, of the provision of value through buyer–seller relationships. This paper identifies dimensions of value provision through relationships in business markets with specific emphasis on the intangible aspects of value, which are important to long-term competitive advantage. The provision of value to the seller is the prime focus in this paper. The paper discusses the meaning of both tangible and intangible relationship value and the interplay between them and notes the importance of assessing the intangible part of the value, particularly the part which derives from the human aspects of the relationship. Despite their importance, the human aspects of relationships and their contribution to value is a sparse topic among researchers. The paper compares and evaluates potentially useful relationship and value conceptualizations. The paper discusses studies of relationship value and then outlines the results of a recent line of empirical research into the provision of value by a buyer to a seller that utilizes a framework synthesized from the intellectual capital literature. This recent research conceptualizes the potential for a seller's relationship with a buyer to provide intangible value to the seller in terms of, first, the resources available in the buyer and second, the capabilities of the buyer's boundary personnel to aid in facilitating the flow of those resources to the seller. The paper also includes the softer human aspects in the dimensions of value. These latter aspects are important to a full assessment of value. The paper concludes with a discussion of aspects of intangible relationship value that need further elucidation and will thus provide opportunities for future research.

Integrated management is the process of including environmental, social, and governance (ESG) performance in close coordination between business processes, functions, groups, organizations, and systems. In this context, decision-makers can better understand the dynamic systems in which they operate; define success based on sustainability-based performance frontier; guide decision making with strategic valuation of environmental and social guidelines; adhere to a timeline of actions that moves the enterprise toward a sustainable society; operationalize dynamic goals, for example, the UN Sustainable Development Goals (SDGs); and support processes for planning with decision analysis tools to monitor and guide change management. Information within this chapter will explore how sustainability in businesses, that is, integrated management, is already underway in leading multinational companies, and can be found within any business function, and in supply chains. The value that sustainability brings to an organization is important to understand as each day there is a growing amount of data to draw from. While 80% of the value of an enterprise is within intangibles, hundreds of ESG performance metrics are now available to researchers and practitioners to make the intangible tangible. With a look on how these ESG performance metrics and the social cost of carbon are used by practitioners and researchers, a number of research propositions call for improved financial decision analysis and a new performance frontier.

This article aims to analyze the role of performance management systems (PMS) in supporting public value strategies.

This article draws on the public value dynamic model by Horner and Hutton (2010). It presents the results of a case study of implementation of a PMS model, the ‘Value Pyramid’ (VP).

The results stress the need for an improved conceptualization of PMS within public value strategy. Through experimentation using the VP, the case site was able to measure and visualize what it considered public value and reflect on the internal/external causes of both creation and destruction of public value.

This article is limited to just one case study, although in-depth and longitudinal.

This article is one of the first attempting to understand the role of PMS within the public value strategy framework, answering the call of Benington and Moore (2010) to consider public value from an accounting perspective.

Marketers frequently lament the lack of representation of marketing in the boardroom and the short tenure of CMOs. The most common explanations offered are that marketing is not perceived as a strategic discipline and that marketers do not demonstrate a strong enough understanding of how the business makes money.

Financial accounting is how “score is kept” in terms of business performance. It is, therefore, in the self-interest of marketers to become familiar with financial reporting. Doing so will allow them to understand how marketing activities are recorded. In addition, academic researchers need to understand the meaning of the financial measures that they often use as the metrics of success when researching marketing strategy questions.

This is especially important since financial reporting generally does not recognize assets created by marketing investments. In order to substantiate a claim that “brands are assets”, marketers must be able to explain how the financial accounting rules misrepresent economic reality and why managers might use a different set of principles for management reporting.

We argue that the misrepresentation of market-based assets has two forms of negative impact for marketers: external and internal. The external problems are that financial statements are not especially informative about the value of marketing for the providers of capital and do not provide a true portrait of the economic resource base of the company. The internal problems are that marketers cannot point to valuable assets that they are creating, nor can they be effectively held accountable for the way that these assets are managed given that the assets are not recorded.

We do not expect immediate radical changes in financial reporting because financial accounting rules are designed with the specific interests of the suppliers of capital (debt and equity) in mind. To influence financial accounting developments, such as encouraging greater disclosure of marketing activity in the notes to the published accounts, marketers must be able to communicate in language understood by accountants and the current users of financial accounts. To aid this we provide guidance for marketers on the purpose and practices of accounting. We also discuss how academic marketing researchers might wish to adjust financial accounting data to capitalize a proportion of marketing expenses for companies where marketing is a primary driver of business performance.