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The purpose of this paper is to investigate how middle managers utilize performance measurement information in their work. More specifically, the study gives understanding on the impact of performance measurement, policies and procedures (formal controls), and individual intuition and experiential knowledge (informal controls) on strategy implementation and decision making. The study also identifies hindrances to the use of measurement information.

The study is carried out as a semi-structured interview study in Finnish companies representing five industries and 29 interviewees. Empirical data were analyzed deductively according to the research framework combining informal and formal management controls with two managerial processes.

The work of middle managers is clearly affected by informal controls. Much of the managerial work relies on individual intuition and judgment based on experience instead of performance information or formal instructions. The study also unveiled that top management sees the status of utilizing performance measurement information in a more positive light than do middle managers. This is the case especially in strategy implementation. Deficiency of measurement information was found to be a key factor hindering the use of measurement information but improper analysis of results is also a challenge.

This study examined the work of middle managers widely in different positions and industries which means that the findings are rather explorative. Simplification was required in order to operationalize the complex tasks of strategy implementation and decision making. Further, more contextually focused research is required in order to understand better the contextual causes of the findings and to provide more understanding on the appropriate ways of improving the utilization of performance measurement information.

The practical contribution of this study lies in the detailed description of strategy implementation and decision-making processes based on observations in several large companies representing different industries. The study also suggests areas to which development efforts should be concentrated on in order to improve the use of performance information among middle managers.

This study contributes to the earlier literature by highlighting the usage of performance measurement information as opposed to developing new measures. In addition, the novelty value of the paper relates to the focus in the work of middle managers which has gained less attention in the previous research.

Technological advancement and growth in social media have meant that customers are increasingly using the internet to write a review or express opinions about products and services. Many of these online reviews are critical of service organizations and workers. The purpose of this paper is to document the experiences that service industry personnel have of negatively valenced, customer-authored, online reviews, the personal impact of these reviews, and the manner in which participants respond emotionally and behaviorally to these reviews.

This research drew on the stress, coping, and service literature, with particular emphasis on stress appraisal theory. The study involved the completion of an anonymous online questionnaire by 421 restaurant owners, managers, and employees.

Many respondents reported feelings of anger and use of maladaptive coping strategies in response to negative online reviews (NORs). Smaller numbers reported feelings of embarrassment and guilt, and thoughts of leaving the industry. Factors pertaining to respondents’ online review exposure, emotional responses, and coping strategies predicted the effects of negative reviews on thoughts of exiting current employment.

The findings have implications for protecting worker well-being and job tenure in an industry deeply affected by electronic word-of-mouth. Replication is recommended using a longitudinal design and more objective data obtained from validated instruments and independent sources.

This survey provides the first known evidence of the personal impact of NORs on business owners, managers, and employees.

On September 22, 2010, a young man stood in distress on the New Jersey side of the George Washington Bridge not far from his home in Ridgewood, New Jersey, looking 600ft below at the Hudson River. He was ready to act on the decision he had announced just minutes before on Facebook. His first semester at Rutgers University, the State University of New Jersey, located 27 miles southwest of New York City, had brought an unexpected challenge: his roommate had streamed two live Internet videos of his intimate encounters with another man. These were very private moments, and it was simply too much to bear. Tyler Clementi jumped to his death, leaving behind broken-hearted friends and family members, and shocking an entire nation with his tragic story (Kolowich, 2010; Foderaro, 2010).

Tyler probably had no idea how his death would shed light on a serious college issue – cyberbullying. In this chapter, the authors address this issue in detail. This is done first by providing a review of relevant literature that defines cyberbullying, explaining its presence in higher education, and describing various factors that should be considered when dealing with it. The literature review includes discussion regarding key electronic resources that college students use to cyber bully, as well as various legal and judicial issues that relate to this cultural phenomenon. Following the literature review, cyberbullying is examined through a research study at Ohio University, a large public institution located in southeastern Ohio. This is accomplished by setting forth research questions and hypotheses, describing the research instrument and design, and explaining the findings from an Ohio University undergraduate student survey. The chapter concludes with suggestions that practitioners might consider implementing on campus, as well as recommendations for future research on this topic.

As there is scant research outside Japan on the implementation of target costing, the purpose of this research is to examine target costing practices in New Zealand.

A mail questionnaire survey was sent to 80 New Zealand manufacturers, with a response rate of 31 (39 per cent).

A total of 12 of the 31 respondents use target costing. Findings on the use of target costing that contrast with or add to prior studies include the following: target costing is being applied to existing products; the manufacturing department is highly involved in target costing; the involvement of suppliers in target costing is relatively low; considerable adjustments are made to the calculated allowable costs, especially in order to assist sales of future products and to ensure the achievement of target costs; and higher achievement of target costs is associated with higher firm performance. The goals of target costing and the departments involved in the practice were similar to those in prior studies.

The sample size and minimal number of firms actually using target costing has made it difficult to obtain statistically significant results. The survey method prevents follow‐up questions and clarification of ambiguities. Single measures of performance and strategy were used.

This survey provides academic researchers and teachers and firms implementing or using target costing systems with a greater understanding of how target costing is being used by New Zealand manufacturers, as well as adding to the scant research on target costing outside Japan.

Intercultural competence has been found to be increasingly important. The purpose of this paper is to understand how intercultural competence impacts service providers’ ability to recognition faces of both black and white consumers.

Two experiments were administered to understand how intercultural competence impacts recognition of black and white consumer faces.

The authors find that the more intercultural competence that respondents report with blacks, the better they are at distinguishing between black regular customers and black new shoppers in an experiment. The authors find no impact of intercultural competence on the ability of respondents to differentiate between white consumers. These findings hold for respondents in the USA and South Africa.

One limitation of this research is that the studies were conducted in a controlled lab setting. Thus, one could imagine additional noise from a true consumer setting might increase the effects of these results. Another limitation is the focus on only black and white consumer faces. In this paper, the authors focused on these two races, specifically to keep the factorial design as simplified as possible.

The implications of this research are important given that the ability of employees’ recognizing customer faces can affect customers’ day-to-day interactions in the marketplace.

This paper features a study of the dividend policies of the larger listed British companies. It focusses on the sample companies' usage of target payout ratios. A company with a target payout is defined as one which has a policy of attempting to pay out a fixed proportion of available earnings as dividends. In particular, it examines the extent of the usage of explicit target payouts, the range of target payouts adopted and the frequency of changes in such targets. It also examines the factors which are perceived to have an influence on the company's choice of these targets. Finally, it extends and parallels previous work by Partington (1984) on the use of target payouts by Australian companies.

This paper seeks to explore how library management in academic and school institutions has been adapting to the changes brought about by the global COVID-19 pandemic. It discusses how their priorities have shifted in reinventing their strategic plans and innovative library responses; and their readiness to meet new expectations to support their communities, as necessitated by the changes.

Employing the change readiness concept as a framework, it encompasses inquiry into the library management's response to the changes in the service and work environments at the onset of change, while in the process of adapting to the current changes, and readiness to the perceived changes in the next normal future service environment. Quantitative design was employed for this study, and self-selection strategy as a non-probability sampling technique was used in collecting data from respondents. Target respondents were head librarians. An online questionnaire was used as instrument for data gathering, which was tested valid and reliable.

Findings reveal that respondents have achieved quite a lot in preparing to adapt to change and generally agree that they are ready to deal with the perceived, future-wise changes in all aspects.

The study was open to all types of libraries as subjects; however, one-person libraries were excluded. Being self-selected, the respondent group for this study is not a true representative of the target population. Data analysis was strictly based on the gathered results.

The study offers insights on the value of integrating measures pertinent to the emergence of new roles and needs in the changing service environment.

The results of the study are seen to have a potential contribution to the library organization's growth as they oversee their operations, prospectively.

This study aims to develop a classification schema for strategic philanthropy as a framework for empirical investigation and managerial decision making. Additionally it aims to present experimental assessments of various types of philanthropy based on the classification schema.

This study presents the results of two experiments examining the effects of different types and implementation strategies of philanthropy on consumer perceptions of brand equity variables.

The experiments suggest that in a proactive condition corporate philanthropy does have an overall positive effect on consumer perceptions of corporate associations. However, the effects did not transfer to brand evaluations or patronage intentions. Additionally, philanthropy as a part of a recovery strategy has a consistent but non‐significant effect on consumer perceptions.

In the study manipulations respondents received the response at the same time as they read about the crisis. This generally would not happen in actual situations. A second limitation is the lack of control or manipulation for history between the company and the target segment in the directed philanthropy conditions.

The findings of this study have three managerial implications. First, traditional philanthropy may be effective for corporate or brand image objectives, but ineffective for brand evaluation and purchase objectives. Philanthropy directed toward a particular segment may also have a positive effect on consumers beyond that segment. Finally, in cases in which the objective is simply to thwart negative publicity, reactive philanthropy may not be a viable strategic option.

This study examines the effects of philanthropic activity on consumer perceptions of firms and the brands they market.

This paper looks at the methodology adopted for international marketing research by commercial marketing research agencies. It considers the actual practices used by providers of commercial international marketing research, and reveals that while most commercial researchers are aware of, and address, the overt problems of international marketing research (e.g. language differences), they are less aware of the more covert problems that may arise (e.g. response bias). This paper shows that no single organization can be used as benchmark for commercial international marketing research; consequently, theoretical researchers concerned with international marketing research methodology must address how they disseminate their findings to commercial marketing researchers.

The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust.

A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data.

The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust.

Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool.

The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction.

To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.