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Article
Publication date: 11 April 2016

Wai Jin (Thomas) Lee, Aron O’Cass and Phyra Sok

Recent branding failures (e.g. Kodak and Krispy Kreme) have cast considerable doubt on the widely accepted contention that to develop a strong brand, firms must continuously…

2308

Abstract

Purpose

Recent branding failures (e.g. Kodak and Krispy Kreme) have cast considerable doubt on the widely accepted contention that to develop a strong brand, firms must continuously strive to be brand oriented or innovation oriented. This study aims to examine the curvilinear and interactive effects of brand orientation and innovation orientation on brand performance.

Design/methodology/approach

Survey data were drawn from a sample of 181 firms operating in the consumer goods sector (i.e. fashion, consumer electronics and automobile) and tested through a hierarchical regression analysis.

Findings

This study finds that the sole and exclusive focus on either brand orientation or innovation orientation is detrimental to the realisation of superior brand performance because increased levels of this focus lead to diminishing returns. Critically, this study finds that the key to achieving superior brand performance lies in the extent to which the firm integrates both brand orientation and innovation orientation.

Originality/value

This study extends current knowledge by showing that focusing on either brand orientation or innovation orientation in isolation is actually detrimental to the firm’s realisation of superior brand performance. The integration of brand orientation and innovation orientation is the key to achieving superior brand performance because the inherent limitations associated with each are overcome by their integration.

Details

European Journal of Marketing, vol. 50 no. 3/4
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 3 June 2021

Thomas A. Lee

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when…

Abstract

Purpose

The first purpose of this study is to respond to Matthews’ (2017) criticisms of Larson's (1977) professional project and accounting historians' past use of Larson (1977) when researching public accountancy professionalization. The second purpose is to use the response to Matthews (2017) as the foundation to construct a model of socio-economic closures of potential use for research and study.

Design/methodology/approach

In order to respond to Matthews (2017), the study provides an interpretive review of Larson (1977) and analyses historical professionalization research published in leading accounting journals over three decades. The review and response, together with prior theory contributions, form the foundation for the proposed model of closures.

Findings

Matthews’ (2017) criticisms of Larson (1977) and accounting historians' past use of Larson (1977) are, with some exceptions, not well-founded. Larson's (1977) professional project is an ideal model of professionalization and has been used appropriately by accounting historians to introduce and explain rather than a model or test public accountancy professionalization. The analyzed data from research journals are consistent with Larson (1977) in terms of identifiable historical phases of and specific closures actions in the professionalization process.

Research limitations/implications

The study analyses peer-reviewed studies in selected accounting research journals over a defined period.

Practical implications

The study provides a nuanced review of Larson (1977), clarifies evidence of the past use of Larson (1977) by accounting historians, challenges criticism of this use, identifies primary research that focuses on socio-economic closures and proposes a model of such closures for future research and study.

Originality/value

The study contains a comprehensive analysis of peer-reviewed research of public accountancy professionalization and proposes a model of closures inductively derived from empirical evidence and prior theoretical contributions.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 March 1947

R.S. MORTIMER

It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from 1641 to

Abstract

It is now forty years since there appeared H. R. Plomer's first volume Dictionary of the booksellers and printers who were at work in England, Scotland and Ireland from 1641 to 1667. This has been followed by additional Bibliographical Society publications covering similarly the years up to 1775. From the short sketches given in this series, indicating changes of imprint and type of work undertaken, scholars working with English books issued before the closing years of the eighteenth century have had great assistance in dating the undated and in determining the colour and calibre of any work before it is consulted.

Details

Journal of Documentation, vol. 3 no. 2
Type: Research Article
ISSN: 0022-0418

Article
Publication date: 1 December 2001

Thomas A. Lee

Reports on the role of UK emigrants to the USA in the creation and early development of its public accountancy profession. Explains findings in the context of US public…

1216

Abstract

Reports on the role of UK emigrants to the USA in the creation and early development of its public accountancy profession. Explains findings in the context of US public accountancy firms founded by UK immigrants and focuses on the recruitment of qualified and unqualified public accountants from the UK. The study is based on searches of relevant archives in the UK and USA. The evidence reveals UK immigrants played a substantial part in the formation and early development of both public accountancy firms and institutions in the USA. However, the recruitment of immigrants by US firms appears to have been a temporary phenomenon pending the supply of US‐born accountants with suitable training and experience. The firms examined include local and national firms. Subject to data retrieval limitations, a major conclusion of the study is that unqualified immigrants played significant roles in the early histories of firms and institutions of US public accountancy.

Details

Accounting, Auditing & Accountability Journal, vol. 14 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 February 2021

Thomas A. Lee

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 3 August 2022

Thomas A. Lee

227

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 6
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 20 September 2011

Thomas A. Lee

The purpose of this paper is to study the incidence, impact, and consequences of accountant and lawyer bankruptcies in Victorian Scotland. The paper examines these bankruptcies in…

1933

Abstract

Purpose

The purpose of this paper is to study the incidence, impact, and consequences of accountant and lawyer bankruptcies in Victorian Scotland. The paper examines these bankruptcies in the context of an emerging profession separating from an established legal profession as part of the rise of professionalism in the Victorian Age.

Design/methodology/approach

The paper reports data describing 135 accountant and 361 lawyer bankruptcies declared between 1855 and 1904. It uses theories of the rise of professionalism, signals of movement to occupational ascendancy, and social attitudes to money to provide explanations of the incidence, impact, and consequences of these bankruptcies. The paper also examines bankruptcy and the early disciplinary codes of professional accountancy associations.

Findings

Despite a trend of general decline in total, accountant, and lawyer bankruptcies in Scotland through the Victorian Age, there is no consistency over time between accountant and lawyer bankruptcies and economic conditions. Bankrupt accountants were typically unregulated as professionals in contrast with bankrupt lawyers who were usually regulated. Accountant and lawyer bankruptcies predominantly involved experienced practitioners, location in major cities, and administration by professional accountants. Bankruptcy was associated with criminal activity in a minority of cases in each profession. There was inconsistency in the post‐bankruptcy disciplining of bankrupt accountants and lawyers, and post‐bankruptcy loss of economic status in both professions.

Practical implications

The paper contributes to the Victorian history of institutionalised professions such as accounting and law. It demonstrates the presence of marginal practitioners in emerging and established professions, the need to study professionalisation in social context, and the impact of bankruptcy on discipline in an emerging profession.

Originality/value

The paper represents the first contextualised study of bankruptcy among professionals generally and accountants and lawyers, particularly in the Victorian Age.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 January 2009

Thomas A. Lee

This study seeks to examine aspects of social class associated with British public accountancy immigrants to the USA prior to the First World War. The study's specific purpose is…

1091

Abstract

Purpose

This study seeks to examine aspects of social class associated with British public accountancy immigrants to the USA prior to the First World War. The study's specific purpose is to investigate the social mobility and fluidity associated with these élite immigrants in the early history of US public accountancy.

Design/methodology/approach

The paper is informed by previous studies of both social class and élite immigration and uses biographical data describing 395 British chartered and incorporated accountancy immigrants entering the USA between 1875 and 1914. Data analyses describe social mobility and fluidity based on the recorded occupations of these élite immigrants.

Findings

Despite their élite status, the immigrants experienced inter‐generational downward mobility immediately post‐migration. The evidence also indicates inter‐generational and intra‐generational upward mobility for immigrants settling in the USA and for those who did not settle there. The study further reveals evidence of social fluidity associated with both settlers and non‐settlers.

Practical implications

The study suggests that immigration to the USA did not immediately improve the occupational status of British public accountants who settled there. Nor, compared to those who did not settle in the USA, was it necessarily a more advantageous career path to improved occupational status. The study adds to existing knowledge of British accountants in the early US public accountancy profession and, more generally, to that of social mobility associated with immigration of the period.

Originality/value

The study is significant because it provides knowledge of social mobility and fluidity associated with élite immigrants and contributes to the social history of British accountants in the early development of US public accountancy.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 February 2022

Rachel W.Y. Yee, Thomas Y. Choi, Andy C.L. Yeung and T.C.E. Cheng

Many small-to-medium sized service shops (e.g. jewelry shops, fine-dining restaurants etc.) operate in a unique service environment. They often face customers in transit (i.e…

Abstract

Purpose

Many small-to-medium sized service shops (e.g. jewelry shops, fine-dining restaurants etc.) operate in a unique service environment. They often face customers in transit (i.e. transient delivery) and with minimal information of their preferences (i.e. high uncertainty). This study investigates how such shops create service experience to customers by focusing on three constructs, namely, customer orientation, management commitment to service quality and quality of leader-member exchange in service systems with the uncertain and transient nature. Building on a systems approach of service experience design, the authors examine all possible effects (main effects and two-way and three-way interaction effects) on customer experience. Specifically, to frame the two-way and the three-way interaction effects, the authors adopt the contingency and configuration approaches, respectively.

Design/methodology/approach

This study employs a multiple respondent approach involving managers, employees and customers to collect data from 225 service shops in Hong Kong. Hierarchically moderated regression analysis is employed to analyze the collected data.

Findings

Contrary to our initial conceptualization, most of the direct effects and two-way interaction effects among the three constructs are insignificant. The authors do, however, uncover a significant effect of the three-way interaction term. The authors analyze the results from the configuration perspective.

Originality/value

The finding suggests that the configuration approach is necessary to determine the configuration concerning how design elements align with one another to generate an integrative effect on customer experience. The authors conclude that for high-contact services of the transient and high-uncertainty type, all three constructs must operate simultaneously to evoke favorable customer experience. Customer experience is holistically developed in a service system with high-uncertainty and transient nature, requiring simultaneous alignment across a range of design choices among those involved in service delivery (manager, employee and customer).

Details

Industrial Management & Data Systems, vol. 122 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 19 July 2021

Bilal Ahmad, Sajid Iqbal, Mahnoor Hai and Shahid Latif

This paper aims to examine the mediating role of relational mobile usage on the relationship between personal values (individualism, collectivism and academic self-efficacy) and…

Abstract

Purpose

This paper aims to examine the mediating role of relational mobile usage on the relationship between personal values (individualism, collectivism and academic self-efficacy) and organizational citizenship behavior (OCB) among the faculty members of higher education/degree-awarding institutes (DAIs) in Pakistan. The paper also examines the moderating role of gender on the relationship between relational mobile usage and OCB.

Design/methodology/approach

Cross-sectional data from 217 faculty members of higher education/DAIs in Pakistan were collected through an online questionnaire. Structural equation modeling technique using SmartPLS was used to assess the measurement and structural model. Statistical Package for the Social Sciences (SPSS) version 21 was used for data normality analysis, missing value analysis and variable calculation. Response and non-response bias were also examined.

Findings

The findings confirmed that individualism was not significantly related to relational mobile usage; however, collectivism and academic self-efficacy were significantly related to relational mobile usage. The relationship of relational mobile usage and OCB was also significant. The mediating role of relational mobile usage on the relationship between individualism and OCB was not significant; however, the mediating role of relational mobile usage between collectivism and OCB, and academic self-efficacy and OCB was significant. The moderating role of gender on the relationship between relational mobile usage and OCB was also significant.

Practical implications

DAIs’ administration should strive to encourage individuals to value group priorities over the individualistic interests. Valuing group interest over the individualistic interest would promote the usage of mobile technology for relational purpose. This relational perspective of mobile usage will ultimately develop OCB among individuals. Also, academic self-efficacy through relational mobile usage can lead to OCB; therefore, another important policy implication for the administration of DAIs is to develop academic self-efficacy among the stakeholders of the institutions.

Originality/value

Although OCB has become a theoretically mature concept, the framework proposed for this study has rarely been discussed in previous scholarships, particularly from the perspective of relational mobile usage. Arguably, this study is the first in testing the mediating role of relational mobile usage between the personal values and OCB within the context of academia in Pakistan.

Details

Interactive Technology and Smart Education, vol. 19 no. 2
Type: Research Article
ISSN: 1741-5659

Keywords

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