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21 – 30 of over 48000
Article
Publication date: 31 December 2021

Maurice Gosselin and Marc Journeault

Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for…

1343

Abstract

Purpose

Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new calculation device in the context of a local government and to identify the trials of strength that actors faced during the implementation.

Design/methodology/approach

Building on actor-network theory and the concept of “trial of strength,” this study examines how a major change in a large local government’s structure, the merger of several cities, led to the adoption of ABC. This case study provides a setting for conducting a longitudinal analysis of the translation of a cost management innovation, ABC, in a public sector organization.

Findings

This study highlights how human and non-human actors interact when implementing a management accounting innovation in a local government and the trials of strength that they face. It also shows that although ABC helped the local government deal with issues such as setting fees, assessing outsourcing opportunities, increasing accountability and improving processes, the oversophistication of the technology used to implement the ABC model and the lack of links between the costing device and the budgeting process provoked a struggle among these two networks, leading actors to choose the budget over ABC.

Originality/value

This study’s findings extend the work on trials of strength of Christensen et al. (2019) and Laguecir et al. (2020). While those two studies focused on the struggles existing between opposing networks of human actors regarding the strategic orientation or the mission of public sector organizations, this study highlights that trials of strength may also occur when actors agree on the objectives of the new accounting innovation but not on how it is implemented.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 1 March 1987

C. Whan Park, Henry Assael and Seoil Chaiy

A high level of product involvement is typically assumed to accompany higher information search, a fewer number of acceptable alternatives, and a higher number of choice criteria…

Abstract

A high level of product involvement is typically assumed to accompany higher information search, a fewer number of acceptable alternatives, and a higher number of choice criteria than does low level of product involvement. Inferring the level of product involvement from these behavioral or evaluative characteristics is, however, potentially misleading. Two factors are identified as mediating the relationship between the high level of involvement and these characteristics: (1) product trial, and (2) the consumer learning stage. The results of the present study support this view. Even for high involving products, considerable variations exist in these characteristics, depending on product trialability and consumer learning stage. Several strategic marketing implications stemming from these results are offered.

Details

Journal of Consumer Marketing, vol. 4 no. 3
Type: Research Article
ISSN: 0736-3761

Article
Publication date: 1 April 2006

Rosalind Wright

The paper aims to demonstrate the causes of failure of some fraud prosecutions.

1758

Abstract

Purpose

The paper aims to demonstrate the causes of failure of some fraud prosecutions.

Design/methodology/approach

The paper provides a review of common contexts within which prosecutions of allegations of fraud are brought and discussion of the factors which influence the prosecutor, the investigator, the defence, the trial judge and the fact‐finders.

Findings

Several factors are common to many fraud prosecutions which, taken together, make these cases difficult to try and to obtain convictions. Many fraud prosecutions fail because the egregious length of the investigation and trial process jeopardises the mental health of some defendants, preventing them from being tried at all. The mass of documentary evidence adduced can cloud the key issue of dishonesty. Excessive splitting up and “pruning” of the case with a view to making the trial shorter may obscure the essential elements of the case. Effective management of the trial process is sometimes lacking. Presentation of complex facts and egregious amounts of documentation to a lay jury can contribute to the inordinate length of the case and the proposition is made that an alternative tribunal, without a lay jury, may eliminate many of the factors which contribute to the failure of major fraud trials.

Practical implications

The conclusion is drawn that tribunals sitting without juries would have the effect of shortening the trial without lessening public confidence in the criminal justice system in this very limited class of case.

Originality/value

The paper draws together several key factors found in the author's experience as Director the Serious Fraud Office and as Chairman of the Fraud Advisory Panel which distinguish fraud prosecutions from any other types of criminal case and provides leads for improving future prosecution and trial technique.

Details

Journal of Financial Crime, vol. 13 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 7 April 2022

Tian-Jian Luo

Steady-state visual evoked potential (SSVEP) has been widely used in the application of electroencephalogram (EEG) based non-invasive brain computer interface (BCI) due to its…

Abstract

Purpose

Steady-state visual evoked potential (SSVEP) has been widely used in the application of electroencephalogram (EEG) based non-invasive brain computer interface (BCI) due to its characteristics of high accuracy and information transfer rate (ITR). To recognize the SSVEP components in collected EEG trials, a lot of recognition algorithms based on template matching of training trials have been proposed and applied in recent years. In this paper, a comparative survey of SSVEP recognition algorithms based on template matching of training trails has been done.

Design/methodology/approach

To survey and compare the recently proposed recognition algorithms for SSVEP, this paper regarded the conventional canonical correlated analysis (CCA) as the baseline, and selected individual template CCA (ITCCA), multi-set CCA (MsetCCA), task related component analysis (TRCA), latent common source extraction (LCSE) and a sum of squared correlation (SSCOR) for comparison.

Findings

For the horizontal comparative of the six surveyed recognition algorithms, this paper adopted the “Tsinghua JFPM-SSVEP” data set and compared the average recognition performance on such data set. The comparative contents including: recognition accuracy, ITR, correlated coefficient and R-square values under different time duration of the SSVEP stimulus presentation. Based on the optimal time duration of stimulus presentation, the author has also compared the efficiency of the six compared algorithms. To measure the influence of different parameters, the number of training trials, the number of electrodes and the usage of filter bank preprocessing were compared in the ablation study.

Originality/value

Based on the comparative results, this paper analyzed the advantages and disadvantages of the six compared SSVEP recognition algorithms by considering application scenes, real-time and computational complexity. Finally, the author gives the algorithms selection range for the recognition of real-world online SSVEP-BCI.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 16 no. 1
Type: Research Article
ISSN: 1756-378X

Keywords

Article
Publication date: 8 April 2014

Merryl Whyte and Suzanne Zyngier

– The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector.

1329

Abstract

Purpose

The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector.

Design/methodology/approach

Two work teams within the Department of Primary Industries, Farm Services Victoria (FSV) participated in the trial over a six-month period. Data were collected and triangulated from structured focus groups, researcher guided workshops and individual project record journals kept by participants and observers.

Findings

This trial has tested and confirmed existing European Intellectual Capital Management (ICM) theory in a new context, confirmed the strategic management and communication utility of the Danish ICS. It also revealed the utility of this method: to assist the organisation articulate its knowledge-related needs; in developing knowledge management (KM) strategy, in planning and reviewing KM initiatives, in developing clarity and shared context and in navigating change.

Research limitations/implications

This research focuses on a single in-depth case study and concurrent organisational restructuring impacted on team focus.

Practical implications

The strategic management and communication utility of the Danish ICS was confirmed. The paper demonstrates new insights for practitioners using this ICM method as a useful tool to assist an organisation to articulate KM needs.

Originality/value

The primary research gap in the ICM field is examination of the practical application of methods in a real-life context (particularly outside Europe). This work has tested and confirmed existing theory in a new and different context – the Australian public sector.

Article
Publication date: 8 June 2015

Annabel Georges, Dimitri Schuurman, Bastiaan Baccarne and Lynn Coorevits

– The purpose of this paper is to reflect on the factors playing a role in the engagement of end-users to participate in Living Lab field trials.

Abstract

Purpose

The purpose of this paper is to reflect on the factors playing a role in the engagement of end-users to participate in Living Lab field trials.

Design/methodology/approach

Multiple case study analysis of three Living Lab cases in which field trials were organized.

Findings

Based on academic literature on field trials, user engagement and the technology acceptance model, the authors argue that several factors play a role in the participation of users in field trials. An influential factor that emerged is the functional maturity of the innovation, the extent to which a prototype resembles the functionalities and the processes of the final, go-to-market product at the moment of the field trial. Within this exploratory paper, we propose the “user engagement model for field trials” to explain the factors that play a role in the engagement of end-users in field trials.

Research limitations/implications

The methodological limitations of a case study design make it difficult to extrapolate the findings toward a larger sample. Therefore, this paper focuses on making an in-depth analysis rather than making general claims. However, the insights regarding user engagement for participation pave the way for future validation on a larger scale and suggest future research directions.

Practical implications

The findings of this paper suggest that Living Lab field trials should carefully take into account the (perceived) functional maturity of the innovation and the specific characteristics of the innovation when engaging end-users for field trials. Interaction and trust between the test-users and the other stakeholders is of great importance for the active engagement of test-users during field trials.

Originality/value

This exploratory paper adds to a general understanding of end-user involvement in innovation development processes and suggests guidelines to engage end-users to participate in field trials. In addition, it introduces the concept of functional maturity of innovations and the user-engagement model for field trials.

Details

info, vol. 17 no. 4
Type: Research Article
ISSN: 1463-6697

Keywords

Article
Publication date: 1 December 2000

Judith H. Washburn, Brian D. Till and Randi Priluck

Co‐branding is an increasingly popular technique marketers use in attempting to transfer the positive associations of the partner (constituent) brands to a newly formed co‐brand…

36739

Abstract

Co‐branding is an increasingly popular technique marketers use in attempting to transfer the positive associations of the partner (constituent) brands to a newly formed co‐brand (composite brand). This research examines the effects of co‐branding on the brand equity of both the co‐branded product and the constituent brands that comprise it, both before and after product trial. It appears that co‐branding is a win/win strategy for both co‐branding partners regardless of whether the original brands are perceived by consumers as having high or low brand equity. Although low equity brands may benefit most from co‐branding, high equity brands are not denigrated even when paired with a low equity partner. Further, positive product trial seems to enhance consumers’ evaluations of co‐branded products, particularly those with a low equity constituent brand. Co‐branding strategies may be effective in exploiting a product performance advantage or in introducing a new product with an unfamiliar brand name.

Details

Journal of Consumer Marketing, vol. 17 no. 7
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 1 March 2005

Nelson Oly Ndubisi and Chiew Tung Moi

This research evaluates the impact of sales promotional tools, namely coupon, price discount, free sample, bonus pack, and in‐store display, on product trial and repurchase…

6312

Abstract

This research evaluates the impact of sales promotional tools, namely coupon, price discount, free sample, bonus pack, and in‐store display, on product trial and repurchase behaviour of consumers. In addition, the moderation role of fear of losing face (or embarrassment) on the relationship between the sales promotional tools and product trial was examined. The sample points for the research were supermarkets in Kota Kinabalu, Malaysia. A total of 420 randomly selected customers were surveyed using structured questionnaire, out of which, 312 usable responses were received. The results of data analysis show that price discounts, free samples, bonus packs, and in‐store display are associated with product trial. Coupon does not have any significant effect on product trial. Trial determines repurchase behaviour and also mediates in the relationship between sales promotions and repurchase. Fear of losing face significantly moderates the relationship between in‐store display and product trial. Details of the findings and their implications are discussed.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 17 no. 1
Type: Research Article
ISSN: 1355-5855

Keywords

Open Access
Article
Publication date: 6 June 2016

Jeremy Segrott, Heather Rothwell, Ilaria Pignatelli, Rebecca Playle, Gillian Hewitt, Chao Huang, Simon Murphy, Matthew Hickman, Hayley Reed and Laurence Moore

Involvement of parents/carers may increase effectiveness of primary school-based alcohol-misuse prevention projects through strengthening family-based protective factors, but…

2452

Abstract

Purpose

Involvement of parents/carers may increase effectiveness of primary school-based alcohol-misuse prevention projects through strengthening family-based protective factors, but rates of parental engagement are typically low. This paper reports findings from an exploratory trial of a school-based prevention intervention – Kids, Adults Together (KAT), based on the Social Development Model, which aimed to promote pro-social family communication in order to prevent alcohol misuse, and incorporated strategies to engage parents/carers. The purpose of this paper is to assess the feasibility and value of conducting an effectiveness trial of KAT.

Design/methodology/approach

The study was a parallel-group cluster randomised exploratory trial with an embedded process evaluation. The study took place in south Wales, UK, and involved nine primary schools, 367 pupils in Years 5/6 (aged 9-11 years) and their parents/carers and teachers. Questionnaires were completed by pupils at baseline and four month follow-up, and by parents at six month follow-up.

Findings

Overall KAT was delivered with good fidelity, but two of five intervention schools withdrew from the study without completing implementation. In total, 50 per cent of eligible parents participated in the intervention, and KAT had good acceptability among pupils, parents and teachers. However, a number of “progression to effectiveness trial” criteria were not met. Intermediate outcomes on family communication (hypothesised to prevent alcohol misuse) showed insufficient evidence of an intervention effect. Difficulties were encountered in identifying age appropriate outcome measures for primary school-age children, particularly in relation to family communication processes. The study was unable to find comprehensive methodological guidance on exploratory trials.

Research limitations/implications

It would not be appropriate to conduct an effectiveness trial as key progression criteria relating to intervention and trial feasibility were not met. There is a need for new measures of family communication which are suitable for primary school-age children, and more guidance on the design and conduct of exploratory/feasibility trials.

Originality/value

KAT achieved high rates of parental involvement, and its theoretical framework and processes could be adapted by other interventions which experience difficulties with recruitment of parents/carers.

Details

Health Education, vol. 116 no. 4
Type: Research Article
ISSN: 0965-4283

Keywords

Article
Publication date: 21 September 2012

Mary McMurran, Juan Delport, Katherine Wood, Serenna Jenkins, Mie Wall and Florence Day

Randomised controlled trial (RCT) methodology is viewed as the gold standard in evaluating the impact of interventions. Recruitment problems present one threat to the validity of…

409

Abstract

Purpose

Randomised controlled trial (RCT) methodology is viewed as the gold standard in evaluating the impact of interventions. Recruitment problems present one threat to the validity of RCTs, yet the barriers to recruitment are poorly understood. The purpose of this study is to identify obstacles to recruitment in a personality disorder (PD) treatment trial, with a view to suggesting ways of overcoming these obstacles.

Design/methodology/approach

A discussion group of 13 staff involved in the trial was held to identify barriers to recruitment. The information was subject to thematic analysis.

Findings

Eight themes were identified, and three overarching themes: reluctance to diagnose and preference for treating symptoms; increasing the burden and jeopardising other services; and lack of confidence in treatment and in treatment as usual.

Practical implications

Suggestions for minimising recruitment obstacles include careful site selection and protocol negotiation; education and training about PD; continued promotion of both research in general and the specific trial; and assurances about good research practice.

Originality/value

Recruitment is a common problem in RCTs, and the paper addresses this issue, not only in identifying obstacles to recruitment but also in offering suggestions to other trialists for minimising the obstacles.

Details

Mental Health Review Journal, vol. 17 no. 3
Type: Research Article
ISSN: 1361-9322

Keywords

21 – 30 of over 48000