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1 – 10 of over 1000
Book part
Publication date: 18 September 2006

Michael K. Bednar and James D. Westphal

Survey research of top managers is critical to addressing many contemporary research questions in the field of strategic management. Yet, the threat of low response rates…

Abstract

Survey research of top managers is critical to addressing many contemporary research questions in the field of strategic management. Yet, the threat of low response rates has discouraged many researchers from attempting this type of work, steering the field of strategic management away from issues related to strategic process. This article provides an empirical examination of factors that determine the likelihood and quality of response to top management surveys. More generally, we advance a theoretical perspective on survey response rooted in social influence theory that should help researchers make better choices about the design of their survey questionnaires.

Details

Research Methodology in Strategy and Management
Type: Book
ISBN: 978-0-76231-339-6

Article
Publication date: 1 June 2005

Ikushi Yamaguchi

The purpose of this study is to explore the relationships among information‐seeking behavior, interpersonal communication, perceived procedural justice, and the reduction…

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Abstract

Purpose

The purpose of this study is to explore the relationships among information‐seeking behavior, interpersonal communication, perceived procedural justice, and the reduction of job‐related uncertainty.

Design/methodology/approach

The sample consisted of 323 Japanese white‐collar workers who completed the questionnaires, with a usable sample of 295.

Findings

The results of covariance structure analysis (SEM) revealed that: there were not any direct relationships between information‐seeking behavior and the reduction of work‐related uncertainty; information‐seeking behavior induced a change of voice, explanation, and rational interpersonal communication from decision makers; the provision of voice, explanation, and social sensitivity from decision makers caused outcome recipients’ perception of procedural justice; and their perception of procedural justice caused the reduction of job‐related uncertainty.

Research limitations/implications

There are some limitations of the present study that can be addressed in future research. First, the concept of uncertainty might have been used too broadly to have been applied to the concept of job‐related uncertainty. Second, the respondents in the present research were highly educated white‐collar workers and were selected to attend business school by their companies.

Practical implications

The results of the present study have some practical implications. Under a newly introduced managerial system of performance‐based personnel practices, Japanese companies need to establish a system by which workers can form judgements of fairness.

Originality/value

The paper suggests that one must exercise caution when generalizing the findings of the present study without taking into account the characteristics of the respondents.

Details

Corporate Communications: An International Journal, vol. 10 no. 2
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 3 May 2019

Charles A. Barragato

The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises

Abstract

Purpose

The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116.

Design/methodology/approach

Using the adoption of SFAS No. 116 and financial information reported on Internal Revenue Service Form 990, the study examines the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received. Combining insights derived from a model developed by Dechow, Kothari and Watts (1998) with the rationale applied by the Financial Accounting Standards Board (FASB) in mandating recognition treatment, it adopts the view that information about promises to give is relevant if it useful in assessing probable future cash inflows. The study also employs relative tests of predictive ability to assess competing specifications.

Findings

The study finds that recognizing unconditional promises to give as assets and as revenues in the year received improves predictions of next period’s cash inflows. It also finds that accrual-based contribution revenue consistently provides information content that is incremental to cash-based contribution revenue.

Research limitations/implications

This paper has implications for several other lines of research as well. First, an ancillary concern expressed by many organizations in the non-profit sector was that the recognition of multi-year promises to give would adversely affect trends in long-term giving. In this regard, another promising line of inquiry would be to empirically test the Standard’s impact on the time-series properties of contributions and short- and long-term giving trends. Second, future research might consider conducting tests after partitioning by NTEE/NAICS classification, as well as substituting or supplementing the SOI data with financial statement data. Third, future research might consider applying the approach used in this study to other industries or groups for which market prices are not readily ascertainable. Data constraints, including the calculation of cash flow information indirectly from the balance sheet, impose limitations on this study.

Practical implications

This study documents that by recognizing unconditional promises to give as assets and revenues in the period received, donors, creditors and other users gain useful information about probable future cash inflows – a fundamental element of the accrual process and one of several important factors used to evaluate an organization’s ability to sustain future operations. This information is valuable to stakeholders and practitioners who rely on this information to make informed decisions. It is also helpful to standard setters in establishing guidelines that improve the usefulness of financial reporting for non-profits.

Originality/value

The paper contributes to existing literature by operationalizing, in a non-profit setting, a model that describes the relationship among revenues, accruals and cash flows. It fills a gap in the accrual literature regarding the relevance of non-profit revenue accruals. The study is the first to employ a relative information content approach to assess non-profit standards, which provides useful input to policy makers and end users. It affirms that many of the key conventions and elements embodied in the FASB Concepts Statements apply to non-profits as well, which heretofore has not been studied extensively. The results are also consistent with Accounting Standards Update 958, Not-for-Profit Entities, which requires that non-profits provide users with information about liquidity, including how they manage liquid resources needed to meet cash requirements for general expenditures within one year of the date of the statement of financial position.

Details

Journal of Applied Accounting Research, vol. 20 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 7 January 2014

Yves Van Vaerenbergh, Arne De Keyser and Bart Larivière

Many service providers feel confident about their service quality and thus offer service guarantees to their customers. Yet service failures are inevitable. As guarantees…

2743

Abstract

Purpose

Many service providers feel confident about their service quality and thus offer service guarantees to their customers. Yet service failures are inevitable. As guarantees can only be invoked when customers report service failures, firms are given the opportunity to redress the original failure potentially influencing customer outcomes. The purpose of this paper is to provide the first empirical investigation of whether excellence in service recovery affects customers’ intentions to invoke a service guarantee, thereby discriminating between conditional and unconditional guarantees and testing for the impact of customers’ individualistic vs collectivistic cultural orientation.

Design/methodology/approach

In total, 171 respondents from four continents (spanning 23 countries) were recruited to participate in a quasi-experimental study in a hotel setting. A three-way analysis of variance was used to test the hypotheses.

Findings

All customers are very likely to invoke the service guarantee after an unsatisfactory service recovery. When customers are satisfied with the service recovery, they report lower invoke intentions, except for collectivistic individuals who are still inclined to invoke an unconditional service guarantee after a satisfactory service recovery. The finding supports an in-group/out-group rationale, whereby collectivists tend to behave more opportunistically toward out-groups than individualistic customers.

Originality/value

The study highlights the importance of excellence in service recovery, cultural differences and different types of service guarantees with respect to customers’ intentions to invoke the guarantee. The paper demonstrates how service guarantees should be designed in conjunction with service recovery strategies. Also, the paper shows that an unconditional service guarantee creates the condition in which collectivists might engage in opportunistic behavior; global service providers concerned about opportunistic customer claiming behavior thus might benefit from using conditional service guarantees.

Details

Managing Service Quality: An International Journal, vol. 24 no. 1
Type: Research Article
ISSN: 0960-4529

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Article
Publication date: 13 September 2011

Rod McColl and Jan Mattsson

The purpose of this paper is to explore companies' experiences in designing and implementing service guarantees.

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Abstract

Purpose

The purpose of this paper is to explore companies' experiences in designing and implementing service guarantees.

Design/methodology/approach

The methodology relied on 22 in‐depth personal interviews across a sample of ten Australian service firms.

Findings

The effectiveness of a service guarantee depends on how well a firm designs and implements it. It was found that service guarantees were generally not well conceived, implemented, or monitored after launch. Through a comparison of theory and practice, this study identifies a number of common mistakes, including inadequate or non‐existent pre‐launch market research; ambiguous definition of the role of the guarantee; inadequate market testing of alternative guarantee promises; a lack of consultation with key functional managers during development; a lack of CEO commitment; ambiguous assignment of responsibility for ongoing management of the guarantee; and an absence of performance evaluation.

Research limitations/implications

The study employs qualitative research techniques and considers only Australian firms.

Practical implications

While the common mistakes offer cautions for managers when planning a service guarantee, some outstanding examples of successfully implemented service guarantees also emerged. A notable example is the customer charter, a more comprehensive conditional guarantee that avoids many of the pitfalls associated with traditional service guarantees.

Originality/value

Previous studies do not address the experiences of a broad sample of companies that have designed and implemented a service guarantee. The findings in this paper extend the understanding of how service guarantees could become more effective and identify directions for future research.

Details

Journal of Services Marketing, vol. 25 no. 6
Type: Research Article
ISSN: 0887-6045

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Article
Publication date: 7 September 2015

Veronika Tarnovskaya

– The purpose of this paper is to explore the nature of brand contract in B2B from two perspectives: the theological and pragmatic.

Abstract

Purpose

The purpose of this paper is to explore the nature of brand contract in B2B from two perspectives: the theological and pragmatic.

Design/methodology/approach

A review of the branding literature challenges the dominant notion of the brand covenant as a firm driven, unilateral promise, referred to as a theological contract. The study adds to this the pragmatic perspective of a social contract, as deployed by the social sciences and IMP literatures. A tentative framework of a dialectical contract is developed through drawing on three cases of Chinese suppliers for the focal firm, IKEA.

Findings

First, both types of contract are identified in the firm’s practices. Second, the specific goals and roles of managers and suppliers in each contract are defined. The theological contract is used by managers to strengthen suppliers’ beliefs in the company’s vision and mission, while the pragmatic one is employed by both parties for the implementation of the brand’s norms and brand equity. Third, a new framework for and the definition of a dual, dialectical brand contract in B2B are developed.

Practical implications

Managers are advised to mediate between the theological pledge of their brand and its pragmatic implementation.

Originality/value

The paper challenges the dominant theological discourse in extant branding literature and puts forward a dialectical approach as a new proposition.

Details

Marketing Intelligence & Planning, vol. 33 no. 6
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 1 January 2005

Louis Fabien

To propose a decision support model that can be used to design, implement and communicate effective and efficient service guarantees.

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Abstract

Purpose

To propose a decision support model that can be used to design, implement and communicate effective and efficient service guarantees.

Design/methodology/approach

Based on in‐depth interviews by the author and on a recent literature review, the author has looked at different issues regarding service guarantees developed by services companies over the last five years.

Findings

The decision support model looks first at 12 key issues to examine before designing a service guarantee. If the preliminary analysis is conclusive, discussion about design and implementation is presented.

Originality/value

The main and original contribution of this model is to present to services marketing managers a step‐by‐step process, including preliminary analysis, marketing communication and performance analysis.

Details

Journal of Services Marketing, vol. 19 no. 1
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 14 March 2017

Anna Kurowska

The purpose of this paper is to solve the puzzle of the disproportionately lower employment rate of mothers of toddlers with relation to the employment rate of mothers of…

Abstract

Purpose

The purpose of this paper is to solve the puzzle of the disproportionately lower employment rate of mothers of toddlers with relation to the employment rate of mothers of preschool and school-age children in Estonia.

Design/methodology/approach

The research is based on the Most Similar System Design and compares Estonia with Lithuania. The applied methods include inferential statistics and microsimulation techniques, employing the OECD Benefits and Wages Calculator, the OECD Family Support Calculator and EUROMOD – the European tax-benefit microsimulation model.

Findings

The comparison revealed that the overwhelming majority of the crucial aspects of socio-cultural, economic and institutional conditions were more favourable for maternal employment in Estonia than in Lithuania. This explains the higher maternal employment rates both for mothers of pre-schoolers and school-age children in Estonia. However, one particular element of the institutional context targeted to the mothers of toddlers – the unconditional parental benefit – had an entirely opposite character. This particular feature of the parental leave scheme was the only factor that could explain why the employment rate of mothers of toddlers is disproportionately lower than the employment rate of mothers of older children in Estonia and much lower than the employment of mothers of toddlers in Lithuania.

Originality/value

This study complements previous research by providing evidence on the relative importance of universal parental benefit schemes in the context of other country-specific conditions for maternal employment, including the availability of institutional childcare. Furthermore, the results presented show that childcare regime typologies, at least those that characterise Eastern European countries, should be more sensitive to children’s age.

Details

International Journal of Sociology and Social Policy, vol. 37 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 21 September 2010

Olutayo Otubanjo, Temi Abimbola and Olusanmi Amujo

This paper aims to theorise the concept of corporate brand covenant.

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Abstract

Purpose

This paper aims to theorise the concept of corporate brand covenant.

Design/methodology/approach

Christian theology is drawn on to define and identify the source of the notion of covenant. Similarly, a review of the literature on the meaning and management of corporate branding is presented. Following a thorough review of the literature, the notion of a corporate brand covenant is conceptualised and discussed. This is firmly supported by a semiotic deconstruction of a corporate advertisement from HSBC.

Findings

Six important findings emerged from the study. The first is the Christian theological insight into the notion of covenant. This finding drew the attention of corporate branding academics to the source of this phenomenon. Second, a total of six cardinal principles (initial scenario; a covenanter, a covenant and a covenantee; the covenant is binding on all parties; the covenant is perpetual; the covenant is irreversible; the covenant stems from God and is then handed on to man) were proposed. Third, a template highlighting how the biblical covenant is managed was conceptualised. Fourth, six mandatory components of corporate branding: firm's personality; corporate positioning; interactions; corporate communications; stakeholders; corporate reputation/image; were identified. Fifth, an integrative framework highlighting the points of linkages between the biblical covenant and the corporate brand‐oriented covenant was developed. Sixth, a new definition of corporate brand covenant was suggested and supported by a semiotic deconstruction of HSBC's corporate advertising campaign.

Research limitations/implications

There is little literature devoted to corporate brand covenant. The majority of works addressing this concept have done so anecdotally. Thus, by addressing this phenomenon via a Christian theological lens, the study solidifies the corporate branding literature, which at the moment lacks a strong foundation in social science theory.

Practical implications

Practitioners are encouraged to remember that the successful management of a corporate brand begins with a thorough understanding of what a corporate brand covenant means. An understanding of this concept will enable managers to define and deploy strategies that will promote corporate branding issues.

Originality/value

The paper extends the frontiers of existing anecdotal discourse on corporate brand covenant. In so doing, a fuller and more robust understanding of the concept of corporate branding among academics and practitioners is achieved.

Details

Journal of Product & Brand Management, vol. 19 no. 6
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 1 March 2003

John Engstrom

The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial…

Abstract

The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial reporting standards for contributions. These standards are particularly significant for reporting by private and public institutions of higher education. This paper summarizes many of these differences including timing of revenue recognition, classification of contributed resources, recording pledges, and recognition of “collections.” A framework is suggested for evaluating accounting and financial reporting standards for contributions. Finally, recommendations are made to both FASB and GASB for changes to make their standards more consistent.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 15 no. 1
Type: Research Article
ISSN: 1096-3367

1 – 10 of over 1000