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Book part
Publication date: 8 September 2017

Hank C. Alewine and Dan N. Stone

The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially…

Abstract

The increasing use of complex, nonfinancial environmental performance measures in managerial decisions motivates consideration of contextual influences that potentially impact managerial judgments in environmental settings. This study extends general evaluability theory (GET: Hsee & Zhang, 2010) to environmental accounting by investigating the combined effects of evaluation mode and incomplete supplemental evaluability information (SEI; e.g., benchmark data) on management decisions. To elaborate, evaluation mode is the display format in which the accounting information system (AIS) provides available information for analysis; e.g., a manager’s or business unit’s performance is assessed either comparatively (i.e., in joint mode) or individually (i.e., in separate mode). GET suggests more decision weight on measures containing SEI in separate mode because that evaluation mode contains less context in which to analyze information. On the other hand, more decision weight should result for measures that do not contain SEI in joint mode because that mode already contains more context for analysis (e.g., comparing multiple performances with each other). To test these predictions, experimental participants (n = 53) evaluated environmental measures for factories with similar environmental performances. To operationalize the information available in many environmental AIS, some, but not all, performance measures contained benchmark data (incomplete SEI); factories were evaluated either jointly or separately. Participants evidenced decision intransitivity; i.e., in separate evaluation mode, factories rated higher when a favorable measure contained SEI, while in joint evaluation mode, factories rated higher when a favorable measure lacked SEI. The results extend previous AIS and management accounting research by investigating contextual influences, and potential systems design elements, in judgments using environmental AIS.

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Article
Publication date: 17 December 2019

Eun Young Park and Jung Min Jang

The purpose of this paper demonstrate that purchase intention toward a cause-related marketing (CRM)-enhanced product can be positively correlated with consumers’ social…

Abstract

Purpose

The purpose of this paper demonstrate that purchase intention toward a cause-related marketing (CRM)-enhanced product can be positively correlated with consumers’ social responsibility consciousness (SRC) and can be increased or decreased merely by changing the evaluation mode.

Design/methodology/approach

The authors conduct three experimental studies with two levels of SRC (high vs low) × two evaluation modes (joint evaluation (JE) vs separate evaluation (SE)) between-subjects design. The dependent variable is purchase intent toward the CRM-enhanced product.

Findings

The results indicate that consumers with high SRC are more likely than those with low SRC to purchase a CRM-enhanced product when two products are presented side by side (JE). However, consumers’ SRC level does not impact purchase intention when they see only one product (SE) independently (Study 1). The authors confirm that the proposed effect is mediated by perceived price fairness toward the product (Studies 2 and 3).

Research limitations/implications

Future research on CRM-enhanced products should carefully consider that the impact of individuals’ SRC level was in very different directions depending on the evaluation mode. In addition, further investigation is needed to address generalizability issues regarding samples and hypothetical stimuli.

Practical implications

These findings offer recommendations to help practitioners design effective marketing communications about CRM practice for target markets.

Originality/value

To the authors best knowledge, the current study is the first attempt to explore the crucial role of SRC, presentation mode and their interaction on purchase intention toward CRM-enhanced products.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 32 no. 8
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 27 July 2010

Po‐Young Chu, Chia‐Chi Chang, Chia‐Yi Chen and Tzu‐Yun Wang

As multinational firms seek to acquire competitive cost advantages through global sourcing, it is also important for them to develop effective strategies to reduce…

Abstract

Purpose

As multinational firms seek to acquire competitive cost advantages through global sourcing, it is also important for them to develop effective strategies to reduce possible damage of a negative country‐of‐origin (COO) effect. This study aims to examine whether brand image and evaluation mode could alleviate a negative COO effect.

Design/methodology/approach

A 2(COO)×2(brand)×2(evaluation mode) experimental design was employed in order to examine whether brand and COO effects on product evaluation vary under different evaluation modes. The data were analyzed by a repeated measure MANOVA.

Findings

The results showed that products made in favourable countries were rated higher in joint evaluation mode than in separate evaluation mode. Conversely, products made in unfavourable countries were better evaluated in separate evaluation mode than in joint evaluation mode. The results of the study are not in favour of the notion that a strong brand image could overcome the negative effect of COO.

Research limitations/implications

Conclusions of the study suggest that the COO effect plays an equally important role in consumer product evaluation for both strong and weak brands. Thus, even for a product with strong brand image, the negative consequences of COO stemming from consumersˇ unfavourable attitudes towards the manufacturing country are not likely to be completely eliminated. Moreover, to alleviate the negative impact of unfavourable COO, marketers may want to avoid direct comparison between products made in unfavourable countries with those made in favourable countries, regardless of their brand strength.

Practical implications

When marketing a product made in an unfavourable country, marketers should manage to create a selling environment facilitating a separate evaluation mode. In contrast, marketers should proactively manage to display products from favourable countries along with those from unfavourable countries in order to further enhance quality perceptions.

Originality/value

The results of the study could help marketers employ advantageous merchandizing or advertising strategies to lessen the negative effect of COO.

Details

European Journal of Marketing, vol. 44 no. 7/8
Type: Research Article
ISSN: 0309-0566

Keywords

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Book part
Publication date: 16 August 2011

Sharon M. Bruns, Timothy J. Rupert and Yue (May) Zhang

Because of the potential cost savings that online teaching evaluations can deliver, many universities are converting their student evaluations of teaching to this mode of…

Abstract

Because of the potential cost savings that online teaching evaluations can deliver, many universities are converting their student evaluations of teaching to this mode of administration. In this study, we examine the effects of transitioning administration of student evaluations from paper-and-pencil to online. We use data from accounting and other departments in the College of Business Administration of a large private, research university that converted from paper to online administration of teaching evaluations. We examine the average teaching effectiveness rating and response rate for instructors who taught the same course before and after the conversion. In addition, we survey a sample of accounting students to investigate their responses to online teaching evaluations. We find a significant increase in the average effectiveness rating and a significant decrease in response rate. Furthermore, we find that those instructors with lower ratings under the paper administration experience the greatest increase in ratings when the evaluations are converted to online administration. In a follow-up survey, we find that students who are highly motivated and have higher grade point averages are more likely to complete and provide higher evaluations with the online administration. We discuss the implications of our results to accounting and business education literature.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78052-223-4

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Article
Publication date: 11 May 2015

Yolande Piris and Nathalie Guibert

This paper aims to apply intuition theory to clarify consumers’ assortment evaluations. For each decision process, this paper explores how perceptions of organization and…

Abstract

Purpose

This paper aims to apply intuition theory to clarify consumers’ assortment evaluations. For each decision process, this paper explores how perceptions of organization and variety influence consumers’ attitudes and purchase intentions.

Design/methodology/approach

In total, 504 observations were collected across three product categories. Perceived choice, time and expertise in the product category provide proxies to distinguish between intuitive and deliberative systems. The intuitive system further consists of intuition based on either expertise or heuristics.

Findings

It was revealed that distinct decision processes (deliberative, intuitive based on expertise and intuitive based on heuristics) affect the link between assortment perceptions and consumers’ assortment evaluations. Consumers’ evaluations in deliberative- and heuristic-based intuitive systems rely more on perceptions of organization than of variety; whereas intuitive judgments based on expertise depend almost equally on both perceptions.

Research limitations/implications

Some limitations have to be underlined. The approximations used could be more precise and are subjective in nature. Moreover, the ordinary product categories that were studied might encourage more intuitive decisions by consumers. If so, the deliberative mode of thinking might have been underrepresented in this sample.

Originality/value

Despite the limitations, this research is, to our knowledge, the first to explore the influence of intuition theory on ordinary shopping and in particular on assortment perception. As such, it contributes to a deeper understanding of this theory in the field.

Details

Journal of Consumer Marketing, vol. 32 no. 3
Type: Research Article
ISSN: 0736-3761

Keywords

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Article
Publication date: 13 September 2011

Antti Nurmi, Petri Hallikainen and Matti Rossi

In large system development efforts organizational and managerial issues are often more challenging than technical ones. One of the key concerns of managers is the control…

Abstract

Purpose

In large system development efforts organizational and managerial issues are often more challenging than technical ones. One of the key concerns of managers is the control and evaluation of the overall development effort. The purpose of this paper was to analyze the evaluation of system development process in a setting where there are multiple stakeholders in multiple organizations that develop a common information system (IS). The case is a consortium of universities that has developed a common student registrar system over a period of more than ten years.

Design/methodology/approach

The authors used a social process model to analyze the episodes and encounters in the system development and evaluation process. The research approach can be characterized as action case.

Findings

The authors found that in the early stages of system development the evaluation was emergent or even non‐existent. As the system was developed further and issues, such as delays and missing features, arose, there was a need for better control of the process. Thus, the evaluation process evolved through a series of critical encounters into a more proactive one.

Research limitations/implications

The authors studied only one case so broad generalizations directly from the case cannot be made. However, the results could hold true for similar settings. The authors believe that the results are interesting to both researchers and practitioners since in outsourcing relationships the consortium kind of arrangement is becoming more common.

Originality/value

The authors analyze the evolution of IS evaluation processes in a setting with multiple client and vendor organizations and reveal the complexities of system evaluation in such settings. Moreover, they introduce three new concepts: reactive, transitional and proactive evaluation processes. These concepts can help researchers and practitioners to better understand the nature of the IS evaluation processes and to possibly choose an evaluation approach that has a better “fit” with the development situation at hand.

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Book part
Publication date: 7 October 2010

Yong Zha, Liang Liang, Jie Wu and Zhimin Huang

As a Data Envelopment Analysis (DEA) extension tool, cross-evaluation method was developed to evaluate Decision Making Units’ (DMUs) performances in a competitive…

Abstract

As a Data Envelopment Analysis (DEA) extension tool, cross-evaluation method was developed to evaluate Decision Making Units’ (DMUs) performances in a competitive situation with limited demand. It identifies DMUs with best performances and rank them by applying peer evaluation mode instead of self-evaluation mode. However, it has limitations in efficiency improvement. That is, it fails to give direct information on how to improve efficiencies of the inefficient DMUs. In this chapter, we propose an alternative way to apply cross-evaluation in efficiency improvement. First, an appropriate and feasible suggestion is proposed to minimize the variation between the weights of a DMU's own optimal Charnes-Cooper-Rhodes (CCR) efficiency and the weights guaranteeing its cross-efficiency score. We exploit several transformations to convert nonlinear programming into a linear one. As a result, an overall optimal set of the weights is obtained, which precisely illustrate the preferences of decision makers and exact characteristics of production process of the evaluated DMU. A further discussion is advanced to examine the existence of non-uniqueness of the weights and to differentiate various sets of the optimal weights by suggesting a unique feasible set of multipliers to best represent the alternative weights selection criterion. Moreover, we develop several models to reallocate the inputs and outputs of inefficient DMUs with minimum amelioration as well as consideration of the preference of decision makers. Finally, we apply our models to evaluate competitive advantages of Chinese cities.

Details

Applications in Multicriteria Decision Making, Data Envelopment Analysis, and Finance
Type: Book
ISBN: 978-0-85724-470-3

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Article
Publication date: 1 April 1980

Louise Lovelady

The purpose of this article is to examine issues and problems which have been identified concerning the evaluation of planned change and, in the light of these, to raise…

Abstract

The purpose of this article is to examine issues and problems which have been identified concerning the evaluation of planned change and, in the light of these, to raise additional issues for discussion. This attempt to extend the area of discussion, will, it is hoped, increase our understanding of the complexity of problems and constraints in evaluating planned change.

Details

Personnel Review, vol. 9 no. 4
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 29 November 2018

Sachin Kumar Mangla, Sunil Luthra and Suresh Jakhar

The purpose of this paper is to facilitate green supply chain (GSC) managers and planners to model and access GSC risks and probable failures. This paper proposes to use…

Abstract

Purpose

The purpose of this paper is to facilitate green supply chain (GSC) managers and planners to model and access GSC risks and probable failures. This paper proposes to use the fuzzy failure mode and effects analysis (FMEA) approach for assessing the risks associated with GSC for benchmarking the performance in terms of effective GSC management adoption and sustainable production.

Design/methodology/approach

Initially, different failure modes are defined using FMEA analysis, and in order to decide the risk priority, the risk priority number (RPN) is determined. Such priority numbers are typically acquired from the judgment decisions of experts that could contain the element of vagueness and imperfection due to human biases, and it may lead to inaccuracy in the process of risk assessment in GSC. In this study, fuzzy logic is applied to conventional FMEA to overcome the issues in assigning RPNs. A plastic manufacturer GSC case exemplar of the proposed model is illustrated to present the authenticity of this method of risk assessment.

Findings

Results indicate that the failure modes, given as improper green operating procedure, i.e. process, operations, etc. (R6), and green issues while closing the loop of GSC (R14) hold the highest RPN and FRPN scores in classical as well as fuzzy FMEA analysis.

Originality/value

The present research work attempts to propose an evaluation framework for risk assessment in GSC. This paper explores both sustainable developments and risks related to efficient management of GSC initiatives in a plastic industry supply chain context. From a managerial perspective, suggestions are also provided with respect to each failure mode.

Details

Benchmarking: An International Journal, vol. 25 no. 8
Type: Research Article
ISSN: 1463-5771

Keywords

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Article
Publication date: 8 July 2014

Mervi Hasu, Laura Honkaniemi, Eveliina Saari, Tuuli Mattelmäki and Leena Koponen

The purpose of this paper is to introduce a workshop process to enhance the learning of employee-driven innovating (LEDI) and to evaluate in multiple ways the practical…

Abstract

Purpose

The purpose of this paper is to introduce a workshop process to enhance the learning of employee-driven innovating (LEDI) and to evaluate in multiple ways the practical effects of the LEDI process, which aimed to enhance the employee-driven innovation practices at workplace level in a public organisation. Although front-line employees are increasingly encouraged to participate in innovation, organisations lack multi-level knowledge on the practices, outcomes and effects of participation.

Design/methodology/approach

A six-month development process (LEDI) was conducted to empower front-line hospital support service workers to learn to innovate and to apply this in the services they provide. The process consisted of different themes: future visions, current services, creating new services and evaluations of ideas and innovation embryos. The multi-method evaluation of the process included pre-evaluation of the generated innovation ideas, a developmental evaluation of the selected innovation embryos, a follow-up evaluation of the innovation ideas and an evaluation of the organisational level effect via a quantitative survey.

Findings

The intervention process had positive effects on employee participation and learning to innovate. The conclusion of the four evaluations is that the LEDI process developed a new kind of agency among employees and enabled significant improvements to services. The evaluation of the organisation-level effect revealed that the process had also improved the views regarding preconditions for development.

Originality/value

The intervention method is a practical application of employee-driven innovation conception that is validated as practical and effective at workplace level. The process is a viable method for enhancing workers’ innovation-related learning in service organisations. The novelty of the method is based on the multi-disciplinary combination of approaches that consist of theories of practice-based innovation, expansive learning and emphatic human-centred service design.

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