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This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information.

The authors use semi-structured interviews of senior bank employees at eight large New Zealand banks. They analyse the managers’ views using a constructive mapping of responses applying Carney’s ladder of analytical abstraction. The findings are interpreted from a stakeholder theory perspective.

The authors find that the New Zealand banks report on HC to manage reputation, strengthen employee relationships and achieve competitive advantages. The results suggest that banks engage in opportunistic reporting to distract external stakeholders while advancing their interests.

The study will guide researchers in the use of Carney’s ladder of analytical abstraction in analysing qualitative data.

This study provides insights for businesses to improve the consistency and quality of HC reporting and ensure that the information needs of broader stakeholder groups are met.

Some previous voluntary reporting studies analyse their data using inductive analysis. The authors use Carney’s ladder of analytical abstraction as a framework to guide our inductive analysis.

The purpose of this paper is to develop and apply the sequential incident laddering technique as a novel approach for measuring customer service experiences. The proposed approach aims to correspond with the concept's theoretical foundation in the extant literature.

The paper applies the sequential incident laddering technique to measure customer service experiences. The technique integrates two well‐established methods in service marketing: sequential incident and laddering techniques. The data collected from 41 customers in a hotel and restaurant experience context illustrate that the method corresponds with the key themes of the proposed experience concept and experience formation process.

Applying the proposed technique reveals first, the customer's cognitive and emotional responses to company stimuli. Second, the salient customer cognitions and emotions across several episodes of the service interaction process are identified. Third, the personal values which drive the customer's service experience are disclosed.

The empirical study is a first illustration of the proposed measurement approach in only one company based on a limited sample size. The methodological contributions and development opportunities for further applications are set out for different contexts and in combination with other methods.

The proposed method integrates customer and company‐related constructs. Therefore, the data collected can provide managers with guidelines for customer service experience design based on detailed customer feedback.

The paper proposes an innovative measurement approach to customer service experiences which can support knowledge development in an important marketing area.

The paper presents partial results from an Italian study on consumer perception and knowledge of organic food and related behaviour. Uses the means‐end chain model to link attributes of products to the needs of consumers. In order to provide insights into consumer motivation in purchasing organic products, 60 respondents were interviewed using “hard” laddering approach to the measurement of means‐end chains. The results (ladders) of these semi‐qualitative interviews are coded, aggregated and presented in a set of hierarchical structured value maps. Even if organic products are perceived as difficult to find and expensive, most consumers judge them positively. All consumers associate organic products with health at different levels of abstraction and want good, tasty and nourishing products, because pleasure and wellbeing are their most important values. Results show that differences exist between groups of consumers with respect to their frequency of use (experience) of organic products and level of information (expertise). Reports and discusses results on consumer cognitive structures at different level of experience.

The aim of this paper is to explore the potential for learning from customers of a market leader through qualitative marketing research.

The paper presents findings from a study that applies a combination of quantitative and qualitative research methods. An online variation of an existing qualitative research method is proposed.

The results suggest that the proposed method can be transferred successfully to an online environment and combines the effectiveness of qualitative research with the efficiency of quantitative research.

A general problem with online research is that it excludes all individuals who are not online. Moreover, the results are limited by the nature of the sample, which only includes German‐speaking respondents. Finally, further research should investigate the differences in depth between responses of online‐ and offline‐conducted interviews.

Offers a relatively inexpensive yet effective solution for product and brand managers to uncover the reasons that drive customers to a market‐leading competitor.

Compared with many other approaches available to product and brand managers, this paper proposes a more realistic and practical method of understanding a market leader through the eyes of its customers.

The purpose of this study was to demonstrate how the segmentation of voters based on decision‐making processes, using means‐end laddering research innovations and real‐time interactive online interviewing, can aid in the formation of political communications strategy, including theme and message development.

To demonstrate the application of these innovations in a political context, the paper uses data from a sample of 114 voters who were interviewed during the 2004 US presidential election campaign. The paper draws on three recent innovations to the means‐end laddering methodology: elicitation questioning techniques that allow for a decision equity analysis between targeted groups; decision segmentation analysis; and real‐time interactive online interviewing; and applies them to an electoral context. It provides an interpretation of the identified decision segments and an exposition of how these common networks of meaning can serve as the basis for targeted theme and message development.

These three innovations, in concert, were found to provide an efficient set of methods to serve as the foundation for the campaign message development process.

This paper provides deterministic research techniques for campaign strategists who want to understand voter decision making and demonstrates a combination of methodological and technological innovations that addresses the time, cost, and geographic limitations often associated with conducting voter decision making research.

The main objective of this paper is to identify the factors associated with a successful transition through the entrepreneurial ladder for both men and women in a sample of nine Latin American countries.

The authors classify individuals according to five categories of increasing entrepreneurial engagement and estimate separate generalized ordered logit models to account for possible gender differences. Compared to previous literature, this is a more efficient methodology that allows us to identify the factors that have a significant and persistent relationship across stages and those that are only significant to specific engagement levels.

The authors find that factors such as parent business ownership, access to loans and autonomy increase the probability of progressing in the entrepreneurial ladder for both men and women and through all the stages. The authors also find that span of activity and the proxy for income increase the likelihood of moving to the next stages only for men, while higher education and autonomy do so only for women.

To the best of the authors’ knowledge, this is the first study to identify the factors promoting progress through the different stages of the entrepreneurial ladder in Latin America. Separate regressions for women and men provide insight into the differential role of each variable by gender. Results from this study suggest that the gender dimension, currently absent in most policies, should be incorporated or strengthened in the design of entrepreneurship promotion programs in Latin America.

The purpose of this paper is to present the latrine ownership ladder as a conceptual policy framework to enhance sanitation uptake in low-income peri-urban areas.

The paper draws from literature and a case study in a Ghanaian peri-urban community to highlight the challenges that undermine sanitation uptake in low-income peri-urban areas and the prospects of various levels of facility sharing as conceived in the latrine ownership ladder approach.

The authors argue that the infrastructural and other socio-economic challenges of low-income peri-urban areas prevent some households from acquiring their own latrines. For such households, a more responsive approach to latrine promotion and prevention of open defecation would be the recognition of shared ownership regimes such as co-tenant shared, neighbourhood shared and community shared, in addition to the promotion of household latrines. The paper identifies provision of special concessions for peri-urban areas in policy formulation, education and technical support to households, regulation and enforcement of sanitation by-laws among complimentary policy interventions to make the latrine ownership ladder approach more effective.

The paper provides an insight into the debate on redefining improved sanitation in the post-2015 era of the Millennium Development Goals and offers policy alternatives to policy makers in low-income countries seeking to accelerate the uptake of improved latrines among peri-urban and urban slum dwellers.

November 27, 1968 Factory — Statutory duty — Onus of proof — Duty to keep place of work safe — Welder's fall from ladder in factory — Ladder slipped — Welder sole witness at trial — Whether ladder safe — Whether for employers to proof safe “so far as is reasonably practicable” — Whether breach of duty established — Factories Act, 1961, (9 & 10 Eliz.II,c.34),s.29(l).

Emphasizes the need for coherence between the reward structure and the organizational culture of effective schools. Provides a framework for discussion which includes a typology of rewards, including pecuniary, non‐pecuniary extrinsic and intrinsic rewards. Analyses several pay‐for‐performance strategies, classified by permanency of increases (merit or incentive) and mode of distribution (individual or group). Explores the perceived advantages and disadvantages of various merit and incentive plans in support of effective schools. Suggests that more attention to a closer fit between compensation strategies, organizational strategies, and workforce behaviours is required to increase the positive effects of reward structures.

Scholars acknowledge the crucial role of values in influencing behavior and market choices. This paper examines the role of consumption values in influencing destination image and travel behavior by proposing a destination image formation model. Having as theoretical base the means-end chain theory and the theory of consumption values, the model suggests that destination image is a function of five consumption values and that these in turn influence travel behavior. The essay discusses some pertinent issues with respect to the measurement of such values. This involves conducting in-depth interviews based on the laddering technique, developing a structured questionnaire based on data from laddering, applying fuzzy logic to quantify the consumption values, and finally using k-means clustering to define segments of travelers holding similar images of the destination.

The paper emphasizes that combined use of a qualitative data collection method such as laddering with a structured questionnaire is an effective way of researching consumption values and their influence on image and travel behavior. The study also discusses a k-means clustering approach to define segments of travelers holding similar images of a destination and the degree of membership of travelers to each value. The paper concludes that segmenting travelers based on their consumption values enables destination marketers to better understand travelers' behavior. Value research has particular application for market analysis, segmentation, destination product planning, and promotional strategies. This paper contributes to the very limited number of studies that analyze the influence of consumption values on destination image and travel behavior. The theoretical frameworks and methodological approaches that the paper proposes are also new contributions to destination image studies. However, the paper does not empirically test the theoretical frameworks and methodological steps. To contribute further to this field of study, scholars should attempt to empirically test the approaches that the study discusses.