bluuebunny/crossref_metadata_2025 huggingface dataset:
A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing
Authors: Burnaby Priscilla , Hass Susan
Published: October 2009

Purpose

The 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of internal auditors.

Design/methodology/approach

Based on literature reviews and a pre‐scope questionnaire, the researchers develop three questionnaires that are answered by internal auditors world wide. Topics in the questionnaires, which are translated from English into 16 languages, include the attributes of an effective internal audit activity (IAA); compliance with The Institute of Internal Auditor (IIA) Standards; internal auditor skills, competencies, and knowledge; internal audit tools and techniques; and emerging roles of the IAA.

Findings

The profession of internal auditing is a rich resource for organizations as the IAA monitors the adequacy and effectiveness of management's internal control framework and contributes to the integrity of corporate governance; risk assessment; and financial, operating, and IT systems.

Practical implications

The participation of IIA members from 91 countries and 9,366 usable responses provides information about the evolving role of internal auditing as a value‐added activity that helps an organization manage its risks and take advantage of opportunities. The CBOK 2006 database can be used to improve the understanding of the current state of internal auditing practices; anticipate the use of new skills, tools, and technologies; and promote the enhancement of standardization and performance of internal auditing world wide.

Originality/value

This paper summarizes information in the most comprehensive database ever to capture a current view of the global state of the internal audit profession.
Usage of Internal Auditing Standards by companies in the United States and select European countries
Authors: Burnaby Priscilla A. , Abdolmohammadi Mohammad , Hass Susan , Sarens Gerrit , Allegrini Marco
Published: October 2009

Purpose

The purpose of this paper is to investigate differences in the degree of usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAA) located in the USA and a sample of European countries which have affiliates with the IIA. This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect to the level of use of the Standards and compliance with the Standards by respondents' IAAs.

Design/methodology/approach

Survey results from questionnaires sent to IIA members in September 2006 about various topics relating to internal auditing are summarized in the Common Body of Knowledge 2006 database. These results are compared among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA.

Findings

This paper shows the differences among Belgium, Italy, The Netherlands, the UK and Ireland, and the USA with respect to the level of use of the Standards and compliance with the Standards by respondents' IAAs. There are significant levels of variation in responses by country. For Standards 1300, Quality Assurance and Improvement Program, and 2600, Resolution of Management's Acceptance of Risks, respondents indicate high levels of non‐compliance.

Originality/value

This study compares the status of the use of the IIA Standards in five countries to determine if there is any difference in application in different parts of the world.
Internal audit – an Asia‐Pacific profile and the level of compliance with Internal Auditing Standards
Authors: Leung Philomena , Cooper Barry J.
Published: October 2009

Purpose

The purpose of this paper is to provide an overview of the profile of internal audit in five Asia‐Pacific countries and investigate the usage and compliance with the Institute of Internal Auditors (IIA) International Standards for the Professional Practices of Internal Auditing (Standards) by organizations' internal audit activities (IAAs). This paper shows the differences between Australia, China, Japan, New Zealand and Taiwan. It also discusses part of the results of the Common Body of Knowledge 2006 global study conducted by the IIA.

Design/methodology/approach

The paper reports the results of a questionnaire survey sent to the global membership of the IIA in September 2006 on various aspects of internal audit practices.

Findings

The profile of internal audit differs amongst the countries with much older organizations exist in Australia, Japan and New Zealand. Respondents in New Zealand, Japan, Chinese Taiwan, China and Australia all report to have a reasonably high level of usage of Standards. However, Australia has the highest number of respondents who report that they are in full compliance of the Standards.

Originality/value

This is the first global study of internal auditors' compliance with the IIA Standards.
Usage of Internal Auditing Standards and internal auditing activities in South Africa and all respondents
Authors: Marais Marinda , Burnaby Priscilla A. , Hass Susan , Sadler Elmarie , Fourie Houdini
Published: October 2009

Purpose

The purpose of this paper is to compare the responses of South African respondents with all Common Body of Knowledge (CBOK) 2006 respondents in the areas of compliance with the Institute of Internal Auditors' (IIA) International Standards for the Professional Practice of Internal Auditing (Standards) and several areas of the internal audit activity's (IAA) operations.

Design/methodology/approach

This paper summarises and discusses the survey results from questionnaires sent to the IIA members as of September 2006. For selected topics, the CBOK 2006 database is compared for South African respondents and non‐South African respondents.

Findings

The paper finds that South Africans have a higher level of compliance with the Standards than those respondents residing in other parts of the world. Since the internal auditing profession is so young in South Africa, compliance with the Standards gives structure and support to the new IAAs and internal auditors.

Originality/value

This is the first study comparing the status of the South African internal auditing profession with the global state of internal auditing, activities performed by internal auditors and the perception of the IAAs in their organizations.
Business as environmental steward: the growth of greening
Authors: Olson Eric G.
Published: October 2009

Purpose

Business initiatives that improve environmental impact are increasing in number and the trend continues to accelerate. However, there is a growing consensus that transformations to protect the environment and conserve natural resources should be more pervasive and much larger steps than those already being taken are needed. Among the difficult challenges that business leaders and practitioners face today is to understand the driving forces that encourage environmental sustainability in the context of their own operation. This work articulates the key drivers of “green” activities that support environmental stewardship, and their relevance to business management.

Design/methodology/approach

Environmental stewardship is positioned as a growth area, business leaders are already taking action to apply environmental sustainability principles, and each key driver of environmental stewardship is discussed separately. A rationale for each driver is provided, business management implications are articulated, and real world cases for what businesses are actually doing in the marketplace are described.

Findings

This work defines the drivers of environmental stewardship for business leaders, and connects those drivers directly to management implications and real world, actual cases of business activity. With this approach and framework, businesses can easily use the same approach to identify which drivers they are responding to, and which others may have gaps that represent a competitive risk if no action is taken.

Originality/value

Business leaders and practitioners can use insights provided in this work to better understand the driving forces behind environmental improvement actions, and better align their own initiatives to achieve higher business value and environmental stewardship. Without understanding the driving forces behind their actions, businesses are likely to sub‐optimize their transformation initiatives and fail to realize the expected value.
Social networks: the future of marketing for small business
Authors: Harris Lisa , Rae Alan
Published: October 2009

Purpose

The authors review recent developments in online marketing strategy that demonstrate the growing power of online communities in building brand reputations and customer relationships.

Design/methodologies/approach

This work draws upon the results of an ongoing research project that is investigating the use of new technologies by entrepreneurial growing businesses in the London area. A range of examples from our 30 case study businesses are drawn upon to illustrate some of the opportunities and threats associated with these new marketing priorities.

Findings

The authors conclude that social networks will play a key role in the future of marketing; externally they can replace customer annoyance with engagement, and internally they help to transform the traditional focus on control with an open and collaborative approach that is more conducive to success in the modern business environment.

Research limitations/implications

Further research should aim to track this activity as it integrates with more mainstream marketing over time.

Practical implications

Developments in the technologies themselves, as well as a reduction in costs, will mean that more and more information will be available to consumers. This results in unprecedented levels of transparency of dealings between businesses and their customers. A key challenge when engaging customers through these social networks is how to give away power and control while at the same time avoiding embarrassment to the company.

Originality/value

The paper provides practical guidance on the opportunities and threats associated with marketing through social networks, based on lessons learned from “early adopters”.
Leveraging intangibles: how firms can create lasting value
Authors: Lapointe Alain , Cimon Yan
Published: October 2009

Purpose

Firms are increasingly confronted with a complex and dynamic competitive environment. The purpose of this paper is to shed some light on the way firms can cope with – and succeed in – such an environment.

Design/methodology/approach

The article examines major factors that are driving a global structural shift toward increased global competition. After identifying the difficulties behind the management of value creation, it focuses on the specific role of intangibles with a view to building a responsive firm.

Findings

It is found that intangibles are the key to sustaining value creation in a complex and dynamic environment. Following this, some consideration is given to the elements that help build responsive firms. The paper concludes by proposing actionable ways for managers to leverage intangible‐based practices.

Originality/value

The case for leveraging intangibles is advanced through a mix between an international business perspective and the combined role of knowledge and cluster‐like environments. Numerous real‐world examples help substantiate the analysis.
Let's talk: getting business and academia to collaborate
Authors: Hughes Tim , O'Regan Nicholas , Wornham David
Published: October 2009

Purpose

Many academics have raised concerns about the growing divide between academia and practice. While more collaborative research has been called for there is a lack of research into the actual practice of academic/practitioner engagement. This research aims to explore the application of strategic management theory and the role of universities in exchanging strategic management knowledge to practice.

Design/methodology/approach

In depth interviews were undertaken with practitioners, academics and experts in order to get a balance of views from different perspectives.

Findings

Organizations seem to have absorbed standard, iconic strategy techniques and are not, generally, relying on academia for new insights. On the academic side there is some uncertainty about what industry “needs”. The transfer of new strategy approaches can only be achieved once practitioners acknowledge the credibility of academia in contributing to practitioner related issues.

Practical implications

For academics to have credibility with practitioners the context and content of collaborations need to be more proactively managed through more effective processes. The context relates to understanding the operating environment that the firm is in and how the firm's goals and objective are aligned with that environment. The content refers to the program of research or action areas selected as part of the collaboration framework. The process refers to how the collaboration is handled.

Originality/value

The research takes up the challenge of exploring how academics and practitioners in strategic management can work more effectively together in order to apply the latest strategic thinking to the real‐life complexities of the contemporary business world.
Know your corporate IQ
Authors: Jackson Stuart E.
Published: October 2009

Purpose

Most business executives understand the importance of developing new products to support future growth. But they often fail to actively monitor their performance on this metric relative to their peers. Furthermore, many executives do not understand how innovation is critical to driving margins as well as growth. Tracking a company's Innovation Quotientsm, enables executives to assess how they are doing versus competitors in successfully developing new products and services. Examining a company's development pipeline enables executives to forecast their future Innovation Quotient and provides insights into the future performance of the business.

Design/methodology/approach

In this article, Jackson considers a number of case examples of businesses that actively monitor their innovation performance and use it as an indicator of future success and value creation. Examples industries cited in the article include consumer products, electronics, industrial products and investment banking. The author then draws lessons that can be applied broadly across any business seeking to improve future growth and profitability through greater innovation.

Findings

Companies should proactively monitor their relative innovation performance compared to competitors using the Innovation Quotient metric. Measuring and monitoring a company's innovation rate and Corporate IQ can help management teams to take the tough choices, and build value for the long term when faced with the pressures of day to day performance. The companies that do the best job of building innovation capabilities and a strong development pipeline in tough times will be rewarded by even higher growth and margins when economic conditions improve.

Originality/value

Business managers have always recognized that innovation is important to growth. This article extends that thinking to reinforce how a company's innovation performance relative to peers can drive not just future growth but higher future profitability as well.
Monitoring youth depression risk in Web 2.0
Authors: Goh Tiong‐Thye , Huang Yen‐Pei
Published: October 2009

Purpose

Social networking sites have in recent years become an increasingly popular avenue for young people to express and to share their thoughts, views, and emotions. When young people are emotionally distressed for instance, instead of the traditional channel of consulting friends, parents or specialists, social networking blogs may provide a channel to share and release their emotions and intentions. The objective of the paper is to explore the use of text mining and data warehousing technologies to identify and monitor bloggers who are depressed and may be at risk of suicide, self harm or harming others.

Design/methodology/approach

The paper first provides a literature review on relevant work in affective and emotional content text mining and relevant suicide research. An algorithm based on a weighted dictionary text search algorithm was developed to identify at risk bloggers to illustrate the viability of the system. An example that compares the percentage of at‐risk bloggers of three different countries – Australia, the UK and New Zealand‐– from a sample blog population is provided.

Findings

The results show that it is possible to use text mining technologies to identify depressed bloggers. However, there is a need for future research to improve identification and remove false alarms.

Practical implications

The ability to identify at‐risk bloggers and to provide appropriate interventions could be critical in avoiding tragic consequences. Such a system could provide an e‐monitoring service for various social agencies to engage with potentially at‐risk bloggers.

Originality/value

The current research represents pioneer work in monitoring depression risk in weblogs – research on monitoring at‐risk bloggers is rather limited.
The practice of knowledge management processes
Authors: Devi Ramachandran Sharimllah , Choy Chong Siong , Ismail Hishamuddin
Published: October 2009

Purpose

The objective of this paper is to investigate and compare the practices of knowledge management (KM) processes, which have been grounded in the KM literature, between public and private higher education institutions (HEIs).

Design/methodology/approach

Data were collected from 594 academics from three public and three private HEIs in Malaysia.

Findings

The analyses suggest that all the six KM processes (knowledge creation, capture, organisation, storage, dissemination, and application) are moderately practiced by the institutions surveyed and that there are significant differences in the overall practices of KM processes between the public and private HEIs.

Practical implications

This paper raises awareness and provides initial guidelines to the HEIs as knowledge‐intensive organisations in formulating strategies on how to properly implement and manage their KM processes.

Originality/value

This study has extended knowledge in KM for it is probably the first to provide a comparative analysis between public and private HEIs. It further opens up new lines of future research possibilities.
Collaborative knowledge building process: an activity theory analysis
Authors: Singh Gurparkash , Hawkins Louise , Whymark Greg
Published: October 2009

Purpose

Collaborative knowledge building (CKB) is seen as a means for achieving desired learning outcomes as well as facilitating sharing and distribution of knowledge among community members. However existing CKB studies do not appear to identify and account for the tools used by groups (at individual and group level) as part of the CKB process. The paper aims to address this issue.

Design/methodology/approach

The paper describes a group knowledge building exercise within an educational context using activity theory as a descriptive data analysis tool. Data analysis involved conceptualising the CKB process as an activity system in which the group worked towards a shared object and identifying the ensuing contradictions in the CKB activity system.

Findings

Results from the analysis illustrate participants' use of reflective thinking processes for resolving contradictions and as a tool for articulating knowledge and developing a shared understanding. Two types of contradictions are identified from the analysis resolving which helped the group to achieve their objective. The efficacy of using activity systems as a holistic and flexible unit of analysis for studying CKB is illustrated through discussion of the results.

Research limitations/implications

The results have educational research implications in terms of developing research tools for analysing CKB, collecting data from a group context, and developing tools for improving group‐work.

Practical implications

The results have practical implications in terms of building knowledge from experience within knowledge communities.

Originality/value

One of the outcomes of the study is the identification of developmental and reflective contradictions which highlight the issues that when addressed allow for successful achievement of the object (or to some degree of success), as well as a richer deeper experience for the participants.
Socioeconomic status, family structure and child outcomes in Brazil: health in the childhood
Authors: Hermeto Ana Maria , Junqueira Caetano André
Published: October 2009

Purpose

The purpose of this paper is to shed some light on the large differences between poor and rich Brazilian households regarding children's outcomes; that is, understanding inequality in health outcomes in the childhood in Brazil, examining the link between the health of Brazilian children and a variety of socioeconomic factors.

Design/methodology/approach

Logit models for some measures of child health (poor health, chronic diseases, hospitalization and visits to doctors and dentists). Individuals are grouped according to their income decile. Independent variables comprise indicators of socioeconomic status and demographic variables, primarily related to the family structure.

Findings

Results suggest that the true effect of family structure is more complex than the biological relationship of parents to children. There are large effects of family income distribution on child health indicators. When control variables are included, the magnitude of these effects changes. The addition of mothers' educational attainment to the set of controls reduces the estimated income effects. Also, the gradient in the health‐income relationship is a little steeper for older children.

Originality/value

Although there are numerous studies investigating the impact of family resources on health outcomes, whether income and family structure truly matters is still a debated issue. Brazil presents a huge level of income and until recently there has been little data with which to assess the nature and magnitude of the role, which socioeconomic factors play in the incidence and severity of health problems. The authors originally attempt to understand what it means to talk about inequality in health, and whether health inequality in Brazil is linked to income inequality.
The link between Islamic banking and microfinancing
Authors: Shahinpoor Nasrin
Published: October 2009

Purpose

The purpose of this paper is to show the link between Islamic banking and microfinancing.

Design/methodology/approach

The approach used in this paper is first to describe the basic principles of Islamic banking and microfinancing and then to show the link between the two financial practices. In general, it is believed that the two practices are not compatible since microfinance allows interest payments on loans and Islamic banking prohibits interest payment based on Islamic law, sharia. Both practices, however, promote equality and fairness for all members of the society and encourage entrepreneurship by giving collateral‐free loans to the poor. The two practices, therefore, are ideologically linked. This paper shows that they are also practically linked.

Findings

Islamic religious leaders usually dismiss microfinancing because microfinancing requires high‐interest rate which is against Islamic law. This paper finds that it is possible to combine the two practices and to convince Islamic religious leaders that Islamic banking could be applied to microfinancing.

Originality/value

Since microfinancing has been proven to help many poor people in different countries, the findings of this paper could be beneficial to the poor in some Islamic countries that do not practice microfinancing based on religious beliefs.
Crime and economic conditions in Malaysia
Authors: Shah Habibullah Muzafar , Baharom A.H.
Published: October 2009

Purpose

The purpose of this paper is to analyze the impact of economic conditions on various categories of criminal activities in Malaysia for the period 1973‐2003.

Design/methodology/approach

The autoregressive distributed lag bounds testing procedure was employed as the main tool. Dynamic ordinary least squares was also used to check the robustness of the results.

Findings

The results indicate that murder, armed robbery, rape, assault, daylight burglary, and motorcycle theft exhibit long‐run relationships with economic conditions, and the causal effect in all cases runs from economic conditions to crime rates and not vice versa. In the long‐run, strong economic performances have a positive impact on murder, rape, assault, daylight burglary, and motorcycle theft, while on the other hand, economic conditions have negative impact on armed robbery.

Research limitations/implications

Further researches using other macroeconomic variables and also other countries are encouraged.

Practical implications

The important implication of this result is that real gross national product per capita is an exogenous variable and it is, therefore, useful for fiscal policy variable. Government of the day should seriously consider the results of this study in any crimefighting policies that are formulated.

Originality/value

An economic viewpoint of criminal activities in Malaysia.
Clients of conventional and Islamic banks in Bahrain
Authors: Al‐Ajmi Jasim , Abo Hussain Hameeda , Al‐Saleh Nadhem
Published: October 2009

Purpose

The purpose of this paper is to report a study into: the motives that dispose customers in Bahrain to choose a specific bank; the level of familiarity of customers with the most widely used services/products offered by Islamic banks; and the extent of use of those products.

Design/methodology/approach

This is the first study conducted in Bahrain to include three types of bank clients: those who bank with conventional banks, those who bank with Islamic banks, and who use both kinds of banks. The results are based on a response rate of 65.5 percent from 1,000 questionnaires distributed. Descriptive statistics and non‐parametric statistics (Mann‐Whitney and Kruskal‐Wallis tests) are reported, and factor analysis used to analyze the responses.

Findings

It is found that: Islamic religious belief and social responsibility are the two most important factors that determine bank selection. Cost benefit is the third most important factor considered in bank selection; clients of conventional and Islamic banks share a number of motives, but they differ significantly on a few motives in relation to bank selection; and clients of Islamic banks are more familiar with the products/services that conform to the sharia'a. Overall, for clients who bank exclusively with Islamic banks, and for those who bank in different kinds of banks, the most widely used product/service of Islamic banks is murabaha.

Practical implications

The most important practical implication is for banks, conventional and Islamic, when setting and implementing their marketing strategies, which should include an awareness campaign. The results also benefit banks operating in the countries of the Gulf Cooperation Council (GCC). This is because of the similarities of the countries in the GCC.

Originality/value

This paper is the first attempt to identify the motives and criteria for bank selection in Bahrain among clients of conventional banks, Islamic banks, and clients who bank with both types of banks. The study goes on to determine the extent of familiarity of clients of banks in Bahrain with the products/services that comply with Islamic sharia'a.
Measuring shareholder value in asset‐based lending industries
Authors: Fiordelisi Franco , Monferrà Stefano
Published: October 2009

Purpose

The purpose of this paper is to analyse the creation of shareholder value (SHV) created by non‐depository financial institutions and, especially, by leasing and factoring (L&F) companies.

Design/methodology/approach

The cost of capital of both L&F companies is estimated using an accounting procedure and, next, the economic value added (EVA) created by Italian L&F companies over the period 2002‐2004 is estimated.

Findings

L&F companies display high profitability and EVA levels over the period analysed: a very large part of leasing and factoring companies achieved a positive EVA and the lowest median level of EVA created is at least 11 per cent of capital invested in the company, while at least 50 per cent of leasing companies achieved a positive EVA and the lowest median level of EVA created is almost 2 per cent of capital invested in the company.

Research limitations/implications

Future research may try to investigate other markets. The paper's focus on Italy for data collection for L&F is problematic and data are collected from a unique data base.

Practical implications

SHV creation is the main strategic objective of L&F companies so the paper is of interest to both academics and practitioners.

Originality/value

This is the first study focusing on SHV creation by non‐depository financial institutions and, especially, L&F companies.
Marketing and corporate profitability: the case of Greek firms
Authors: Panigyrakis George , Kapareliotis Ilias , Ventoura Zoe
Published: October 2009

Purpose

The purpose of this paper is to investigate the contribution of marketing and research and development (R&D) strategies to the profitability of Greek companies.

Design/methodology/approach

With the use of secondary data the current research uses variables related to advertising and branding and also R&D expenses for Greek companies.

Findings

Results show that there is no significant relationship between R&D intensity and profitability. R&D is not a leading factor to profitability, despite what the literature review supports.

Originality/value

Different variables contribute to a company's profitability. There is little research related to the impact of corporate profitability and marketing. The present study is a first attempt to measure the impact of marketing activities and the corporate profitability on the Greek business environment.
Firm‐specific and economy wide determinants of firm profitability
Authors: Asimakopoulos Ioannis , Samitas Aristeidis , Papadogonas Theodore
Published: October 2009

Purpose

The purpose of this paper is to examine the determinants of profitability for a sample of Greek non‐financial firms listed in the Athens Stock Exchange for the period 1995‐2003. This is a very important period for the Greek economy on the way to European monetary union (EMU).

Design/methodology/approach

The methodologies employed include panel data estimation techniques. This research attempts to exploit the determinants of firm profitability of non‐financial Greek firms listed in Athens Exchange utilizing firm‐specific publicly available accounting variables using panel data estimation techniques rather than cross‐sectional analysis.

Findings

According to the findings, firm profitability was positively affected by size, sales growth and investment and negatively by leverage and current assets. Additionally, we found that the EMU participation and the adoption of the euro were negatively related to firm profitability.

Practical implications

Taking into account the fact that the Greek economy has undergone significant transformation during the period under examination on its way to join EMU and to adopt the euro currency, a model has been formulated where both firm‐specific and economy wide factors determine firm profitability.

Originality/value

This paper focuses on a less developed and efficient stock market. In contrast to previous studies that did not take into account the convergence of the Greek economy to EMU averages and the subsequent adoption of the euro, this paper analyses data for the pre‐EMU and the post‐EMU periods in an attempt to quantify a potential macroeconomic effect on firm‐specific profitability.
Influence of financial innovation to the validation of operational risk
Authors: Philippas Dionisis Th. , Siriopoulos Costas
Published: October 2009

Purpose

The purpose of this paper is to show how the influence of the diffusion speed of a financial innovation (FI) increases the operational risk (OR) in any business line with different rate.

Design/methodology/approach

A stochastic model is considered presenting the influence of diffusion speed of FIs in order to validate the OR, without taking into consideration any external factors that create OR. Under specific hypotheses, the model presents the variance and the fluctuation of total OR in time and internal business lines of a financial institute because of the influence of an FI with a random degree of access (r).

Findings

FIs and OR and, their role in various financial organizations, are examined. The model suggests that an FI is more likely to occur and spread in production lines that have a great cross‐correlation with an increasing OR, without taking into consideration the external environment.

Originality/value

The originality of the paper is the stochastic relation between FIs and OR and the way that OR increases in any business line because of the influence of the diffusion speed of an FI.
Adoption of sensory enabling technology for online apparel shopping
Authors: Kim Jiyeon , Forsythe Sandra
Published: October 2009

Purpose

The purpose of this study is to investigate online shoppers' adoption of visual sensory enabling technologies, showing that these sensory experience enablers provide a dual role in enhancing online apparel shopping by reducing perceived product risk, and increasing the entertainment value of the online shopping process.

Design/methodology/approach

The researchers conducted a focus group interview and pre‐test with a college student sample and a main test with a US national sample of online shoppers. The data were analyzed using single‐ and multiple‐group structural equation modeling.

Findings

The findings provide empirical support for perceived usefulness and perceived entertainment value as strong predictors of consumers' attitudes towards using all three of the sensory enabling technologies (SETs) – 2D larger view and alternative views, 3D rotation views, and virtual try‐on. The impact of perceived ease‐of‐use was significant only for 3D rotation views, suggesting that the impact of perceived ease‐of‐use differs by technology. Attitudes towards using sensory enabling technologies had a significant impact on the actual use of all three SETs; however, the impact of technology anxiety and innovativeness on the use of SETs also differed by technology.

Originality/value

The results provide empirical validation of the proposed SE‐TAM model. Based on the current findings, SETs may provide a valuable tool that online apparel retailers can use to increase online purchases, either by reducing the perceived risk through better online product evaluation, or by enhancing consumers' enjoyment of the shopping process on their web site.
E‐consumer behaviour
Authors: Dennis Charles , Merrilees Bill , Jayawardhena Chanaka , Tiu Wright Len
Published: October 2009

Purpose

The primary purpose of this paper is to bring together apparently disparate and yet interconnected strands of research and present an integrated model of e‐consumer behaviour. It has a secondary objective of stimulating more research in areas identified as still being under‐explored.

Design/methodology/approach

The paper is discursive, based on analysis and synthesis of e‐consumer literature.

Findings

Despite a broad spectrum of disciplines that investigate e‐consumer behaviour and despite this special issue in the area of marketing, there are still areas open for research into e‐consumer behaviour in marketing, for example the role of image, trust and e‐interactivity. The paper develops a model to explain e‐consumer behaviour.

Research limitations/implications

As a conceptual paper, the study is limited to literature and prior empirical research. It offers the benefit of new research directions for e‐retailers in understanding and satisfying e‐consumers. The paper provides researchers with a proposed integrated model of e‐consumer behaviour.

Originality/value

The paper links a significant body of literature within a unifying theoretical framework and identifies of under‐researched areas of e‐consumer behaviour in a marketing context.
Buying environment characteristics in the context of e‐service
Authors: Kim Jung‐Hwan , Kim Minjeong , Kandampully Jay
Published: October 2009

Purpose

This study aims to examine how buying environment characteristics, which are not directly associated with price or product information, are related to overall e‐satisfaction; and how e‐satisfaction and e‐loyalty are interrelated.

Design/methodology/approach

A convenience sample of 366 female and male college students from three universities (East coast, Midwest and West coast) participated. Exploratory factor analysis, confirmatory factor analysis and structural equation modeling via LISREL 8.0 were conducted.

Findings

The findings showed that, of the six dimensions of buying environment characteristics, convenience, web appearance and entertainment value had a direct effect on e‐satisfaction. In addition, the study found a significant positive relationship between e‐satisfaction and e‐loyalty.

Research limitations/implications

Generalizing the results is limited by the use of a convenience sample of college students. To generalize the findings, more diversified random samples across gender and age are suggested.

Practical implications

The research provides useful implications to online retailers concerning which attributes should be given closer attention to improve customer satisfaction and e‐loyalty.

Originality/value

The study provides useful, practical information to online retailers by showing how customer‐centered e‐service attributes have an impact on e‐satisfaction, which in turn influences consumer e‐loyalty.
E‐retailing by banks: e‐service quality and its importance to customer satisfaction
Authors: Herington Carmel , Weaven Scott
Published: October 2009

Purpose

The purpose of this paper is to explore the measurement of e‐service quality for e‐retail banking, the importance of e‐service quality dimensions to e‐retail bank customers, and the relationship between e‐service quality and customer satisfaction.

Design/methodology/approach

Results are drawn from a self‐completed survey of a convenience sample of 200 Australian respondents who regularly use online banking facilities. Factor analysis and regression analysis are used to ascertain factor structure and determine the impact of e‐service quality dimensions on satisfaction.

Findings

A four‐factor solution (E‐ServQual) represented by “personal needs”, “site organisation”, “user‐friendliness” and “efficiency” is found, with all factors rated as important. E‐ServQual is found to be a predictor of overall customer satisfaction with banking performance, but “efficiency” is not found to be predictive. Overall satisfaction is lower than overall e‐service quality.

Research limitations/implications

The Australian sample limits generalisability. Future research should investigate the importance of human interaction in the provision of quality service, re‐test the developed measure with new data, explore the e‐service quality construct further, and investigate its relationship with customer satisfaction and the exposed “unknown” negative influences on customer satisfaction, in other international settings.

Originality/value

The paper informs knowledge gaps related to the measurement and structure of e‐service quality, its importance and impact on customer satisfaction. A more holistic measure of e‐service quality is supported. Good e‐service performance impacts customer satisfaction positively, but does not override unsatisfactory performance in other areas. Banks need to be mindful that online service provision is not sufficient for ensuring customer satisfaction with their overall service.
Adoption vs acceptance of e‐commerce: two different decisions
Authors: Hernandez Blanca , Jimenez Julio , José Martín M.
Published: October 2009

Purpose

The main objective of this paper is to compare the differences that exist between the adoption of e‐commerce by potential purchasers and the acceptance of the channel (re‐purchase decisions) by experienced e‐customers. Therefore, the paper seeks to test the influence of online shopping experience on electronic purchase decisions.

Design/methodology/approach

The conceptual model, an extended technology acceptance model (TAM), is tested using structural equation modelling techniques. In addition, the variations that exist in e‐customer behaviour are checked using a multi‐sampling analysis.

Findings

The findings show that the influence of self‐efficacy and usefulness increases as the consumer gains online shopping experience. The motivations that lead a potential e‐customer to make a purchase are not the same as those that influence an experienced customer. The paper demonstrates the evolution of customer behaviour and the need to differentiate the perceptions of consumers depending on their level of experience.

Practical implications

The analysis of e‐customer behaviour is a key issue for the development of e‐retailing. Better knowledge about the evolution of consumer behaviour allows a better management of the e‐customer‐firm relationship (e‐business). Firms should bear in mind the relevant perceptions of e‐customers for each decision.

Originality/value

Despite the importance that researchers have attached to studying e‐shopping behaviour, not many papers have considered the existence of different types of decision. In fact, the majority only consider an initial stage of e‐commerce and do not analyse the evolution of e‐customer behaviour and the differences observed with respect to acceptance. The paper fills this gap.
Exploring the drivers, scope and perceived success of e‐commerce strategies in the UK retail sector
Authors: Doherty Neil F. , Ellis‐Chadwick Fiona
Published: October 2009

Purpose

The purpose of this study is to explore empirically the relationship between the scope of the e‐commerce strategies currently being deployed by the largest and most influential UK‐based retailers, the drivers for their adoption, and perhaps most importantly the degree to which they are perceived to be successful.

Design/methodology/approach

The objectives of this research were addressed by using a quantitative research strategy, based on a postal questionnaire survey of the UK's largest retailers. The research strategy produced a wealth of primary data, which were thoroughly analysed using a variety of multivariate, statistical techniques.

Findings

The study's findings suggest that the scope of the retailers' e‐commerce strategies is strongly associated with the strength of management support behind the strategy and its perceived strategic fit. By contrast, the perceived success of their strategies is most strongly associated with the degree to which the retailer has deployed a portfolio of appropriate resources and capabilities, in support of its online operations.

Research limitations/implications

The major limitation associated with the study is with respect to the rather disappointing response rate of 10 per cent. However, this level of response is similar to many previous surveys in this domain, and it is probably not surprising, given the commercially sensitive nature of the data. Moreover, the extensive phone‐based follow‐up of non‐respondents has provided an important reassurance that any resultant bias is likely to have only a modest effect on the results.

Practical implications

The findings highlight that, despite their close relationship, the scope of an e‐commerce strategy and its success are rather different entities, and therefore the factors that affect the scope of adoption cannot be relied on to deliver success. In particular, retailer managers must recognise that, while their support and commitment may well be the impetus necessary to deliver a wide‐ranging strategy, its ultimate success may be dependent on their ability to deploy a suitable portfolio of resources and capabilities.

Originality/value

The study makes a major contribution in a number of ways. It provides one of the first attempts to measure the relationship between the drivers, scope and perceived success of e‐commerce strategies, and, in so doing, it delivers an objective comparison between those factors that affect the scope and the success of e‐commerce strategies. Moreover, important new measures of e‐commerce scope and success have been developed and deployed.
Preparing students for front‐line management
Authors: Clydesdale Greg , Tan John
Published: October 2009

Purpose

This paper attempts to reduce the gap between management education and practice. It emphasises day‐to‐day decisions that middle and lower level managers make. The purpose is to provide an education framework embodying a flexible approach to interpretation and solution creation, suitable for situations of ambiguity and uncertainty.

Design/methodology/approach

The paper examines the current state of tuition in management decision making, then provides a model that, when combined with practical exercises, helps trainees explore the type of problems managers confront on a daily basis.

Findings

The model guided students to think beyond problem definition to identify possible causes, and to think beyond the solution to the consequences of the solution. Use of class members as an education resource enabled a large number of interpretations of what might otherwise be considered “common sense”.

Practical implications

Undergraduate students often lack management experience but this paper argues that the use of real‐world examples with in‐built ambiguity can help prepare management trainees for a wide range of interpretations and create a mental “tool‐box” to better facilitate flexibility.

Originality/value

Non‐routine decision making at lower levels of management is an under‐explored academic activity. In an effort to create future leaders, business schools currently instruct on big issues such as strategy and organisational change. This paper argues that management education needs to prepare trainees for the type of problems they will face on a day to basis. To assist with uncertainty and ambiguity, students do not seek the “right answer”, but explore a broad range of interpretations.