bluuebunny/crossref_metadata_2025 huggingface dataset:
Acquisition and Value: The Ethical Audit
Authors: Malachowski Alan
Published: May 2006

Argues that hostile takeovers cannot be morally justified on
grounds which involve valuations sanctioned by prevalent interpretations
of The Efficient Market Hypothesis. Demonstrates that such
“valuations” are morally inadmissible on account of their
“circularity”. Recommends a case‐by‐case approach by way of
conclusion.
Auditing Acquisitions: Part 1 – Implementing
Acquisitions Strategies
Authors: Cook Roger
Published: May 2006

First of two articles outlining the role of Internal Audit (IA) in
acquisitions activity. The independence and objectivity of IA mean that
it can contribute significantly to acquisitions activity, provided it
has sufficient organizational status, and business awareness. In
screening acquisition candidates, scrutiny of the business environment
is as important as the analysis of results to date. The potential
“fit” between the prospective parent and the subsidiary
should be reviewed, as well as the suitability and readiness of the
acquirer to manage diversified activities. Acquisitions provide a
“high‐risk, high growth” path and IA should participate as
early as possible in preparations for diversification.
A Systems Theory Approach to the Internal Audit
Authors: Adams Michael B.
Published: May 2006

Describes how systems theory, and in particular “hard”
and “soft” systems modelling, can provide a framework for
the study of internal control and auditing inside organizations.
Concludes that useful empirical research and case study work can be
carried out using “hard” and “soft” systems
modelling. Such research should make a positive contribution to the body
of knowledge concerning the nature of the internal control and the
practice of internal audit in organizations.
Auditing Acquisitions: Part 2 – Post‐Acquisition
Review
Authors: Cook Roger
Published: May 2006

The second of two articles on the audit of acquisitions examines
“good practice” in the review by internal audit of newly
acquired subsidiaries. Control of acquisitions can be difficult to
achieve due to resistance from the subsidiary, and diffidence from the
parent. These barriers must be overcome to achieve improved corporate
performance. The approach recommended is to create a post‐acquisition
team in which internal audit should play a leading role. Three critical
areas need to be addressed to ensure effective control. Business systems
should be reviewed to verify that reliable management information is
produced, and costs contained. Remedial restructuring may be needed to
shorten communication lines, and create accountable business units.
Human resource management should ensure that suitable people are
appointed and motivated to run the company. Operational reviews should
subsequently ensure that operations are fully integrated, and that
original goals have been met.
The Audit Committee and Internal Audit
Authors: Cooper Barry J.
Published: May 2006

Audit committees have been established with varying success in
recent years. Although they should have a broad mandate to deal with a
range of corporate issues, the committees often concentrate primarily on
external audit reviews. This tendency can be addressed through the
development of a close relationship between the audit committee and
internal audit. The factors which will affect the internal auditor′s
ability to foster this relationship include competence, corporate
culture and positive thinking. Internal auditors have the opportunity to
influence the role of the audit committee and ensure maximum effect in
respect of good corporate management and control.
The Internal Auditor′s Relationship with the Audit
Committee
Authors: Rezaee Zabihollah , Lander Gerald H.
Published: May 2006

Gives examples of a number of organizations, committees, and
commissions which have promoted both internal auditing and audit
committees during the past two decades. Explores the need for a close
working relationship between the internal auditor and the audit
committee. Examines: (1) the evolution of both internal auditing and
audit committees; (2) the Treadway Commission recommendations regarding
the importance and role of audit committees and internal auditors; (3)
ways in which internal auditors can work with audit committees; and (4)
benefits gained from this relationship. Shows how, recently, internal
auditors have been transformed from a financial enforcer to a respected
member of the management decision‐making process, and audit committees
have also assumed more oversight responsibilities in the areas of
financial reporting and internal control. Thus, a close and effective
working relationship between the audit committee and the internal
auditor will be beneficial not only to the company which they serve but
also to society as a whole.
Incorporating Audit Firms in Hong Kong: Issues and Problems
Authors: Yam Stephen C. , Yam Phoebe W.
Published: May 2006

The Hong Kong Society of Accountants proposes to allow
incorporating audit practices in Hong Kong. Finds that auditors are
anxious about their increasing risk and the legal liabilities of their
work, believing that incorporation is the best method to protect their
interests. Many auditors believe that the profession should place the
public interests at the top but the interests of the profession should
also be protected. Therefore incorporation of the audit practice is
necessary in Hong Kong, but strict rules should be imposed to prevent
abuse. In addition, finds that clients are not concerned about this
issue. The bankers will give a lower value to the audited financial
statements issued by incorporated audit firms. In implementation, the
professional indemnity insurance and the minimal capital requirement
will become the key concern of auditors to incorporate their audit
firms.
Analysis of Auditors’ Perceptions and Over‐reliance on
Negative Information
Authors: Morris David E.
Published: May 2006

Research in both psychology and accounting indicates that humans,
in making decisions, resort to using decision strategies known as
heuristics. One heuristic of particular interest in the field of
accounting is that of anchoring and adjustment. Empirical research has
shown that subjects will sometimes bias judgements towards the anchor
even in situations where the anchor is of little value or is irrelevant.
Explains that the presence of a primary or recency effect in the context
of the anchoring and adjustment heuristic may be the existence of an
“internal anchor”. Combining these theories, hypothesizes
that auditors would use their initial mindset as an anchor. A laboratory
experiment indicated that auditors did employ the anchoring and
adjustment heuristic; they did have a negative internal anchor; and the
inertia effect could be used to predict whether a primary or recency
effect would be present in a particular likelihood estimation. The
results gave strong support for the idea that auditors place
over‐reliance on negative information. However, the results indicated
that students did not have an internal anchor, did not employ the
anchoring and adjustment heuristic and that the inertia effect was not
useful in predicting whether a primary or recency effect would be
present in a particular likelihood estimation.
Testing the Commitment to the Neutrality of Financial
Statement Information
Authors: Martens Stanley C. , McEnroe John E.
Published: May 2006

Investigates the commitment of various members of the US financial
community to neutrality in financial reports. The research design
involves five cases in which “GAAP‐condoned” non‐neutral
accounting improves a company′s accounting numbers. The populations
selected were accounting academics, public accountants, financial
analysts and controllers (or chief financial officers) of major
corporations. Finds no significant differences among any of the
populations as measured by their reactions to any of the five cases.
Also there is no evidence for a strong commitment to neutrality on the
part of the respondents. Rather, suggests some slight approval for
accounting practices which generate favourable numbers and have no
adverse impact on a company′s cash flows.
Emerging Dimensions of Audit Accountability: A Case Study
of Public Enterprise Management and Efficiency Audit in India
Authors: Singh Batra Gurdeep , Kaur Narinder
Published: May 2006

Proper and effective control through audit is necessary in the case
of public enterprises as the funds invested in them do not belong to
those who manage the affairs of these enterprises. That is why it is
important that their financial operations are subjected to severe
scrutiny. Examines the problems of audit control of public enterprises,
which would indicate an insight into the legal framework of audit
accountability and the deviations emerging there from in actual
practice. Government auditors do not have sufficient appreciation of the
commercial nature of the public enterprises, and too detailed and
continuous audit dampens the initiative of enterprising managers,
forcing them to adopt a more cautious approach and restricting the scope
of delegation of powers. In some cases the Comptroller and
Auditor‐General is the sole auditor, and in other cases he performs the
superimposed audit in addition to the audit by the professional auditor.
Therefore, finds that audit control over public enterprises varies from
case to case, and the CAG should interpret this power according to the
need of situation, and there should be external efficiency audit for
public enterprises.
Using Experts for Detecting and Litigating Computer Crime
Authors: Rushinek Avi , Rushinek Sara F.
Published: May 2006

Whilst the development of a crime‐proof computer operating system
seems very unlikely, more could be done to deter, discover, litigate and
punish computer criminals. Because of the limited sophistication of
security devices, experts shy away from them, while managers and
attorneys (unaware of their limited sophistication) refrain from using
security devices either because of their high cost or in the erroneous
belief that computer crime is a low risk. To control computer crime, the
computer experts should assist both management and the legal community,
especially where management loosely carries out the existing policies,
procedures, and preventive controls, giving a false impression of high
security which makes it even more difficult to discover and gather
evidence of crime.
The Maxwell Interview
Authors: Vinten Gerald
Published: May 2006

An account of some of Robert Maxwell′s criminal business
activities, first brought to light in the 1970s when the Department of
Trade investigated Pergamon, and their repercussions into the 1990s with
the prosecution by the Serious Fraud Office of six individuals in
connection with Mirror Group Newspapers – and in the impoverished
lives of the pensioners from whom he stole.
The Trust Factor
Authors: Cassola George A.
Published: May 2006

Is an employee an insider or an outsider in relation to the
business he/she works in? If a director leaves the running of an entire
job in the hands of one trusted employee, should he be praised for his
sense of motivation and his ability to curtail costs, or should he be
censored for breaking the rules of internal control? Excessive trust of
an employee, or of a consultant, opens up the way to fraud and possibly
negligence. The fact that fraud or error does not occur is no defence of
an internal control system that lends itself to abuse and misuse.
Discusses four cases in which employees or consultants enjoyed freedom
in their handling of computer systems and, either through fraud or
incompetence, caused, or could easily have caused, losses for the
companies employing them.
Marketing to the baby bust generation
Authors: Herbig Paul , Koehler William , Day Ken
Published: May 2006

Examines the implications of the Baby Bust generation, the post
baby boom generation of American society, on marketing. Describes the
Baby Bust generation and provides the authors′ views of the marketing
implications resulting from this phenomenon. Also provides
recommendations to marketers on how better to market to the Baby Bust
generation.
Senior citizen discount programs: which seniors to target and why
Authors: Spiller Lisa D. , Hamilton Richard A.
Published: May 2006

Explores the use of senior citizen discount programs and asks who
uses these programs and for what products and services. Reports on a
study of female consumers 65 years and older conducted in a midwestern
US city. Demonstrates that a segmentation approach based on product type
is desirable inmarketing to older consumers. Discusses some potential
bases for segmentation.
Effective use of advertisements promoting sale prices
Authors: Fraccastero Katherine , Burton Scot , Biswas Abhijit
Published: May 2006

Draws from various theoretical bases and empirical research to
offer managerial recommendations concerning the communication of sale
price information in advertisements. Addresses the manner in which the
manipulation of price cues, semantic cues and product cues in an
advertisement can enhanceperceptions of utility via increases in the
internal reference price, the perceived value implied by the offering
price, and perceptions of product quality.
Differentiation through customer involvement in production or delivery
Authors: Song Jae H. , Adams Carl R.
Published: May 2006

Seeks to expand managers′ awareness of the opportunities available
for differentiating their products by increasing or decreasing the
customer′s involvement in production or delivery. Presents a specific
method for identifying opportunities for participation differentiation.
Also seeks to clarify the managerial impacts that result from using
customer involvement as a part of the production of delivery process.
Strengthening coupons offers by requiring more from the customer
Authors: Porter Arthur L.
Published: May 2006

Reports the experiment conducted by a direct mail company to
determine whether a free gift offer would generate incremental sales.
Finds that packet mailed with a coupon generated more sales than the
control packet (no coupon), and finds that the third packet, in which
the coupon offer was coupled with a requirement that the customer
complete a questionnaire, generated significantly more sales than the
coup alone. Claims that further research is required to determine
whether the results would be similar for coupons delivered by methods
other than direct mail.
Strategies for environmental advertising
Authors: Davis Joel J.
Published: May 2006

Considers reasons why consumer response has, at best, been mixed
with regard to “Green” marketing. Proposes reasons why
consumer response has not been overwhelmingly positive and then, based
on a review of key research findings, presents guidelines for the
development of three components of environmental product advertising:
the specificity of the environmental claim, the level of emphasis given
the environmental claim and the context for presenting the claim.
Consumer market beliefs and their managerial implications: an empirical examination
Authors: Alpert Frank
Published: May 2006

Empirically examines important general beliefs consumers have about
products and marketing. Shows results from a survey of 458 consumers
about the degree of consumer endorsement for 20 key market beliefs.
Discusses these results in terms of implications for managers.
Strategic green marketing
Authors: McDaniel Stephen W. , Rylander David H.
Published: May 2006

Argues that “Green Marketing” is taking shape as one of
the key business strategies of the future, and that the increasing
environmental consciousness makes it incumbent on consumer marketers not
just to respond to it, but to lead the way in environmental programs.
Sets forth the need and recommendations for incorporating environmental
concerns into strategic marketing planning of the organisation.
Husband‐dominant, wife‐dominant, joint: a shopping typology for baby boom couples
Authors: Lavin Marilyn
Published: May 2006

Argues that to design optimal product, promotion, pricing and
distribution strategies, marketers of goods and services used by married
couples must understand how spouses allocate shopping responsibilities.
Assesses how married couples actually have altered their attitudes about
the allocation of household purchase responsibilities and suggests to
marketers strategies appropriate to the changes.
Gerontrographics: a scientific approach to analysing and targeting the mature market
Authors: Moschis George P.
Published: May 2006

Presents a new way of segmenting the mature market. Develops a
segmentation model based on research in various disciplines and uses
data from several studies to validate it. Suggests that the model is
more effective than some commonly used approaches, not only in
identifying prime segments for products and services, but also in
suggesting viable marketing strategies for reaching specific segments of
older consumers.
Evaluating the US male homosexual and lesbian population as viable target market segment: review with implications
Authors: Fugate Douglas L.
Published: May 2006

Applies four market segmentation criteria to the homosexual
population. Determines that the homosexual community does not yet
sufficiently satisfy these expectations in many product markets and that
it is unlikely that any marketing changes will occur in the near future.
Yet suggests that marketers should consider homosexuals as part of their
contingent marketing strategy.
Advertising practices for self‐image projective products in the New Europe: a print advertising content analysis
Authors: Seitz Victoria A. , Johar J.S.
Published: May 2006

Analyses the advertising content of three self‐image projective
products (perfume, cosmetics, and women′s apparel) in the UK, German,
French, Spanish, and Italian editions of Vogue magazine. Tests
for the degree of standardisation versus localisation of the advertising
of these products. Suggests that marketers/advertisers standardise
perfume advertisements to a greater degree and apparel to a lesser
degree.
Growth Industries: Past, Present, and Future
Authors: Starry Claire , McGaughey Nick W.
Published: May 2006

Updates previous studies, in which growth industries were examined
in order to understand patterns of growth and identify ways to predict
future growth industries. Evaluates the fastest growing industries of
the late 1980s and early 1990s and analyzes the ways that economic,
technological, and international factors will affect these and other
growth industries through the remainder of the 1990s. Business marketers
can use this information to understand better their customers′ prospects
and the outlook for their customers′ customers.
Export Benchmarking: EXPORT PRACTICES ASSOCIATED WITH
SUPERIOR PERFORMANCE
Authors: Crespy Charles , Miller Van , Becker Thomas
Published: May 2006

Benchmarking is the process of identifying business practices that
lead to superior performance. This is done by searching out those firms
which are clearly the best at a particular endeavor. In exporting, the
best firms have won the presidentially‐conferred “E” Award.
Offers an initial step toward benchmarking the practices of 73 of these
award‐winning exporters. Indicates that there are four quite diverse
strategies employed by superior exporters. Two are customer focused and
two are not. Each strategy is built on the competitive strengths of the
individual firms.
Business‐to‐business Service Marketing: HOW DOES IT DIFFER
FROM BUSINESS‐TO‐BUSINESS PRODUCT MARKETING?
Authors: Gordon Geoffrey L. , Calantone Roger J. , di Benedetto C. Anthony
Published: May 2006

Business‐to‐business service marketing has received comparatively
less attention in the academic literature than business‐to‐business
product marketing; much of the service marketing literature discusses
the ways in which services and products are different. Compares service
marketing to product marketing in the industrial sector from the
perspective of customer value creation. Results of a study of managers
in the telecommunications industry provide some insight into criteria
used by customers to evaluate services and products. According to the
results, more similarities than differences exist between service and
product marketing in the industrial sector. Managerial implications of
this finding are presented.
The Enigma of Cooperative Advertising
Authors: Roslow Sydney , Laskey Henry A. , Nicholls J.A.F.
Published: May 2006

Cooperative advertising is intended for the mutual benefit of
channel partners. Shows that manufacturers and dealers/distributors in
the boating industry view this marketing activity very differently.
Manufacturers see no connection between cooperative advertising and
other aspects of the relationships with their dealers. On the other
hand, dealers relate their views of cooperative advertising to other
facets of their relationships with manufacturers. Consequently, when
there is conflict over cooperative advertising, it is liable to have a
negative effect on other arrangements that dealers have with
manufacturers. Manufacturers may not understand how negativity creeps
into other relationships between dealers and themselves.
Strategic Marketing and New Product Development
Authors: Aaby Nils‐Erik , Discenza Richard
Published: May 2006

Two trends confront managers in the 1990s. Technology will become
increasingly important, and firms will tend to become more
“market‐oriented”. This will pose considerable challenge to
managers responsible for the development and commercialization of new
products. Argues that traditional approaches will not work because
time‐to‐market will have to be reduced, product technology content will
have to be increased, and competitive intelligence will have increased
impact on development efforts. Discusses traditional approaches to
product development and commercialization and presents a model which
integrates engineering concepts and market‐oriented perspectives.
Activity‐based Costing: An Emerging Tool for Industrial Marketing Decision Makers
Authors: Stevenson Thomas H. , Barnes Frank C. , Stevenson Sharon A.
Published: May 2006

Activity‐based costing (ABC) is widely proclaimed to be
revolutionizing the way in which costs are allocated in business.
Instead of allocating overhead costs on volume‐related bases ABC
allocates costs directly to products based on activity
“drivers”. Since it is activities which “drive”
costs, the belief is that understanding what causes costs will provide a
more accurate measure of the true cost of a product. This has direct
application to industrial marketing decision making, but the marketing
literature is virtually devoid of its mention. To fill this void this
article first describes ABC and shows shows how changes in the cost
structure of US industry have led to the need for a new approach to cost
allocation. Next, presents case histories which describe the payoffs
which have accrued to industrial marketers who have pioneered in the
application of this new method. Then, outlines procedures for
implementing ABC. Finally, presents numerical examples which demonstrate
the effect of ABC on cost allocation and profits.
Measuring Service Quality in the Business‐to‐business Context
Authors: Kong Raymond , Mayo Michael C.
Published: May 2006

Develops a model of the service delivery process in the
business‐to‐business context which extends the well‐known Gaps Model and
accounts for major differences between the provider/consumer model and
business‐to‐business relationships. Describes ongoing efforts to measure
service quality in different business‐to‐business settings and contrasts
them with the SERVQUAL approach. Also describes a new approach for
creating business‐to‐business relationships as well as implications for
managers given the task of creating a competitive advantage through a
service quality initiative.
Potential Malpractice Lawsuits
Authors: Jarvis Susan S.
Published: May 2006

Highlights the fact that whereas, until recently, defendants in
professional malpractice lawsuits were typically accountants, attorneys
and physicians, potential liability for malpractice is now faced by
marketing research professionals, as a result of their increasing
involvement in their clients′ decisionmaking processes. Argues that the
researcher′s strongest defense would be adherence to formally recognized
research standards adopted by the marketing profession. Addresses the
question: what is professional malpractice? Describes how it may occur
in marketing research, what the new duties of the marketing research
professional should be, and how professional standards could help
researchers to defend malpractice claims.
Salesforce Quality
Authors: Ellis Brien , Anne Raymond Mary
Published: May 2006

It is rarely acknowledged that salespeople occupy a unique position
as a contact between the customer and the firm, and therefore a plan for
salesforce quality can reap considerable benefits. Presents and
discusses a framework designed to improve salesforce quality in specific
areas and as a whole. Its dimensions include persistence, reliability,
integrity, desire and empathy (PRIDE), teamwork, research, learning,
change, leadership, and service. Concludes that once salesforce quality
has been achieved, many of the same concepts can be applied throughout
the organization.
Pricing Behavior in Industrial Markets
Authors: Morris Michael , van Erkom Schurink Corine
Published: May 2006

Assesses the extent to which environmental turbulence is affecting
the pricing behavior of industrial marketers. Introduces a conceptual
model, based on a review of the available literature, in which pricing
behavior is the result of changing dynamics in the external environment
of firms. Assumes that price itself includes multiple dimensions which
combine to form an overall strategy. Describes the results of a survey
of a cross‐section of firms in South Africa. Draws a number of
implications for theory and practice.
Trade Shows: What Do the Exhibitors Think? A PERSONAL
SELLING PERSPECTIVE
Authors: O′Hara Bradley S. , Herbig Paul A.
Published: May 2006

Although arguments – both pro and con – can be
constructed regarding trade shows, evidence suggests that enhancements
to these events may be necessary. Reports an exploratory study, in which
exhibitors at an industrial regional trade show were queried concerning
potential improvements to trade shows and the perceived impact of these
changes on the elements of the personal selling process. Results
demonstrate that attendee quality, attendee quantity and measuring trade
show results should be increased. Although the net effect of these
changes, in concert with nine others examined, would be to impact
positively all aspects of the personal selling process, the exhibitor′s
ability to establish goodwill with customers would significantly improve
relative to all other personal selling dimensions. Additionally,
significant improvements to communicating, intelligence gathering and
prospecting would be achieved relative to selling and servicing.
Green Marketing Begins with Green Design
Authors: Bhat Vasanthakumar N.
Published: May 2006

Since inputs, manufacturing processes, distribution, use and
disposal methods are decided during the design stage, any company
venturing out with a green marketing program must start with green
design. Presents source reduction and waste management strategies to cut
down wastes, and also presents a method to compare green design
alternatives which can provide designers with guidance to select
superior designs. As a product must meet several criteria, suggests a
concurrent rather than sequential product development approach.
Concludes with tips for top management to improve green design in their
organizations.
Customer Partnering — Suppliers' Attitudes and Market Realities
Authors: Fram Eugene H. , Presberg Martin L.
Published: May 2006

Reports on an exploratory study (mail survey) of industrial
supplier satisfaction with the purchasing partnership format and how
these agreements can relate to current market conditions. The respondent
sales managers had very positive attitudes toward, and expectations
from, purchasing partnerships. For some, these partnerships appear to be
the only way to compete in an unstable market. It appears that the
responsibility for keeping the arrangement mutually profitable is that
of the supplier. It also seems that top managers will have to be more
involved with these accounts because of the large sales volumes
generated by each. The suppliers reported a need for a better flow of
information from buyers which can be facilitated by a purchasing
partnership. The major partnership challenges for suppliers are to
maintain fair profit margins for themselves and to build buyer loyalty
so that competitors cannot interrupt the relationship.
Benefits of Domestic Vertical and Horizontal Strategic Alliances
Authors: Ricks James E.
Published: May 2006

Develops the benefits of both horizontal and vertical domestic
strategic alliances to meet the challenge of growing international
cartels and the Japanese keiretsu. Looks into the crises which
force a new paradigm to be considered. The paradigm, which should guide
the development of channel marketing theory, must use both economic and
non‐economic concepts. Discusses the economic political paradigm concept
which brings the issue of relationships into consideration. The Japanese
concept of zaibatsu, or the modern version keiretsu, is
built around relationships. Domestic industries may have to adopt a
version of these concepts to compete in fierce international markets.
Lists eight benefits of strategic alliances and develops a matrix for
measuring strategic alliances for further consideration.
Marketing business services in Central Europe: the
challenge: a report of expert opinion
Authors: Lunsford Dale A. , Fussell Bradley C.
Published: May 2006

Identifies several unique challenges facing Western firms in
marketing business services in the economies of Hungary, the former
Czechoslovakia, Poland, the former East Germany and Russia. Derives
several managerial recommendations to meet these challenges. Identifies
experts on these economies and employs a modified Delphi technique to
identify expert recommendations for constructing a business services
marketing strategy targeted to Central Europe.
Building a competitive advantage for service firms:
measurement of consumer expectations of service quality
Authors: Clow Kenneth E. , Vorhies Douglas W.
Published: May 2006

Reports on research into measurement of consumer expectations.
Examines the stability of consumer expectations and considers whether
the measurement of expectations should occur before or after the service
encounter. Discusses the measurement issue as a way of building
competitive advantage by meeting consumer expectations of the service.
Marketplace success factors for new financial services
Authors: Easingwood Christopher J. , Storey Christopher D.
Published: May 2006

Examines the effects of service offered on the success of new
customer financial services in the United Kingdom. Shows that previous
research has concentrated on the new product process ignoring what are
termed direct factors (characteristics that affect the interaction
between the service offered and the consumer). Finds that a number of
characteristics describing the service core and the augmented service
offering are highly correlated with success.
Service quality attributes and choice behaviour
Authors: Richard Michael D. , Allaway Arthur W.
Published: May 2006

Addresses two shortcomings of service quality empirical research.
Investigates the importance of service quality as a predictor of actual
choice behaviour and examines the importance of process and outcome
quality attributes as predictors of choice. Uses regression analysis to
investigate the importance of service quality attributes on choice.
Suggests that consumers utilise multiple process and outcome quality
attributes in their choices.
Marketing services that compete with goods
Authors: Roy Dholakia Ruby , Venkatraman Meera
Published: May 2006

Argues that in today′s competitive marketplace, service providers
have to compete with goods marketers in addition to other service
providers in contexts where different brands of tangible goods serve as
substitutes for services. Examines various mixed choice sets composed of
goods and services alternatives. Describes various kinds of mixed choice
sets and lists various factors that transform them. Draws implications
for service providers for dealing with choice sets differing in the
market position of services vis á vis goods alternatives.
Consumer evaluation processes in a service letting
Authors: Friedman Margaret L. , Smith Lois J.
Published: May 2006

Tests, through a child care choice survey, a number of hypotheses
put forward by Zeithaml concerning the process of consumer search for
services. Finds that personal sources of information about services are
far more important to buyers than are mass media sources, that consumers
limit their search to one or two service providers, that price and
physical attributes of services are less important in choice than
experiential, abstract qualities, and that consumers do not generally
switch providers voluntarily.
Tangibilizing the intangibles: some strategies for services
marketing
Authors: Reddy Allan C. , Buskirk Bruce D. , Kaicker Ajit
Published: May 2006

Focuses on “tangibilizing the intangible” as a key to
success in services marketing and presents various issues related to
this topic. Argues that consistency in maintaining quality is very
important and that further research is required.
From customer to competitor: consumer cooption in the
service sector
Authors: Fodness Dale , Pitegoff Barry E. , Truly Sautter Elise
Published: May 2006

Discusses the circumstances under which a firm′s customer can
become its competitor. Examines the threats posed by consumer cooption
and the conditions under which customer‐to‐competitor role switch
presents a firm with opportunities. Explores these opportunities within
the context of the travel and tourism industry.
Selling services: a contingency model
Authors: Buttle Francis A.
Published: May 2006

Presents a services selling model which acknowledges the unique
difficulties faced by service sector salespeople. Identifies two classes
of activities as having significant input to the success of service
salespeople. Remedies some deficiencies of an earlier model and provides
an improved normative framework for further testing and development.
Evaluating the effectiveness of interactive marketing
Authors: Maru File Karen , Prince Russ Alan
Published: May 2006

Demonstrates that quantity of provider/customer interaction –
specifically interaction intensity and information intensity – is
associated both with satisfaction and repurchase intentions, by studying
224 high net worth buyers of two banking services. Lends additional
support to the field of interactive marketing.
Quality improvements in a services marketing context
Authors: Gilmore Audrey , Carson David
Published: May 2006

Focuses on the issue of how to improve quality in marketing with
references to a services context. Offers a definition of Services
Marketing and Quality in Marketing and attempts to match the dimensions
of both by way of a Holistic Model for quality improvement in a services
context. Applies model to a services marketing situation, namely the
Stena Sealink company′s attempt at improving the quality of its
marketing offerings.
Service quality in a retail channel system
Authors: Glynn Mangold W. , Faulds David J.
Published: May 2006

Focuses on quality service issues as they relate to channel retail
systems, providing insights into the type of channel systems rewards
that are given to distributors that produce superior service quality,
and providing insights into the determinants of service quality in
retail channel systems. Examines the relationship between retailers and
consumers in the consumer beverage industry. Provides implications for
managers and researchers.
Mood and the service customer: review and propositions
Authors: Knowles Patricia A. , Grove Stephen J. , Pickett Gregory M.
Published: May 2006

Examines the role of the mood state that one brings to a service
encounter and its effect on behaviour. Provides a broad overview of both
mood effect and service encounter literature to arrive at a set of
propositions linking the two. Offers implications for services marketers
and directions for further research.
Keeping the Traffic Moving: The Singapore Experience
Authors: Doli Joan‐Cluen
Published: May 2006

Singapore has managed its traffic so well that it moves even during
peak hours. How did the Republic manage it? Identifies the various
strategies and instruments applied by Singapore, and assesses the
outcome of the Republic′s effort in keeping the traffic moving. Also
explores the transferability of the Singapore model.
Managing the Impossible: How District Managers Are
Effective in India
Authors: Paton Richard , Goel Anurag
Published: May 2006

Based on a study of the management requirements and challenges of
the position of district magistrates in India. Determines what makes
district magistrates effective. The study was based on interviews and
workshops involving dozens of district magistrates. Illustrates that
even the most impossible and complex management jobs can be done
effectively if district magistrates have the skills and experience to
carry out some key functions and roles.
A Case of Arrested Development? Some Consequences of
Inadequate Management in the British Police
Authors: Ackroyd Stephen
Published: May 2006

The unreflective adoption and use of technology by the police,
combined with inadequate management, have helped to cause decline in the
relations between the police and the public in Britain. Divides the
recent history of the police into four periods: “traditional
policing” (1945‐1960); “mechanized policing”
(1960‐1972); “fire brigade policing” (1972‐1985); and
“contemporary policing” (1985‐present). Traces the impact of
technology on police practice and the contribution of management for
each period. Argues that the development of reactive policing, following
the adoption of cars and radios, disrupts the traditionally stable
relations between the police and the public, and this is made worse by
the administrative centralization subsequently adopted. The result has
been widespread resentment of the police, and in some communities
organized resistance to their initiatives. In the contemporary period,
there are only the beginnings of the development of suitable management
practice.
Gender Sensitivity in Public Management Education in Africa
Authors: Ayeni Victor
Published: May 2006

The focus on women and gender‐related issues is clearly one of the
most important concerns of development administration today. Against
this background, examines the problem of ensuring that gender issues are
fully incorporated into management education in Africa. The discussion
elaborates on why and in what direction and strategies African
universities, defined as the centre of the intellectual concerns raised,
should take on the matter. Existing theories do not provide clear
guidelines. Hence proposes some alternative possibilities based on the
principle of representation and decentralized administration. It is
noted that the challenge of sensitizing public management education in
Africa to gender concerns is not solely an intellectual one. It has
political elements too. In effect, therefore, it is important to
reiterate the need to guarantee all relevant social groups′ meaningful
participation in the development process.
Appointing Planning Consultants: The Case of UK Local
Authorities
Authors: Mitchell V.W.
Published: May 2006

Covers the reasons why planning consultants are employed and gives
some indication of what and who is involved in the buying decision.
Examines the risks perceived by local authority officers and details the
many ways in which these officers attempt to reduce the risk of an
unsatisfactory appointment. An unsatisfactory appointment may cause
psycho‐social loss, financial loss and time loss to the purchasers, as
well as financial, time and possible psycho‐social loss to the
organization. The information is taken mainly from secondary sources and
a series of 20 in‐depth interviews.
The Perception of Uncertainty in Budgetary Decision Making
Authors: Ibrahim M.M.
Published: May 2006

Aims to explore the nature of uncertainty in budgetary decision
making in three local authorities in the UK (Staffordshire, Shropshire
and Derbyshire). Results show that these authorities have been
experiencing great uncertainty during the 1980s. The source of such
uncertainty is traceable to the effect of Central Government policies
and the general economic conditions of the 1980s.
A Note on Civil Service Personnel Policy Reform in
Sub‐Saharan Africa
Authors: Adamolekun Ladipo
Published: May 2006

Reviews the crisis of the inherited career Civil Service system in
Sub‐Saharan African countries and argues for a small career service that
would be adjusted to the imperatives of a market economy and political
pluralism. Concludes with suggestions on the rationalization of
employment and pay, the enhancement of efficiency and productivity and
capacity building.
Key Elements in Managing Airports: The Policy Environment
and Increasing Efficiency
Authors: Inamete Ufot B.
Published: May 2006

Groups all airport activities into three broad divisions –
administration, operations and technical services. Shows that airport
organizations operate in a highly dynamic policy environment which has
economic, political and social dimensions. Suggests that airports and
all these elements have a mutual impact on each other, and that airports
should be sensitive to, and carefully manage, such impacts to enhance
the former′s smooth and efficient functioning. Sees changes in the
ownership profile of airports as being important in making airport
organizations more efficient. Such changes may be in the form of
privatization, contracting out some airport activities to private firms,
combined public and private ownership of airports, increased autonomy
for government‐owned airports, the creation of holding corporations,
commercialization and the creation of competitive dynamics for
government‐owned airports. Considers the airport policy‐making body and
airport manager to be vital instruments in the drive towards more
efficiency. Suggests also that the creation of airport policy‐making
bodies that provide quality policies, and the selection of highly
qualified airport managers, are important factors in encouraging
efficiency.
The Prison Service and Executive Agency Status – HM
Prisons plc?
Authors: Black John
Published: May 2006

On 1 April 1993 the Prison Service in mainland Britain acquired an
agency status. This is in conjunction with increasing news of
contracting out of services and outright privatization. Raises the
questions of whether the whole concept of agency status is a prelude to
privatization; what the implications are for industrial relations; and
is it part of the plan to marginalize the Prison Officers′ Association
(POA)? Concludes that the change of emphasis to agency status will not
address the current penal crisis in Britain.
Quality Progress in UK Social Services Departments: An
Exploratory Study
Authors: Isgrove Robert , Patel Anoop
Published: May 2006

The introduction of quality in the public sector has received scant
attention, particularly in the area of local authority social services
departments. Examines the state of quality progress in social services
departments throughout the UK. Findings are reported which suggest that
several social services departments are taking on board the concept of
quality and the implementation programmes thereby produced. However,
some are in the slow track and a proposed implementation blue‐print is
put forward.
Using Management Learning Contracts in My MBA: Part 2
Authors: Pascoe Kenneth M.
Published: May 2006

Describes the use of management learning contracts (MLC) for an MBA
degree. While Part 1 described setting up the learning contract, Part 2
reports on the concepts, activities and assessment of learning taking
place.
Aligning Executive Training with Strategy: Promoting
Strategic Change in a Turbulent Environment
Authors: Michael James
Published: May 2006

In‐depth interviews were conducted with training officers in
various high‐tech firms to identify how senior‐level training programmes
were aligned with organizational strategy. The survey revealed many
similarities of practices among the firms: there was a general belief
that executive training acts as a vehicle of change; a supportive
organizational climate and the commitment of top executives existed; an
emphasis on identifying organizational needs over individual needs; and
the use of state‐of‐the‐art training technologies were employed.
Discusses future directions of executive training and offers practical
suggestions to firms considering devising their own executive training
programmes.
Corporate Transformation and Business Process
Re‐engineering
Authors: Coulson‐Thomas Colin J.
Published: May 2006

The need for more flexible and responsive organizations, and the
potential of networks technology, are generally accepted. Argues,
however, that the desire for corporate transformation is not always
matched by an understanding of how to bring it about. In many
organizations there is a considerable gap between intention and reality.
People need to be equipped to assess, re‐engineer, and support with
appropriate technology the key business processes that contribute most
to customer satisfaction and corporate objectives. This requires new
attitudes and additional techniques. Without this understanding
organizations are unlikely to obtain the full benefits of investments in
IT.
Executive Need Appraisals Too
Authors: Longenecker Clinton O. , Gioia Dennis A.
Published: May 2006

Some research suggests that the higher a manager rises, the less
likely it is that the manager will receive quality feedback. Reports on
a survey which shows that executives want feedback. Several fallacies
about appraisal are outlined before a case (or appraisal) is presented.
Training Managers for International Assignments
Authors: Sullivan Sherry E. , Tu Howard S.
Published: May 2006

Up to 40 per cent of expatriate managers terminate their
assignments early. Each failed expatriate assignment costs a company
between $50,000 and $150,000. Proposes to examine who
should be trained for international assignments and to review the five
major training programmes typically used by organizations. Offers
practical suggestions for improving the training of expatriates.
What Makes a Good Leader? The Role of Communication
Authors: Spinks Nelda , Wells Barron
Published: May 2006

A set of five competences characterizing successful leaders was
identified through research by Warren Bennis in the 1980s. Reports a
survey asking college of business students and their professors how they
ranked the importance of these competences. There was no significant
difference between students′ and professors′ rankings.
Improve MBAs to Meet the Needs of Production and Operations
Management
Authors: Patterson Shirley , Helms Marilyn M.
Published: May 2006

MBA programmes cannot escape changes; they must expand their
curriculum to allow future managers to cultivate skills necessary to
compete in a highly technical international environment. When managers
lack fundamental skills the whole organization suffers. Outlines other
changes that need to occur in MBA programmes to arm potential managers
with the critical skills needed to guide businesses back to more
productive manufacturing growth. Industry and business schools working
together can overcome the shortcomings of future management and provide
them with the necessary tools to meet successfully the needs of
production and operations management.
Management Development: British Style
Authors: Cianni Mary
Published: May 2006

Presents an American view of how British corporations have renewed
their efforts to improve the development of managers. Examines
management development practices at five corporations to identify the
kinds of programmes being instituted to enhance managers′ skills. The
results reveal some common practices which attempt to link management
development to organizational goals. Priorities range from individual
change as the principal purpose to corporate pay‐offs as the primary
objective. All programmes suffer from a lack of concrete measurement to
determine if these objectives are being met.