bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate heritage identities, corporate heritage brands and the multiple heritage identities of the British Monarchy
Authors: Balmer John M.T. 
Published: September 2011

PurposeThis article scrutinises the nature and salience of corporate heritage identities via the lens of the British Monarchy. A corporate heritage identity framework is introduced. The heritage identity construct is positioned vis‐à‐vis other related constructs such as nostalgia, tradition, and custom.Design/methodology/approachAn embedded case study informed by desktop research and a literature review of the British Monarchy and by an empirical‐collaborative study on the Swedish Monarchy. The paper is also informed by the literature on heritage and other historically‐related constructs.FindingsThe notion of relative invariance is introduced. The latter is important since it explains why heritage identities can remain the same and yet have changed, namely: The Relative Invariance Notion. Corporate heritage identities and brands are invested with special qualities in that they are a melding of identity continuity, identity change and are also invested with the identities of time (times past, present and future). Heritage identities are an accretion of various identities, which are variously linked to institutions, places, cultures, and to time frames. The notion of Institutional Role Identities is introduced. The study suggested that heritage identities have multiple institutional role identities. These identities can be utilised in various contexts and for a variety of purposes: this might account for their strength. One explanation of why heritage identities are powerful is because they meet customer and stakeholder needs by encapsulating and, importantly, by giving identity. Heritage identities, potentially, are an important dimension of a group's collective memory.Practical implicationsA revised corporate heritage identity framework relating to the British Monarchy is introduced. The model can be adapted so as to appraise our comprehension of corporate heritage identities in more general institutional contexts. The importance of bi‐lateral institutional and stakeholder trust to the framework and the need for (institution) heritage authenticity – or perceived authenticity – and stakeholder affinity are noted.Originality/valueThe paper focuses on heritage identities in institutional contexts and a distinction is made between corporate heritage identities and corporate heritage brands identities.
Brand heritage and the renaissance of Cunard
Authors: Hudson Bradford T. 
Published: September 2011

PurposeBrand heritage is an emerging concept within the marketing discipline, which suggests that the historical status of older companies is often explicitly linked to their brand identity and consumer appeal. The aim of this paper is to illustrate and validate this concept.Design/methodology/approachThis paper provides a profile of the Cunard Line, which offers limited evidence to support prior conceptual work by other scholars. The paper uses historical research methods to illustrate the principles of brand heritage within a specific circumstance.FindingsHeritage is central to the brand identity of Cunard and was a significant factor in the recent turnaround of the company. This paper demonstrates the nature and power of the brand heritage concept, even within a future‐oriented repositioning effort.Research limitations/implicationsAlthough the example of Cunard validates the brand heritage concept in a specific instance, it does not offer evidence that brand heritage is a universal phenomenon.Practical implicationsBrand heritage should be included within the repertoires of marketing strategists and brand managers. Executives of older companies should be aware of this approach and should consider the potential to exploit heritage for competitive advantage.Originality/valueThis paper offers original research to support prior conceptual scholarship on the emerging topic of brand heritage.
Old fossils and accounting history
Authors: Bisman Jayne 
Published: September 2011

PurposeThis poem aims to present a satirical critique and a defence of the role of accounting historians.Design/methodology/approachThe approach takes the form of traditional Italian ottava rima poetic form of the thirteenth and fourteenth centuries. This features eight‐line stanzas with six, 11‐syllable (hendecasyllable) lines of alternating rhymes, concluding with a rhyming couplet.FindingsThe work explores common stereotypes and misconceptions about accounting historians and addresses these by explaining the value of the accounting historian in providing “insights into accounting's present and future through its past”.Originality/valueBy using a poetic form developed around the time (and place) of the “birth” of double entry accounting, there is a resonance of form with theme, given the focus on the endeavours of accounting historians.
Influence of organizational culture on quality healthcare delivery
Authors: Carney Marie 
Published: September 2011

PurposeThe purpose of this paper is to identify if aspects of organizational culture may indicate a new terrain in the cultural influences‐quality healthcare relationship. This research stems from the author's belief that viewing the role of head of department or directorate as pivotal to health care management is critical to health care planning and quality healthcare delivery.Design/methodology/approachInterviews were undertaken among 50 professional clinician and non‐clinician managers working in the role of head of department, in acute care hospitals in Ireland. The sample was drawn from the total population of 850 managers, utilized in a previous survey study.FindingsOrganizational culture is more complex than was previously thought. Several cultural influences such as excellence in care delivery, ethical values, involvement, professionalism, value‐for‐money, cost of care, commitment to quality and strategic thinking were found to be key cultural determinants in quality care delivery.Research limitations/implicationsHealth care managers perceive that in order to deliver quality focused care they need to act in a professional, committed manner and to place excellence at the forefront of care delivery, whilst at the same time being capable of managing the tensions that exist between cost effectiveness and quality of care. These tensions require further research in order to determine if quality of care is affected in a negative manner by those tensions.Originality/valueOriginality relates to the new cultural terrain presented in this paper that recognizes the potential of health service managers to influence the organizations' culture and through this influence to take a greater part in ensuring that quality health care is delivered to their patients. It also seems to be important that value‐for‐money is viewed as an ethical means of delivering healthcare, and not as a conflict between quality and cost.
Cost‐analysis of nutrition support in patients with severe acute pancreatitis
Authors: Mutch Kelly L. , Heidal Kimberly B. , Gross Kevin H. , Bertrand Brenda 
Published: September 2011

PurposeThe purpose of this research was to assess the preferred route of nutrition support (enteral versus parenteral) for treatment of severe acute pancreatitis in the acute care setting. Further, in cases when enteral nutrition is the preferred route, is nasal‐bridling a lower‐morbidity and cost‐effective method?Design/methodology/approachA retrospective review of pre‐existing data from an 870‐bed hospital system. Medical records were reviewed via an online database system (n=25\; patients) with severe acute pancreatitis. Length of stay and cost were analyzed.FindingsMore patients received TPN versus the nasal‐jejunal (post‐pyloric) tube feeds group. No significant relationship was found between total cost and number of co‐morbidities or between either of the two treatment groups. However, a medium to large effect size was shown which could indicate a significant relationship in a larger sample size.Originality/valueThe findings of this research add to the literature already available and will be of interest to those who specialize in this area.
Exploring effects of online shopping experiences on browser satisfaction and e‐tail performance
Authors: Pentina Iryna , Amialchuk Aliaksandr , Taylor David George 
Published: September 2011

PurposeThe purpose of this paper is to empirically identify categories of online shopping experiences and web site functions facilitating these experiences, and to test the effect of those experiences on browser satisfaction, conversion, and online store performance.Design/methodology/approachTwo analytical methods (survey‐based exploratory factor analysis and secondary data‐based regressions) were employed to test the mediating role of browser satisfaction between online shopping experiences and e‐tail performance for 115 top online retailers during 2006‐2008.FindingsIn addition to supporting the existence of such parallel in‐store and online experiences as sensory, cognitive, pragmatic, and relational, a new type of online shopping experience (interactive/engagement) was identified. It comprises customer involvement with the online store and with friends and other shoppers via the online store interface. The mediating role of browser satisfaction in increasing sales and traffic to online stores was confirmed.Research limitations/implicationsFuture research should account for potential multi‐channel effects of online shopping experiences.Practical implicationsInvesting in web site features that facilitate such social experiences as product reviews and ratings sharing, and interacting with the site itself (site personalisation and mobile interface), and through the site with others (social networking, wish list, e‐mail‐a‐friend, etc.), can positively influence site visitor satisfaction and lead to increased traffic and sales.Originality/valueThis paper is among the first to explore the nature and drivers of online shopping experiences. It uses multi‐method approach to identify which online shopping experiences significantly affect browser satisfaction and, consequently, store performance.
Social learning in managing disasters in Malaysia
Authors: Roosli Ruhizal , O’Brien Geoff 
Published: September 2011

PurposeThe purpose of this paper is to argue that there is still much scope for improvement in planning and training, for both actors and disaster victims, in the front line of disaster management in Malaysia. Although the established ethos of Malaysia's public service sector has tended to be one of control from above, there is promise and virtue in seeking to promote a professional culture. Ideas and recommendations in finding new solutions to old problems can move upwards as well as downwards due to the technical design in rules and regulations which is now to be accompanied by organisational design.Design/methodology/approachResearch was undertaken to determine attitudes of actors in disaster management mechanism in Malaysia.FindingsThe actors in public service sectors in Malaysia had a negative attitude towards disaster planning implementation because they are usually not familiar with the Standard Operational Procedure in handling land disaster management in Malaysia called the MNSC Directive 20. Social learning is about initiative of organisations and policy makers in learning through actor's interactions with others and through the knowledge and expertise of others.Originality/valueThe paper shows that the MNSC Directive 20 document is not available for public scrutiny and restricted for reasons of national security, which limits the policy's effectiveness. Even then, documents were circulated for office use only. Learning from status of current policy implementation and suggestion will promote awareness raising and capacity building from the inside of organisations.
The role of accruals as a signal in earnings and dividend announcements
Authors: Koerniadi Hardjo , Tourani‐Rad Alireza 
Published: September 2011

PurposeThe purpose of this paper is to examine whether managers deliberately use accruals to convey information regarding firm future profitability.Design/methodology/approachThe paper uses contemporaneous earnings and dividend increase announcements in New Zealand as the research setting. This setting reduces the possibility of opportunistic income smoothing by managers and, hence, increases the validity of the inference on the accrual signaling hypothesis. The paper employs a refined accrual model that controls the performance effects in estimating the part of accruals subject to managerial discretion.FindingsThe paper finds evidence consistent with managers using both accruals and changes in dividends to communicate private information regarding firm future profitability to the market. In particular, dividend‐increasing firms are observed to report positive accruals that are correlated with the positive market reaction to dividend increase announcements and future profitability. These findings are robust to performance, growth, and post‐earnings announcement drift effects.Originality/valueThis paper provides evidence that managers use accruals in conjunction with a corporate event to convey their private information regarding firm profitability. The results of the study are expected to shed more light on signaling aspects of accruals and to some degree alleviate the negative perception of managerial discretions over accruals vastly documented in the earnings management literature. This will hopefully add supporting evidence to the signaling hypothesis of accruals, which has so far received limited attention in the literature.
Future‐oriented narrative reporting: determinants and use
Authors: Hussainey Khaled , Al‐Najjar Basil 
Published: September 2011

PurposeThe purpose of this paper is to examine the determinants of future‐oriented information in UK annual report narrative sections. The paper also investigates the association between corporate dividend policy and levels of future‐oriented information, as a proxy for information asymmetry.Design/methodology/approachA computer‐based‐content analysis is used to measure levels of future‐oriented information. Tobit and logit regressions are then applied in order to examine the impact of firm characteristics, and corporate governance characteristics on future‐oriented disclosure. In further tests, Tobit and logit regression models are used to investigate the association between corporate dividend policy and levels of future‐oriented information.FindingsThe authors find that firm size is the main factor affecting the firms’ levels of future‐oriented information. This variable is statistically significant in five regression models. In addition, the authors find that profitability, outsider directorships, and insider ownerships affect the levels of future‐oriented information. However, the significance of these variables depends on whether fixed effects or random effects models are used and whether year dummies are included or excluded in the analyses. Finally, the authors find a positive association between corporate dividend policy and information asymmetry (measured by the levels of future‐oriented information).Originality/valueThis paper contributes to the existing disclosure studies in two crucial ways. First, it offers the first evidence that levels of future‐oriented information are driven by some firm characteristics, and some corporate governance mechanisms. Second, it offers the first UK evidence of the association between corporate dividend policy and information asymmetry. The results show that dividends and information asymmetry are negatively associated.
Privatizing state‐owned enterprises: a model for developing countries
Authors: Luqmani Mushtaq , Quraeshi Zahir 
Published: September 2011

PurposeThis paper aims to describe a planning and implementation model for privatizing state‐owned enterprises (SOEs) in developing countries.Design/methodology/approachThe privatization model, developed within the context of selection, transition, and sustainability phases, identifies certain SOEs and how they transition into privatized firms that are socially responsible and contribute to economic development. Illustrative examples and cases drawn from the Pakistani privatization experience demonstrate how the model applies various frameworks.FindingsThe active support of key stakeholders is essential for privatization in developing countries to succeed. Targeted marketing strategies, together with financial considerations and public sector initiatives and oversight, can bolster successful implementation of privatization objectives and initiatives.Practical implicationsPrivatization of failed or poorly performing SOEs into viable private sector firms can improve market efficiencies, reduce government deficits, offer better service alternatives, meet public service expectations, and promote economic development. Privatization also improves resource use and fosters collaboration between the public and private sectors.Originality/valueThe paper fills a literature gap by presenting an inclusive model that incorporates both public and private sector influences and considerations in the planning and implementation phases of privatization. It highlights the critical role of marketing in achieving success with private and public partnership initiatives.
Vijay Govindarajan: innovation coach to the developed and developing world
Authors: Leavy Brian 
Published: September 2011

PurposeThe purpose of this paper is to present an interview by Strategy & Leadership with Professor Vijay Govindarajan, one of the world's foremost experts on innovation execution and the co‐author of The Other Side of Innovation (2010), which discusses innovating for emerging markets, building the right innovation team, innovation planning as learning, and his newest concept, emotional infrastructure.Design/methodology/approachGovindarajan explains how companies use the “forget‐borrow‐learn” framework to drive innovation execution. They “forget” the core business success formula, “borrow” key assets from core business, and “learn” to resolve unknowns.FindingsThe paper finds that to manage innovation a special plan should be created to guide disciplined experiments for quicker learning. Quicker learning leads to better decisions, and better decisions lead to better results. A special innovation initiative team should also be created: a partnership between a dedicated team (using a mix of insiders and outsiders, with new job descriptions) and shared staff, who support the project while sustaining its performance engine responsibilities.Practical implicationsDo not “isolate” new businesses or “spin them off.” This forfeits the advantage of using existing assets, such as brands, manufacturing facilities, relationships with customers, areas of technical expertise and much more.Originality/valueToday reverse innovation, taking unique business models from poor countries to rich ones, is a winning formula. But new organizational systems are required so that full business capabilities for reverse innovation in emerging markets – including product development, manufacturing, and marketing – are possible.
From social media to social customer relationship management
Authors: Heller Baird Carolyn , Parasnis Gautam 
Published: September 2011

PurposeThe purpose of this paper is to present the augment of the authors, who are IBM consultants, that companies need to meld social media programs with customer relationship management (CRM). This new paradigm – Social CRM – recognizes that instead of just managing customers, the role of the business is to facilitate collaborative social experiences and dialogue that customers value.Design/methodology/approachSocial media holds enormous potential for companies to get closer to customers and, by doing so, increase revenue, cost reduction and efficiencies. However, using social media as a channel for customer engagement will fail if the traditional CRM approaches are not reinvented,FindingsAccording to IBM research, there is a large perception gap between what the customers seek via social media and what companies offer. Consumers are far more interested in obtaining tangible value, suggesting businesses may be confusing their own desire for customer intimacy with consumers' motivations for engaging.Practical implicationsTo reinvent the company's CRM strategy it is important to recognize social media is a game changer and the customer is in control; make the customer experience seamless – across social media and other channels; start thinking like a customer – if one isn't sure what customers value, they should be asked; and monetize social media, if that is what customers want.Originality/valueSocial CRM is a new approach that recognizes consumers have strong opinions about relationships as customers being managed in a social media context and that their willingness to engage with companies should not be assumed or taken for granted.
The margin of safety principle and corporate strategy
Authors: Calandro Joseph 
Published: September 2011

PurposeThis paper seeks to analyze the applicability of the time‐tested margin of safety principle from value investing to corporate strategy.Design/methodology/approachThe main source of this paper is the book Margin of Safety, supplementation materials, including a discussion with the book's author, Seth Klarman, were also referenced.FindingsThe paper finds that the margin of safety principle is broadly applicable to corporate strategy in areas such as M&A, hedging, balance sheet management, share buybacks, special dividends, divestments, and cash management. Each of these areas is discussed in the paper and illustrated by way of timely examples as part of the analysis.Research limitations/implicationsFurther research could be conducted into valuation methods in general, including the method practiced by noted value investors. Research could also be conducted into the margin of safety principle and its applications in corporate strategy, corporate finance, strategic risk management, shareholder communications, and operations management.Originality/valueThis is the first paper that the author is aware of that analyzes the applicability of the investment‐based margin of safety principle to corporate strategy and strategy‐related initiatives.
Managers as visionaries: a skill that can be learned
Authors: Millett Stephen M. 
Published: September 2011

PurposeThe purpose of this paper is to investigate whether visionary management be learned.Design/methodology/approachThe author, an experienced futurist, asks and answers the question, “Can visionary management be learned?“FindingsThe paper finds that new research suggests that managers can develop skills associated with successful visionaries.Practical implicationsOne particularly important aspect of visionary management is the use of intuition, which experts describe as unconscious pattern recognition. The pattern recognition of trends for futurists and visionaries needs to be based on high quality information and disciplined imagination. An excellent approach to pattern recognition is the use of scenarios for anticipating and planning for the future. Scenarios prepared according to best practices share certain characteristics that provide high quality information and disciplined imagination.Originality/valueThe scenario method certainly can be learned by managers to the extent that they include information and pattern recognition within a prescribed rigor, scenarios are a viable way to teach intuitional skills to managers. These skills of intuition expand the manager's capability to become visionary.